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Essay Topics For Anne Franks Diary Play
Thursday, September 3, 2020
Supply, Demand and Pricing
Flexibly, Demand and Pricing Free Online Research Papers Who knows about corn advertise? Who thinks about corn creation, cost, and its suggestion on delivering biofuel? Not we all but rather there are a few people that are extremely intrigued by this market and they have a valid justification for that: corn is the star on grains advertise . There is a developing interest for corn in light of the fact that the U.S. Division of Energy (DOE) and the U.S. Division of Agriculture (USDA) are both unequivocally dedicated to extending the job of biomass as a vitality source. Specifically, they bolster biomass powers and items as an approach to decrease the requirement for oil and gas imports and to cultivate major new residential businesses - biorefineries - making an assortment of energizes. Corn is a grain that is utilized for the most part for food, it tends to be nourishment for people and can take care of creatures yet of late it has another utilization â⬠is utilized to deliver biofuel and the measure of grains used to deliver fuel is detonating. Corn shippers like Japan, Egypt, and Mexico are concerned that a decrease on US corn fare will demolish their domesticated animals and poultry enterprises. At the securities exchange, corn is exchanging at 10 years highs and the expectations are that will keep on developing. This expectation depends on the developing rivalry between 800 million car proprietors who need to fuel their vehicles to keep up their versatility and the 2 billion most unfortunate individuals on the planet who needs to simply have food on the table for their families. Thinking somewhat further, we can say that if the corn cost continues expanding food riots and political shakiness in nations as Indonesia, Nigeria, Mexico could upset worldwide cons ervative advancement. Raising rivalry for the US corn crop drives up the cost for it. Next to outside rivalry it can't be disregarded the neighborhood rivalry of customary feedlots, dairies, pork, poultry and egg makers who will have less corn accessible for their homesteads and toward the end they should expand their costs on the meat advertise. As should be obvious beginning from corn, its cost and its new use for delivering ethanol, which further is the biofuel, used to supplant oil we came to comprehend that a move in a solitary item available could create an immense wave on different markets. Corn was a grain that was sponsored and has it cost direct by the state however since it tends to be utilized for fuel creation the interest in this harvest is driven by the cost of oil in light of the fact that the change of rural products into fuel become massively beneficial. The colossal benefits from changing over corn into ethanol following the late 2005 oil value climbs prompted a switch toward building more refineries to create biofuel. An interest for corn will build the value which will make more individuals to change real esatate to corn from soybeans, wheat and even cotton to take advantage of the more significant expenses. All ranchers will consider this to be a chance and they won't free it. Right now, there is sketchy how much corn creation will increment on the grounds that the forecasts are that numerous landowners will deliver corn in disadvantage of wheat, soybeans and rice. The corn-to-ethanol change rate is 2.7 gallons per bushel and that implies a great deal of corn to be produce to cover the biofuel needs of USA so as to keep the muck oil cost at a low rate. The most noteworthy factor on ethanol creation is the high oil costs, which lead to more prominent enthusiasm for ethanol creation and in this way, higher corn costs. In the event that the oil cost goes down, at that point the interest on creating ethanol will diminish the direness to deliver more ethanol and the corn cost will fall, so the interest bend will change its pattern. Taking a gander at the guide we can see that ethanol division is adding more than 2 billions gallons to its ability. There is an expectation that 33% of the corn side-effect that rises up out of the refinery as distillers grain will counterbalance the loss of corn for taking care of yet how we will balance the loss of corn for food? I wish to have the appropriate response. Who might have imagined that corn would turn out to be exceptionally exchanged at the securities exchange? Difficult to state that yet it is clear it is in incredible interest and it will be for a considerable length of time to come. A move being used â⬠from food to fuel-and corn is the star. The interest for biofuel will increment and with the expansion mindfulness for security of our condition, the biofuel speak to a decent other option. References: Hagen, Barbara â⬠Corn has profound monetary roots-USA Today-01/25/2007 â⬠recovered from EBSCOhost on March10, 2007 Truini, Joe â⬠Food versus fuel? â⬠Waste News ââ¬01/22/2007-Vol 12 Issue 19, p 3-21 â⬠recovered from EBSCOhost on March11, 2007 ers.usda.gov/AmberWaves/Scripts/print.asp?page=/April06/Features/Ethanol.htm Exploration Papers on Supply, Demand and PricingDefinition of Export QuotasAnalysis of Ebay Expanding into AsiaGenetic EngineeringTwilight of the UAWBionic Assembly System: A New Concept of SelfMarketing of Lifeboy Soap A Unilever ProductOpen Architechture a white paperPETSTEL examination of IndiaCapital PunishmentIncorporating Risk and Uncertainty Factor in Capital
Saturday, August 22, 2020
International trade, problem question Essay Example | Topics and Well Written Essays - 2000 words
Global exchange, issue question - Essay Example Subsequently, if the bank, at which introduction is to be made is shut because of any demonstration of God, for example, for this situation, a tidal wave, the bank has no commitment to acknowledge or arrange a credit, which lapsed at such time it was shut. Be that as it may, there are exemptions to the standard. On the off chance that the bank is shut for different reasons, not expressed under this article, the time of introduction is stretched out until the following day when the bank opens. For the situation at bar, Maltic Ltd. can't record a body of evidence against Fidelity Bank in light of the fact that the explanation behind the conclusion of the bank is because of a power majuere, a tidal wave happened which limited to banks representatives to report for labor for three (3) days until the wave passes. In this way, the bank can't be held at risk for the refusal to pay of The Agribusiness Credit Bank. The teaching of self-sufficiency can likewise be applied in this example. Very much settled in is the standard under Article 3 of the Uniform Customs and Practice (UCP), which expresses that: ââ¬Å"Letters of credit, by their tendency are isolated and particular from an agreement of offer or some other agreement on which they might be based and that banks are not the slightest bit worried about or limited by such agreement, regardless of whether the letter of credit contains a reference to the fundamental contractâ⬠. It is therefore that it is esteemed that the endeavor by the bank to take care of or acknowledge tabs of trade or drafts, nor to satisfy some other commitment under the letter of credit, isn't liable to cases of guards by the candidate coming about because of its relationship with the giving bank or with the recipient. ââ¬Å"As for the authoritative relationship existing between the candidate and the giving bank, the recipient can't profit itself of any profit by it since he is anything but an aware of such contractâ⬠(van Niekerk and Schulze 307). In this manner, Maltic Ltd., the recipient, can't hold the Fidelity Bank for the refusal of The Agribusiness Credit Bank to pay of the credit for the basic explanation that it is simply a journalist bank, which is in a similar territory of the exporter, Stevenson Ltd. The job of the journalist is just to go about as the exhorting bank, the affirming bank and the paying bank. ââ¬Å"The journalist bank is the exhorting bank as it educates the recipient that the letter of credit has been opened in his favourâ⬠(Sarkar 20). On account of The Agribusiness Credit Bank, it will be at risk to pay Maltic Ltd. based on giving an unavoidable letter of credit and harms acquired by Maltic Ltd as recipient. This is in accordance with Article 9 of the UCP which gives: ââ¬Å"An unavoidable credit comprises a clear endeavor of the giving bank, given that the specified archives are introduced to the Nominated Bank or the Issuing Bank, and the terms and states of the credit are g one along with.â⬠For this situation at bar, Maltic Ltd. was given an unalterable letter of credit by The Agribusiness Credit Bank, in view of the accompanying terms: 1. Installment against receipt, protection arrangement, bill of replenishing and; 2. Declaration of value marked by two specialists from the National Oatmeal Inspectorate. There was no indicating that Maltic Ltd. couldn't consent to the archives set out under terms and conditions gave in the letter of cre
Friday, August 21, 2020
Gouty Arthritis free essay sample
Initiative in cultural change I nterdependence with different partners N urturing want for agreement of man and nature College of Nursing, Dentistry, Pharmacy and Allied Health Sciences Vision NORSU College of Nursing as an instructive establishment or inclination in the Visayan and Mindanao to turn into the chief supplier of social insurance and training in the territory, district and nation. Crucial College of Nursing gives astounding guidance accordingly creating skilled future wellbeing pioneers and laborers who are mentally responsive, self-coordinating and contributing individuals from the general public. Objectives Develop creative ways to deal with accomplishing quality instructing, research, administration and practice objectives. Add to the information base of the order through a functioning project of social insurance and interdisciplinary research that is receptive to the changing wellbeing needs of the populace. Develop the mentalities and abilities important to the think basically, oversee data and accept responsibility for autonomous choice. Keep up consciousness of verifiable patterns and legitimate, social, monetary, and policy driven issues identified with all out human services training To combine hypothetical and observational information from the aesthetic sciences and sciences with nursing science to improve proficient practice. To prepare would-be wellbeing pioneers and laborers with extensive information and aptitudes in controlling wellbeing administrations in different wellbeing settings. To invigorate the office and studentsââ¬â¢ ability to embrace quality research particularly in distinguished need regions, for the upgrade of the nature of human life and for neighborhood, local and national turn of events. To set up collective and helpful relationship to display greatness in Nursing research administration and practice. To esteem each person as a remarkable, versatile individual who has worth and nobility and who takes part in unique, complementary communication with the earth, To team up with wellbeing buyers and suppliers in advancing, keeping up, and reestablishing wellbeing and encouraging the arrangement of available practical, quality social insurance. Affirmation We might want to thank to our dearest guardians, for the genuine monetary help, getting, direction and love just as the consolation they have given to us in achieving this prerequisite and obviously in seeking after our fantasies. To our customer and clientââ¬â¢s huge other people who quietly answer our inquiries and help out us. To the staff in the Medicine Ward, who permitted and guided us all through our obligation. To the College of Nursing, Dentistry, Pharmacy, and Allied Health Sciences (CNDPAHS) headed by our nurturing Dean Dr. Dalisay M. Dumalag, who shaped us into a superior and serious understudy medical caretakers. To our clinical educator in the Surgery Ward, Mrs. Girlie M. Odonel, who shares her ability in the Medicine Ward , important advantage for the fruition of this case introduction and for continually addressing our various inquiries and furnishing us with reliable inspirational statements. We might likewise want to stretch out an appreciative thank to you, to our companions and partners group 2013 at Negros Oriental State University (NORSU). What's more, a large portion of all, to our darling God Almighty who gave us information, intelligence, quality and good judgment in doing this case introduction and for giving us life and one more day to live. Subject OUTLINE Topic Description: This case introduction manages conversation about the sickness state of our patient who has Gouty with the accentuation on knowing the historical backdrop of patient to decide the predominant reason for his infection condition, the diverse nursing care that are should have been applied and the various ideas that will add as far as anyone is concerned about dealing with Patients under the illness condition known as Tophaceous Gouty Arthritis The inclusion of the point incorporates the Patients Data, the history, the conclusion, the understanding of the Laboratory works, the review of the Disease, the Musculo-skelletal framework, the Renal System, the Pharmacologic and Non Pharmacologic mediations, the Growth and Development, the Psychological and Psychosocial information that was gathered and accumulated precisely for additional investigation and examination. General Objective: Toward the finish of the Case Presentation, the BSN III understudies of Negros Oriental State University under Medicine Ward Rotation will have the option to pick up information, create starting Skills, Manifest Positive and Desirable Attitude towards the consideration of the customer having Tophaceous Gouty Arthritis. Explicit Objectives: At the finish of the conversation, the BSN III understudy under Medicine Ward Rotation will have the option to: 1. See altogether the infection procedure 2. Increase information and thoughts that is useful for them if dealing with a similar Disease state of the patient 3. Procure useful conduct about the reason for the illness 4. Actualize protected, successful and effective Nursing Care Plan 5. Have an educative conduct, wellbeing promotive abilities and productive comprehension about the introduction introduced. Presentation Eating the correct food, having an activity and making the best choice are the segments of a decent and solid life. Scatters, as is commonly said, are the ones that outcomes from our lack of regard and untrustworthiness. Great Moring Everyone, we might want to talk about to you the ailment state of our Client who has Tophaceous Gouty Arthritis. He is 54 years old, and lives at Sta. Catalina Negros Oriental. He has one child and isolated from his better half 10 years prior. He is a resigned security watchman of an administration organization. Right now, he is the person who deals with their little fishpond. As per him, they have heredo familial infection of having Gouty joint inflammation. His dad experienced this sickness too. He is a substantial liquor consumer, he is corpulent, he eats an excess of nourishments, for example, organ meats ( paklay ), a greater amount of beans and salty nourishments. Therefore, most recent 10 years prior, he created signs and side effects to evaluate and quality Gouty Arthritis. He had his clinical intercession and manifestations were eased. In any case, he despite everything proceeds with his undesirable eating routine, his liquor addiction so that following 10 years, he created Tophaceous Gouty Arthritis which is a terminal phase of gouty joint inflammation. He is encountering extreme torment and body discomfort which urges him to look for clinical intercession once more. He is at present confined to bed, he experiences issues in flexing, and broadening his joint and muscles, his body is powerless to the point that he doesnââ¬â¢t need to move his self. There are statement of urate precious stones on his skin and those were named as tophus, plural is tophi. It is appropriated to both upper and lower limits. For more data of the illness procedure of our patient which incorporates the guess, it would be ideal if you take a load off as we examine to you those things that you have to know. Segment Profile Name:Echavez, RosalitoDate of Admission:January 24, 2012 Age:54 years oldCivil Status: Separated Sex:MaleReligion:Roman Catholic Address:Sta. Catalina, Negros OrientalAttending Physician:Dr. Paraiso Admitting Diagnosis:Tophaceous Gouty ArthritisWard:Extension Chief Complaint:Severe torment on the joints related with body discomfort and Hypertension General Appearance: * Received Client lying in bed, frail, body disquietude, receptive to verbal and non verbal improvements, peevish conduct noted and torment sensation felt on his joints particularly on his huge toe joint and his knee joint. Nearness of bed twisted slash on his plantar zone. With D5 IMB 1 L embedded at let metacarpal vein, running at 10 gtts/min; imbuing great. Fundamental signs taken: 8:00am T= 38. 4? C, P= 110 bpm, R= 36 cpm, BP= 150/90mmHg. 12:00 nn T= 38. 0? C, P= 115 bpm, R= 34 cpm, BP= 150/90mmHg. Present History of disease: * Patient was analyzed of having Gouty joint pain 10 years back, understanding was encouraged to have an eating routine that won't increment uric corrosive level yet tolerant neglected to do as such. Persistent built up the signs and side effects of gouty joint inflammation however this time it is in extreme stage which is having tophi. Previous History of Illness: * Has hospitalized 10 years back, has finished youth inoculation, no sensitivities to food or medications. Has encountered regular colds and consumed OTC medications to ease side effects. Familial History of Illness: * Heredo familial infection of Hypertension and gouty joint inflammation Spiritual History: * Our patient is Roman Catholic in religion. He accepted that God will give answers to his supplications and give arrangements in all issues he have. His religion is significant for him, since God is the wellspring of his quality and give all needs throughout everyday life. He thought about that all things occur with a reason and whatever it is he just trust God and offer all his anguish, infection, and damages.
Friday, June 19, 2020
Known Coal, Gas, and Oil Reserve by Country Project - 550 Words
Known Coal, Gas, and Oil Reserve by Country Project (Statistics Project Sample) Content: StudentTutorCourseDateKnown Coal, Gas, and Oil Reserve by CountryThe Unites States, Russia, and China are the leading consumers of energy in the world. These three nations produced approximately 31 percent and consumed 41 percent of global total energy in 2014 (Natural Gas - 2015 in Review,2016).It is worth mentioning that the United States was the largest consumer using about three times the energy consumed by China. Currently, coal, natural gas and petroleum account for almost 85 percent of energy production in the world whereas nuclear and hydro resources generated most of the remaining 15 percent (Oil - 2015 in Review, 2016).Data from the United States Energy Information Administration indicates that renewable sources of energy contributed a small amount. Notably, at least two thirds of fossil fuels consumed around the world are used to generate electricity. Certainly, nations around the globe rely on fossil fuels than all other energy sources.OilTotal Oil Supp ly Crude Oil Reserves(Thousand Barrels Per Day) (Billion Barrels)20132014201520142015Life ExpectancySaudi Arabia11701.511623.712014268.35268.28969Russia10757.910847.110980808024United States12342.814020.81270436.52558China4561.124598.05430924.375624.648821Iran3194.33376.613920157.3157.8112Canada4073.074383.324385173.2172.481102Mexico2915.072811.93258810.0739.812111United Arab Emirates3443.713473.71390297.897.879Brazil2710.632966.44252715.049915.314284Venezuela2684.552684.552626297.74298.35287Natural GasNatural Gas ProductionReserves of Natural Gas(Billion Cubic Feet)(Trillion Cubic Feet)2013201420142015Life ExpectancyRussia22139.320436.7916881688.2378United States2433425728338.264342.4213Canada5128.835338.49866.72171.794104Iran5696.06572911931201.38187Qatar5597.535727885.287871.585138Norway3840.01397 5.76373.80672.358102China39864291.338155.382163.95929Netherlands3051.962481.0233.74431.702104Saudi Arabia3526.23615.55290.811294.31172Algeria2812.772972159.1159.054128CoalPrimary Coal ProductionProved Reserves (Thousand Short Tons) (Million Tonnes)201120122015Life ExpectancyChina38780124017919.9511450067United States10956281016458.418237295447India633773.9649643.892860600239Australia443390.4463783.174576400279Russia354869.3390152.0826157010921South Africa278616.9285831.540230156211Indonesia397202.5488112.288528017117Germany207852.9217144.314740548917Poland152680158197.11255465821Kazakhstan128364.2138917.686833600589Hydraulic fracturing is a method that is commonly used in the United States to increase the flow of gas or oil in a well. The procedure has been used together with horizontal drilling to convert unproductive oil shales into t...
Wednesday, May 6, 2020
Leadership and Management - 1671 Words
What is the difference between leadership and management? Not many people understand what the ââ¬Å"leadershipâ⬠or ââ¬Å"managementâ⬠term means. Many people thing that they are similar or interchangeable. I was one of those a few years ago. Honestly, it was not easy to understand and recognize the roles of a leader and of a manager because both exist within the same department or organization. In fact, the leadership and management roles need to be differentiated and clarified. The rolesââ¬â¢ clarification not only helps the employees to address their concerns to the appropriate higher-level ââ¬Å"bossâ⬠, but also is crucial in making the organizationââ¬â¢s strategies successful. This paper presents the historical definition of leadership and management as wellâ⬠¦show more contentâ⬠¦The French word menagement (later management) influenced the development in meaning of the English word management in the 17th and 18th centuries (Wikipedia, 2007). Manag ement can also refer to the person or people who perform the acts of management. If leadership is the evolutionary mechanism that gear organizations towards future prosper, management is ââ¬Å"the function that organizes the execution of todayââ¬â¢s businessâ⬠(McCrimmon, 2007). Management is the process of getting activities completed efficiently and effectively with and through other people. The functions of a manager include planning, organizing, staffing, directing, coordinating, reporting, and budgeting. In other words, management comprises directing and controlling a group of one or more people for the purpose of coordinating and harmonizing them towards the expected completion of a job assignment, or a goal. Management often encompasses the deployment and manipulation of human resources, financial resources, technological resources, and natural resources. Management simply is to make the best use of all resources even when we manage ourselves. The aim of management i s to deliver results cost effectively in line with customer expectations and profitably, in the case of commercial organizations. In the modern world, management has a primary function of satisfying all theShow MoreRelatedLeadership And Management And Leadership1569 Words à |à 7 PagesLeadership is about seeking constructive change and management is about establishing order (Northouse, 2015). Warren Bennis (1997) wrote inà Learning to Lead: A Workbook on Becoming a Leaderà that ââ¬Å"There is a profound difference between management and leadership, and both are important. To manage means to bring about, to accomplish, to have charge of or responsibility for, to conduct. Leading is influencing, guiding in a direction, course, action, opinion. The distinction is crucial.â⬠(Leiding,Read MoreManagement And Leadership : Leadership1023 Words à |à 5 PagesManagement and Leadership In Leadership, Leadership, Leadership Are We All Chanting the Wrong Mantra, the authors says, ââ¬Å"Leadership is simply management of higher level thingsâ⬠(McCormack, 2009, p.1) and that the leader manages the vision, peopleââ¬â¢s perception and their own behavior (p.1). McCormack continues his analysis by saying, ââ¬Å"There are times when leadership simply cannot take placeâ⬠(p.2). McCormack appears to believe that organizations and universities should not teach, encourage or tolerateRead MoreLeadership And Management : Leadership835 Words à |à 4 PagesLeadership Verses Management The world is made up of leaders and managers. There are leaders and managers in every aspect of life. In many instances leadership and management are referred to as being the same. This paper will evaluate the differences between leadership and management. 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Many would say these are the same thing, when in reality they are not. They are two different styles that are used when operating a business and using the right one at the right time isRead MoreLeadership, Management, And Management876 Words à |à 4 PagesLeadership and Management Name Institutional Affiliation Leadership and Management The achievements of organizations depend on their management and the manner in which their leaders conduct several operations within the organization. It is worth mentioning that successful organizations attribute their positive impacts in the market and general employee-employer relation to the influence spearheaded by the management team (Hiriyappa, 2013). This paper narrows down to evaluateRead MoreLeadership And Management And Leadership1173 Words à |à 5 PagesLeadership is a term that is often misunderstood and misinterpreted in the business world. 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Management Decision Making Software Solutions Ltd
Question: Discuss about the Management Decision Making for Software Solutions Ltd. Answer: Introduction: Software Solutions Ltd is engaged in selling software products to the accounting and small business entities. The company acquires software packages from the software developers and sells these to the accounting firms and small business entities. Mr. Brad Shelton works for Software Solutions Ltd as consultant and he has been given an authority to analyze and finalize a software package that is the most suitable for cost accounting purpose. In this connection, Jennifer Jolie, who works for Pitt Ltd, a software developer, comes to Mr. Brad Shelton to discuss features of her companys software package. She offers Mr. Brad Shelton a trip to Los Angeles where her companys engineers would help Mr. Brad understand the specialties of the software package offered by the company. Further, for this trip, she also offers Mr. Brad to accompany her wife and children. The entire cost of the trip involving official and non official expenses is to be borne by Pitt Ltd. The analysis of the facts of the case indicates that Mr. Brad Shelton should not take this trip on ethical grounds. This is a clear case of inducement being offered by Pitt Ltd to Mr. Brad Shelton. The company may ask Mr. Brad Shelton to finalize its software package disregardingthe others (BredesonGoree, 2012). The management of the company should be alert to the situations of conflicts of interest by maintaining a proper mechanism to identify the circumstances wherein an employee of the company may prefer his personal interests over the companys overall interest. In the situation outlined in the current case, it is clear that Mr. Brad in may prefer personal gains over the companys overall interest. He has been offered freebees by Pitt Ltd to finalize its software package. Pitt Ltd is offering him a family trip to Los Angeles, the cost of which is to be borne by Pitt Ltd. It is essential to take a view here that Mr. Brad Shelton may finalize the software developed by Pitt Ltd even if it fails on certain parameters. Further, Mr. Brad has alone been assigned the task of finalization of the software, which also gives rise to suspicions that he may earn personal gains at the cost of the company. Thus, overall it could be inferred that Mr. Brad is in a position to breach the ethical principles and hence, the management of Software Solutions Ltd should not allow him to go on the trip offered by Pitt Ltd (BredesonGoree, 2012). The code of conduct is a charter that guides conducts of the individuals working in the company. It provides a set of instructions to the employees to act in the situations when they encounter ethical issues (BredesonGoree, 2012). Framing a code of conduct is crucial for guiding and controlling the human behavior and creating ethical environment, which is necessary for the achievement of the organizational goals. Since, code of conduct is crucial for the achievement of the goals and vision, thus, every organization needs to have it. Software Solution Ltd is no exception and thus, it should also have suitable code of conduct in place. There are various advantages that accrue to the organization by having a code of conduct in place. The most important among them is the positive atmosphere (BredesonGoree, 2012). The code of conduct creates a positive atmosphere among the employees and directs their activities in the best of the organizational interest (BredesonGoree, 2012). Further, it helps to build equalities among the employees, which motivates them to work harder to the fulfillment of the objectives of the entity. Apart from this, maintaining a proper code of conduct is a legal requirement for the companies, thus, it is necessary that a company maintains a code of conduct for legal compliances. Above all, the reputation and goodwill of the company is strengthened to a great extent if the company maintains code of conduct and its working is ethical. Carrying out business ethically is a booster to the companys reputation and goodwill (BredesonGoree, 2012). Although, it is necessary as well as always beneficial to maintain a code of conduct but in some instances it may be frustrating for employees. For example, poorly drafted code of may restrain the employees from raising their voices against wrongdoers, particular, against those who are in the top management. Further, the compliances with the code of conduct may reduce the efficiency of the employees at the workplace (BredesonGoree, 2012). In respect of the companies operating under common control, it is essential for the investors to analyze the financial performance and position taking a consolidated view. For this purpose, the entity having majority interest in others which is called parent company is required to prepare the consolidated profit and loss account (Pwc, 2011). The consolidated profit and loss account is prepared by combining the results of the operations of the parent with its subsidiary companies. In the current case, Greencross Limited is the parent company and therefore it prepares consolidated profit and loss account and consolidated balance sheet for the financial year 2016. Te consolidated profit and loss account presented by parent company shows the financial performance for the group as a whole (Pwc, 2011). S.No. Item As at 30 June 2016 $000 Classification with reason i. Cash and cash equivalents 62,583 Asset: An asset is a resource controlled by an origination and cash is certainly a resource owned and controlled by the entity, thus, it is classified as asset. ii. Marketing cost 17,821 Expense: an item of cost is termed as an expense when its benefits have accrued to the entity. iii. Occupancy costs 10,880 Expense: an item of cost is termed as an expense when its benefits have accrued to the entity. iv. Cost of goods sold 324,949 Expense: cost of goods sold comprises the items the benefits of which have accrued to the entity, thus, it is charged to the profit and loss account in the period in which it is incurred. v. Provisions 10,118 (5,601+4,517) Liability: Liability is an item that results in future payout. Provision is made for possibility to pay in future, thus, it is classified as liability. vi. Inventories 92,002 Asset: Inventories are the items that are used in production process or sold in normal course of business. The entity earns economic benefits by selling the inventory, thus, these are classified as asset. vii. Property, plant and equipment 156,867 Asset: Property, plant and equipment forms part of non- current assets because these are used in business for longer time period. Item 2016 2015 % Change Summary (what this means for Greencross Ltd) Gross margin percentage 55.73% 54.42% 1.31% Gross profit margin has increased by 1.31%, which indicates that Greencross has secured savings in the cost of goods sold. Operating expenses 339,404.00 302,219.00 12.30% Operational expenses have risen by 12.30%, which indicates managements operational inefficiencies (Bohm, 2008). Revenue Growth 734,009.00 (Greencross, 2016) 645,016.00 13.80% Growth in revenues by 13.80% is indicativeof enhancement in the demand and customer base of the company (Bohm, 2008). NPAT 54,649.00 35,723.00 52.98% Substantial increase in NPAT indicates improvement in the profitability of the company. Finance cost 15,986.00 13,580.00 17.72% Increase in finance cost reflects addition in the borrowings. Non-current assets 726,404.00 682,509.00 6.43% The non-current assets have increased by 6.43%, which is quite substantial. The non-current assets largely represent property, plant and equipment and increase in property, plant and equipment represents expansion of the business (Bohm, 2008). Number of stores and veterinary clinics at the end of the year 440= (220 stores+120 clinics) 332= (200 stores+132 clinics) 108 Increase in no of stores and veterinary clinic is a clear indication of growth and expansion of the business of the company. Cash flow from operating activities 78,636.00 14,691.00 435.27% The operating activities are primary activities of the business. Thus, increase in cash from operations indicates operational efficiency as well as superior liquidity state. As per most of the financial reporting frameworks prevailing in the world, the companies are required to present comparative figures in the financial statements. Comparative figures mean the figures in relation to the items of the financial statements of the preceding years (Bohm, 2008). The primary purpose behind presenting the comparative figures is to inform the investors and other users of the financial statements about the trend. The information as regards trend is essential for the investors to take investment decisions. The analysis oftrend gives understanding of the directions to which the companys financial progress is headed, which is crucial for the investors to base their future investment decisions. In respect of Greencross Limited, it could be observed that the company has presented comparative figures for the financial year 2015 in the financial statements of the year 2016. From this information, the investors of Greencross Limited would be able to analyze and evaluate the value of their investments and take decision for future course of action (Bohm, 2008). References Bohm, A. (2008). Interpretation of key figures in financial analysis. GRIN Verlag. Bredeson, D. Goree, K. (2012).Ethics in the Workplace.Cengage Learning. Greencross.(2016). Annual report of Greencross Limited. Retrieved November 22, 2016, from https://www.greencrosslimited.com.au/Docs/2045-GXL0002-_Greencross-Annual-Report-2016.pdf Pwc. (2011).Illustrative IFRS Corporate Consolidated Financial Statements for 2011 Year Ends. AC Black.
Friday, April 17, 2020
Useful Tips For Writing Research Essays
Useful Tips For Writing Research EssaysFor high school students, writing research essays is one of the most difficult tasks. Students are usually confronted with a barrage of material and not much time to write an essay in short.The first thing that the student has to decide is whether to write an essay on their own or to consult someone to write the essay for them. If a student feels that they can write an essay on their own then they should do so. However, if the student has little experience in writing research papers, then they should consider consulting someone to help them with their writing.Many students find it a good idea to write the essay before they meet with the person to write the paper. This way they will have an idea of what the writer will be like and can prepare for the type of writing they will be asked to do. A good way to think about writing research essays is to write your own first and compare your writing with that of someone else. This way you can get an idea of what writing a research paper is like.Once you know what it takes to write a good research essay, you can then determine what type of topic you should write the essay on. You should make sure that you choose a topic that will appeal to your audience. You should also choose topics that are going to be of interest to other students at your school.When you write a research paper, you should also consider the research that you want to include in your essay. Research is usually done using two different methods. One method involves checking out as many books as possible that discuss the topic you are researching.The second method uses looking for materials that are used by others on the topic you are researching. The other important aspect of research that students need to keep in mind is to avoid plagiarism. Plagiarism is when a student plagiarizes another student's work without having any sort of agreement that the other student had in place.Plagiarism is not limited to just college students. It can also happen in the workplace. Many times employers will screen resumes for plagiarism. If you are going to be using another people's material then you should do so with the understanding that someone else is paying you to use that material.As you can see, there are many considerations that go into academic research papers. Keep these tips in mind to ensure that you have a successful paper.
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