Brown Forman Company Analysis Essay Example For Students

Earthy colored Forman Company Analysis Essay Straight up or blended, bourbon or wine Brown-Formans got a beverage for you. The Louisville, Kentucky based organization is the most popular for its reality renowned bourbons, Jack Daniels and Southern Comfort. Its wine and spirits section fabricates, bottles, imports, fares and markets a wide assortment of other mixed drinks and wines (Bel Arbors and Bolla). In any case, Brown-Forman is likewise part of a purchaser durables portion which sells fine china (Dansk and Lenox), authentic silver gems and individual calfskin frill (Hartmann). Level benefits in the refining business prodded Brown-Forman to build up a worldwide nearness by enhancing into non-alcoholic zones, including in excess of 50 new markets during the mid 1990s. For the a half year finished 31/10/98, deals rose 4% to $1.02 billion. Total compensation rose 9% to $104 million. Results reflect higher deals volume deals for Lenox assortments and improved assembling efficiencies. HistoryIn 1870, George Garvin Brown saw a need structure a quality bourbon that fulfilled restorative guidelines. With $5,500 of set aside and acquired cash he started J.T.S Brown and Bro. Their leader image Old Forrester Kentucky bourbon was sold in fixed glass containers to guarantee its quality. Browns companion George Forman joined the organization and subsequently prompted the name being changed to Brown-Forman. The joining of Brown-Forman happened in 1901 soon after Forman passed on. In 1904, Owsley Brown, George Garvin Browns child took a significant choice, to come into the business, in this manner starting a convention of family apprenticeship that proceeds right up 'til the present time. In 1933, denial, which frustrated the underlying advancement of the organization, passed on and Brown-Forman had the option to set up bourbon as a liquor refreshment. Likewise in that year, Owsley Brown and a few other unmistakable figures of the time, set up DISCUS (Distilled Spirits Council of the US). This exchange association has been instrumental in the instruction of maltreatment of liquor. Today is still extremely unmistakable. This year additionally observed Brown-Formans first open stock issue, which gave a capital base that permitted the organization to return the American market with quality after the lean long stretches of restriction and discouragement. 1956 was another significant year throughout the entire existence of Brown-Forman as they put one of their most on the map acquisitions. They bought Jack Daniels refinery in Lynchburg, Tennessee. This has since gotten one of the most famous bourbons on the planet, and prompted the organization delivering a net marketing projection of more than $100m without precedent for 1960. Since 1960, Brown-Forman has been covered with new acquisitions. These incorporate organizations, for example, Korbel California champagnes in 1965 to Moray Speyside Malt Whiskey in 1997. Other significant acquisitions during this time incorporate, The Grand Old Drink Of The South, Southern Comfort in 1979 and Lenox Inc. in 1983. In ongoing news Brown-Formans Korbel champagne was named the Official Champagne of the thousand years in an understanding came to with the Times Square Business Improvement District. Accordingly Korbel will be a patron of the Time Square Millennium Celebrations. This will ideally push up deals here alongside the normal thousand years surge. Assessed Profit and LossProfit and Loss represent Brown-Forman for last Quarter finishing 30/04/99Figures in $000s30/04/9930/04/9830/04/97Turnover498,000461,000433,000Cost Of Goods Sold241,100229,000215,000Gross Profit246,900232,000218,000Expenses170,200160,500150,500Earnings Before Interest and Tax76,70071,50067,500Interest Expense1,8002,5003,500Income Before taxes74,40069,80064,000Taxes on Income26,00025,00024,000Net Income48,40044,00040,000Earnings Per Share0.680.630.58Profit And Loss Account Analysis:In this segment we will endeavor to legitimize the above benefit and misfortune account figures on a short synopsis premise. Full subtleties and our thinking behind our convictions will be altogether shrouded in the following segment. 1) Turnover: We have anticipated a figure of 8% development in Brown Formans turnover for the comingQuarter. This is idealistic, yet we accept that there are numerous positive components preferring the enterprise here, including the impact of the at present solid dollar will have on income. The proceeded with development of the Jack Daniels Southern Comfort brands, alongside the momentous development in turnover of Brown Formans wines are what will keep on driving turnover. Consistent development will proceed in the Lenox assortment and the Dansk flatware go. A potential negative impact is the current lull in household consumption in the US, however we don't expect that this will materially affect the turnover development for this quarter. One thing that could balance turnover development for the following quarter is the proceeded with decrease of the Canadian Mist, Jack Daniels solidified mixed drink, and Old Times brands. This lackluster showing may back off or shadow an in any cas e predictable turnover development rate. 2) Cost of Goods Sold: We expect that development in this figure will stay as it has for the past two years at around 5.2%. To legitimize this we should take a gander at the cost structure of the organization, including the deterioration and amortization of the fixed and substantial resources. The Assets are deteriorated over a multi year time span, utilizing the straight-line technique, persuading that the devaluation charges won't fluctuate a lot throughout the following quarter. Promoting costs, which are predominant in the Hartmann Luggage and Lenox China, 14% increments in 1998 over the 1997 figure, are charged to cost as acquired ( charged to cost following help has been benefited of ) or, in all likelihood they are amortized over a time of 1 year or less. This implies there will be little change concerning promoting throughout the following quarter. The consequences for the expense of products sold by devaluation and publicizing are moderately predictable, in any case, with a dubious year in front of the dollar, the impacts of outside cash exchanges are questionable. With respect to the following quarter, the impact of outside money exchanges will make little difference to the expense of merchandise sold. 3) Earnings before premium and expense: Expected yearly increment in working income throughout the following full business cycle (3-5 years) is required to be 9.8%. Once more, we feel this is fairly idealistic, as it was just 5.9% in the period 1997-1998, and even less ( 4.3% ) in the year prior to that. 4) Interest Expense: The intrigue cost is going to continue falling through the following quarter and the following time frame. Since 1989, the intrigue cost has tumbled from $34m to a proposed $11m in 1999. With respect to the following quarter, we have anticipated a weighted fall in the intrigue cost to just shy of $2m. The purpose behind these falls are basically the aftereffect of changes in the companies obligation financing structures. Since 1994, with an aggregate of $299m in long haul obligation, the general obligation figure has been decreased to $50m in 1998. With obligation decreases of this size, it is nothing unexpected why the intrigue cost keeps on falling. 5) Taxes: Because of the built up and develop nature of Brown-Formans business we don't expect any generous changes in the tax assessment figure, with that we anticipate that it should stay at 36.5%. 6) Net salary: In May 1998 BFB embraced Accounting Standard (SFAS) No 130, detailing far reaching pay. The reception of this didn't materially affect the net gain in the past 3 quarters so we don't anticipate that it should impact the last quarter of the financial year. Exhaustive salary is characterized as the adjustment in value from exchanges and different occasions from non-proprietor sources. So as to break down Net salary, it is essential to think about working pay. In 1998 working salary became 14% because of solid exhibitions by the Lenox assortments and the Jack Daniels brand bundle, accordingly the Net Income rose 23% on the earlier year. The powerful duty rate in the Lenox assortments portion tumbled from 47.5% to 45%, which most likely wont be the situation again this year, there front the development rates might be not as noteworthy in the following year, particularly in the following quarter. Monetary BackgroundBrown-Forman delivers fundamentally in purchaser non-repeat ing regions. While this would show an abhorrence for financial changes it doesn't imply that Brown-Forman is excluded from such. Our Business is liable to changes all in all monetary conditions, changes in shopper inclinations, the level of acknowledgment of new items and vulnerabilities of litigation(Extract from: BF Corp SEC structure 10 quarterly report December 1998)As we can see from the above graph Brown-Formans beta is very low at .47. This would demonstrate that the organization is dependent upon significantly less hazard than the market that they exchange, and undoubtedly than their primary rival Diageo. This data is imperative to consider when we are assessing monetary changes since it would seem to demonstrate that Brown-Forman are less presented to these changesEmerging Market Difficulties a peril to the US economyThe money related disturbance and financial misfortunes which developing markets have encountered since mid 1997 keep on throwing a shadow over the world econo my. These economies encountering major monetary and financial challenges represent 1/3 of world yield. Albeit Brown-Forman are not a major exporterto developing business sector territories the potential for an enormous impact on the US showcase despite everything remain. In the US stressing signs, which could have a heading on the business sectors and Brown-Formans development, include:A fall in local interest in developing markets prompting a negative effect on send out exchange. US send out development is relied upon to fall significantly more than Europe. Plato's hypothesis EssayThe development of the Consumer Durables division in the course of the most recent couple of years, as we have seen, has been acceptable, and we don't see anything that should influence its further extension. The improvement of the Lenox assortments high edge list, which incorporates china utilized in the White House, will keep on helping keep this items showcase

Humorous Wedding Speech from the Father of the Bride -- Wedding Toasts

Clever Wedding Speech from the Father of the Bride Recognized visitors, those of questionable differentiation and those of no qualification, family, family members, parents in law and criminals, youthful and old, companions, companions of companions, freeloaders and holders on †let me stretch out a warm greeting to Meradith and Naren’s wedding gathering festivity. Winston Churchill was evidently approached to address a private academy and he got up and stated, â€Å"Never, Never, Never give up!† then he plunked down. Well you won't escape very as effectively as that, however I will attempt to be brief. There aren’t numerous individuals who end up in the position I wind up in today. I’m wedded, 35 and I have two children, yet I wind up in the job of â€Å"Father of the Bride†, yet as I am Meradith’s sibling I think of it as an amazing privilege and might want to state that I am so pleased to be parting with my excellent infant sister today. I realize I talk for the benefit of my mom and the remainder of Meradith’s family when I state how glad we are today to see Meradith looking so delightful, at last wedded to Naren. During the time we have known him we have come to acknowledge that he is so unique to Meradith, and everybody can perceive how they are made for one another. He is extremely amiable and nice, and we are glad to invite him officially into our family. Now in the procedures, it is conventional to raise a humiliating second from Meradith’s past or to feature ... ...uite difficult to complete. You should both understand that marriage isn’t simple, yet it’s certainly feasible. A significant number of us realize that everybody faces high points and low points in a real existence responsibility. There is no mystery to a glad marriage. You’ll both need to work at it, in the same way as other of us. There is no test in a marriage that can't be overwhelmed by the accompanying three, three-word sentences. These are: I wasn't right! You were correct! I love you! Meradith and Naren, Here’s to the past for all that you’ve learned Here’s to the present for all that you share What's more, here’s to the future for all that you can anticipate together. Women and Gentlemen, it would be ideal if you be upstanding, and raise your glasses to Meradith and Naren

How to Cite a Cat Video

How to Cite a Cat Video (0) Who doesn’t love a funny cat video? These short and silly clips bring entertainment to millions of viewers each day. So how would you cite one of these videos in your paper? Read on for formatting tips. We will review a basic citation structure for citing a cat video, or any online video, in MLA format, APA format, and Chicago format. We’re using the “surprised kitty” video found at http://youtube.com/watch?v=0Bmhjf0rKe8. To cite a cat video, you should make note of the following pieces of information: Name of the website that you found the video on. Title of the specific post video Date the video was published (publication date) Author of the post (this can be a username) URL or direct link to the post Use the following structure to cite an online cat video in MLA 8: Last name, First name of the creator or handle. “Title of the video.” Title of the website, Publication date, URL. Here’s how the above example would be cited in MLA format: Rozzzafly. “Surprised Kitty (Original).” YouTube, 13 Oct. 2009, youtube.com/watch?v=0Bmhjf0rKe8. Use the following structure to cite an online cat video in APA: Last Name, F.M. or [Username]. (Year, Month Date). Title of video [Video File]. Retrieved from URL Here’s how the above example would be cited in APA: [Rozzzafly]. (2009, October 13). Surprised Kitty (Original). [Video File]. Retrieved from youtube.com/watch?v=0Bmhjf0rKe8. Use the following structure to cite an online cat video in Chicago: Last Name, First Name or Username. “Video Title.” YouTube video, Duration. Posted [Month Year]. Video URL. Here’s how the above example would be cited in Chicago style format: Rozzzafly. “Surprised Kitty (Original).” YouTube video, 00:30. Posted [May 2013]. http:// youtube.com/watch?v=0Bmhjf0rKe8. Looking to cite other things? has citing tools and guides that can help you cite different source types, create in text citations, or create an APA cover page. Check it out today!

Public Prayers at High School Sporting Events Essay example

Public Prayers at High School Sporting Events The Supreme Court has just received Santa Fe v the people, in this case the students was banned from saying a prayer at a foot ball game . The constitution protects the right to free speech. Therefore, there is no reason for this case to have come up in the first place. If someone does not want to hear a prayer, they do not have to listen to it. If I were the judge I would rule that banning prayer at school events is unconstitutional. The first reason I would use that banning prayer is unconstitutional is the first amendment to the constitution says, â€Å" Congress shall make no laws against free expression of religion†. The right to free expression of religion is one of the fundamental†¦show more content†¦It is a shame that we have a few people that think the separation of church and state means that the school can not even have a prayer. This I not what the forefathers mint when they wrote that the separation of church and state in to the constitution. The second reason I would rule banning a student from praying at any school event is, it would be a violation of their free speech. This is the right to say you do not think a prayer should be said at a high school sporting event or the right to say a prayer if you so wish. Some people say that saying a prayer before a high schools event infringes on other peoples rights. It is surprising to me how some people can not see their banning saying a prayer infringes on their own rights. I believe that people should be more tolerant and consecrate of the people around them. The third reason I would rule a student can pray before an event is that the United States is a nation founded on prayer. Many long hours of prayer went in to the constitution when it was being written. When the United States public schools were founded they started the school day with a prayer. A prayer is before every presidential inauguration speech. If it is all right for a prayer to be said at a government function on notional TV. then why should high school students not be allowed to say one before a foot ball game. If this case came up before me in the Supreme Court I would rule that the high school can not ban studentsShow MoreRelatedPrayer at Public School Athletic Events1007 Words   |  5 PagesPrayer at Public School Athletic Events -Can We Get a Moment of- -Silence Here?- If public schools are just that, public, then why is the issue of prayer in school such a prominent and controversial debate especially when most of the public wants prayer in school? The first amendment grants the right to free speech, yet everyday students are punished and ridiculed for their beliefs. Is this a fair system? 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Their mission was toRead MoreRacism in Martinsville, in1718 Words   |  7 Pagesthat they should not be caught here after dark. The town has been the alleged headquarters for the Ku Klux Klan and several other hate groups such as the CCC are present here. I have heard stories from my parents about the horrible events that took place in this town when they were young. There used to be a sign on the side of the highway that states this was a sundown town with the typical â€Å"N___, don’t let the sun set on your back!† signage letting people know what kind of town this

Spanish Vocabulary for Lent, Holy Week, and Easter

Easter is the most widely and ardently celebrated holiday in most of the Spanish-speaking world—even bigger than Christmas—and Lent is observed nearly everywhere. The week before Easter, known as Santa Semana, is a vacation week in Spain and most of Latin America; in some areas, the vacation period extends to the following week. Due to their strong Roman Catholic heritage, most countries celebrate Holy Week by emphasizing the events leading up to the death of Jesus (Jesà ºs or Jesucristo), often with large processions, with Easter set aside for family gatherings and/or carnival-like celebrations. Easter and Other Words and Phrases As you learn about Easter in Spanish—or, if youre fortunate, travel to where its celebrated—these are some words and phrases youll want to know. Spanish Phrase Meaning in English el carnival Carnival, a celebration that takes place in the days immediately preceding Lent. Carnivals in Latin America and Spain are usually organized locally and last several days. la cofradà ­a a brotherhood associated with a Catholic parish. In many communities, such brotherhoods have organized Holy Week observances for centuries. la Crucifixià ³n the Crucifixion la Cuaresma Lent. The word is related to cuarenta, thenumber40, for the 40 days of fasting and prayer (Sundays not included) that take place during the period. It is often observed through various kinds of self-denial. el Domingo de Pascua EasterSunday. Other names for the day include "Domingo de Gloria," "Domingo de Pascua," "Domingo de Resurreccià ³n," and "Pascua Florida." el Domingo de Ramos Palm Sunday, the Sunday before Easter. It commemorates the arrival of Jesus in Jerusalem five days before his death. (A "ramo" in this context is a tree branch or a bunch of palm fronds.) la Fiesta de Judas a ceremony in parts of Latin America, usually held the day before Easter, in which an effigy of Judas, who betrayed Jesus, is hung, burned, or otherwise mistreated la Fiesta del Cuasimodo a celebration held in Chile the Sunday after Easter los huevos de Pascua Easter eggs. In some areas, painted or chocolate eggs are part of the Easter celebration. They are not associated with the Easter bunny in Spanish-speaking countries. el Jueves Santo Maundy Thursday, the Thursday before Easter. It commemorates the Last Supper. el Lunes de Pascua Easter Monday, the day after Easter. It is a legal holiday in several Spanish-speaking countries. el Martes de Carnaval Mardi Gras, the last day before Lent el Mià ©rcoles de Ceniza Ash Wednesday, the first day of Lent. The main Ash Wednesday ritual involves having ashes imposed on your forehead in the shape of a cross during Mass. el mona de Pascua a type of Easter pastry eaten primarily in the Mediterranean areas of Spain la Pascua de Resurreccià ³n Easter. Usually, "Pascua"stands by itself as the word used most often to refer to Easter. Coming from the Hebrew "Pessach," the word for Passover, "pascua" can refer to almost any holy day, usually in phrases such as "Pascua judà ­a" (Passover) and "Pascua de la Natividad" (Christmas). el paso an elaborate float that is carried in Holy Week processions in some areas. These floats typically carry representations of the Crucifixion or other events in the Holy Week story. la Resurreccià ³n the Resurrection la rosca de Pascua a ring-shaped cake that is part of the Easter celebration in some areas, especially Argentina el Sà ¡bado de Gloria Holy Saturday, the day before Easter. It is also called "Sà ¡bado Santo." la Santa Cenat the Last Supper. It is also known as "la Última Cena." la Santa Semana Holy Week, the eight days that begin with Palm Sunday and end with Easter Other Phrases El và ­a crucis: This phrase from Latin, sometimes spelled as viacrucis, refers to any of the 14 Stations of the Cross (Estaciones de la Cruz) representing the stages of Jesus walk (sometimes called la Và ­a Dolorosa) to Calvary, where he was crucified. It is common for that walk to be reenacted on Good Friday. (Note that và ­a crucis is masculine even though và ­a by itself is feminine.) El Viernes de Dolores: Friday of Sorrows, also known as Viernes de Pasià ³n. The day to recognize the suffering of Mary, the mother of Jesus, is observed one week before Good Friday. In some areas, this day is recognized as the start of Holy Week. Pasià ³n here refers to suffering just as the English term, passion, does in a liturgical context.

Spanish Vocabulary for Lent, Holy Week, and Easter

Easter is the most widely and ardently celebrated holiday in most of the Spanish-speaking world—even bigger than Christmas—and Lent is observed nearly everywhere. The week before Easter, known as Santa Semana, is a vacation week in Spain and most of Latin America; in some areas, the vacation period extends to the following week. Due to their strong Roman Catholic heritage, most countries celebrate Holy Week by emphasizing the events leading up to the death of Jesus (Jesà ºs or Jesucristo), often with large processions, with Easter set aside for family gatherings and/or carnival-like celebrations. Easter and Other Words and Phrases As you learn about Easter in Spanish—or, if youre fortunate, travel to where its celebrated—these are some words and phrases youll want to know. Spanish Phrase Meaning in English el carnival Carnival, a celebration that takes place in the days immediately preceding Lent. Carnivals in Latin America and Spain are usually organized locally and last several days. la cofradà ­a a brotherhood associated with a Catholic parish. In many communities, such brotherhoods have organized Holy Week observances for centuries. la Crucifixià ³n the Crucifixion la Cuaresma Lent. The word is related to cuarenta, thenumber40, for the 40 days of fasting and prayer (Sundays not included) that take place during the period. It is often observed through various kinds of self-denial. el Domingo de Pascua EasterSunday. Other names for the day include "Domingo de Gloria," "Domingo de Pascua," "Domingo de Resurreccià ³n," and "Pascua Florida." el Domingo de Ramos Palm Sunday, the Sunday before Easter. It commemorates the arrival of Jesus in Jerusalem five days before his death. (A "ramo" in this context is a tree branch or a bunch of palm fronds.) la Fiesta de Judas a ceremony in parts of Latin America, usually held the day before Easter, in which an effigy of Judas, who betrayed Jesus, is hung, burned, or otherwise mistreated la Fiesta del Cuasimodo a celebration held in Chile the Sunday after Easter los huevos de Pascua Easter eggs. In some areas, painted or chocolate eggs are part of the Easter celebration. They are not associated with the Easter bunny in Spanish-speaking countries. el Jueves Santo Maundy Thursday, the Thursday before Easter. It commemorates the Last Supper. el Lunes de Pascua Easter Monday, the day after Easter. It is a legal holiday in several Spanish-speaking countries. el Martes de Carnaval Mardi Gras, the last day before Lent el Mià ©rcoles de Ceniza Ash Wednesday, the first day of Lent. The main Ash Wednesday ritual involves having ashes imposed on your forehead in the shape of a cross during Mass. el mona de Pascua a type of Easter pastry eaten primarily in the Mediterranean areas of Spain la Pascua de Resurreccià ³n Easter. Usually, "Pascua"stands by itself as the word used most often to refer to Easter. Coming from the Hebrew "Pessach," the word for Passover, "pascua" can refer to almost any holy day, usually in phrases such as "Pascua judà ­a" (Passover) and "Pascua de la Natividad" (Christmas). el paso an elaborate float that is carried in Holy Week processions in some areas. These floats typically carry representations of the Crucifixion or other events in the Holy Week story. la Resurreccià ³n the Resurrection la rosca de Pascua a ring-shaped cake that is part of the Easter celebration in some areas, especially Argentina el Sà ¡bado de Gloria Holy Saturday, the day before Easter. It is also called "Sà ¡bado Santo." la Santa Cenat the Last Supper. It is also known as "la Última Cena." la Santa Semana Holy Week, the eight days that begin with Palm Sunday and end with Easter Other Phrases El và ­a crucis: This phrase from Latin, sometimes spelled as viacrucis, refers to any of the 14 Stations of the Cross (Estaciones de la Cruz) representing the stages of Jesus walk (sometimes called la Và ­a Dolorosa) to Calvary, where he was crucified. It is common for that walk to be reenacted on Good Friday. (Note that và ­a crucis is masculine even though và ­a by itself is feminine.) El Viernes de Dolores: Friday of Sorrows, also known as Viernes de Pasià ³n. The day to recognize the suffering of Mary, the mother of Jesus, is observed one week before Good Friday. In some areas, this day is recognized as the start of Holy Week. Pasià ³n here refers to suffering just as the English term, passion, does in a liturgical context.

Spanish Vocabulary for Lent, Holy Week, and Easter

Easter is the most widely and ardently celebrated holiday in most of the Spanish-speaking world—even bigger than Christmas—and Lent is observed nearly everywhere. The week before Easter, known as Santa Semana, is a vacation week in Spain and most of Latin America; in some areas, the vacation period extends to the following week. Due to their strong Roman Catholic heritage, most countries celebrate Holy Week by emphasizing the events leading up to the death of Jesus (Jesà ºs or Jesucristo), often with large processions, with Easter set aside for family gatherings and/or carnival-like celebrations. Easter and Other Words and Phrases As you learn about Easter in Spanish—or, if youre fortunate, travel to where its celebrated—these are some words and phrases youll want to know. Spanish Phrase Meaning in English el carnival Carnival, a celebration that takes place in the days immediately preceding Lent. Carnivals in Latin America and Spain are usually organized locally and last several days. la cofradà ­a a brotherhood associated with a Catholic parish. In many communities, such brotherhoods have organized Holy Week observances for centuries. la Crucifixià ³n the Crucifixion la Cuaresma Lent. The word is related to cuarenta, thenumber40, for the 40 days of fasting and prayer (Sundays not included) that take place during the period. It is often observed through various kinds of self-denial. el Domingo de Pascua EasterSunday. Other names for the day include "Domingo de Gloria," "Domingo de Pascua," "Domingo de Resurreccià ³n," and "Pascua Florida." el Domingo de Ramos Palm Sunday, the Sunday before Easter. It commemorates the arrival of Jesus in Jerusalem five days before his death. (A "ramo" in this context is a tree branch or a bunch of palm fronds.) la Fiesta de Judas a ceremony in parts of Latin America, usually held the day before Easter, in which an effigy of Judas, who betrayed Jesus, is hung, burned, or otherwise mistreated la Fiesta del Cuasimodo a celebration held in Chile the Sunday after Easter los huevos de Pascua Easter eggs. In some areas, painted or chocolate eggs are part of the Easter celebration. They are not associated with the Easter bunny in Spanish-speaking countries. el Jueves Santo Maundy Thursday, the Thursday before Easter. It commemorates the Last Supper. el Lunes de Pascua Easter Monday, the day after Easter. It is a legal holiday in several Spanish-speaking countries. el Martes de Carnaval Mardi Gras, the last day before Lent el Mià ©rcoles de Ceniza Ash Wednesday, the first day of Lent. The main Ash Wednesday ritual involves having ashes imposed on your forehead in the shape of a cross during Mass. el mona de Pascua a type of Easter pastry eaten primarily in the Mediterranean areas of Spain la Pascua de Resurreccià ³n Easter. Usually, "Pascua"stands by itself as the word used most often to refer to Easter. Coming from the Hebrew "Pessach," the word for Passover, "pascua" can refer to almost any holy day, usually in phrases such as "Pascua judà ­a" (Passover) and "Pascua de la Natividad" (Christmas). el paso an elaborate float that is carried in Holy Week processions in some areas. These floats typically carry representations of the Crucifixion or other events in the Holy Week story. la Resurreccià ³n the Resurrection la rosca de Pascua a ring-shaped cake that is part of the Easter celebration in some areas, especially Argentina el Sà ¡bado de Gloria Holy Saturday, the day before Easter. It is also called "Sà ¡bado Santo." la Santa Cenat the Last Supper. It is also known as "la Última Cena." la Santa Semana Holy Week, the eight days that begin with Palm Sunday and end with Easter Other Phrases El và ­a crucis: This phrase from Latin, sometimes spelled as viacrucis, refers to any of the 14 Stations of the Cross (Estaciones de la Cruz) representing the stages of Jesus walk (sometimes called la Và ­a Dolorosa) to Calvary, where he was crucified. It is common for that walk to be reenacted on Good Friday. (Note that và ­a crucis is masculine even though và ­a by itself is feminine.) El Viernes de Dolores: Friday of Sorrows, also known as Viernes de Pasià ³n. The day to recognize the suffering of Mary, the mother of Jesus, is observed one week before Good Friday. In some areas, this day is recognized as the start of Holy Week. Pasià ³n here refers to suffering just as the English term, passion, does in a liturgical context.