Monday, December 23, 2019
Similarities Between Macbeth And To Kill A Mockingbird
ââ¬Å" Human nature at times is unfortunately very ugly and I learned that the world can be a very ugly place. For as much beauty there is, thereââ¬â¢s just as much brutality and violence and uglinessâ⬠, these were thought provoking words said by Gerard Way, an American singer (quotefancy). Through Gerard Wayââ¬â¢s inspirational words he is explaining the truth about humans ugly side which evidently exists in Macbeth and To Kill A Mockingbird. He is speaking of how the world isnââ¬â¢t always a beautiful place and the people in it have a dark side that isnââ¬â¢t pretty. Both Macbeth and To Kill A Mockingbird illustrate the dark side of human nature through various ways, by showing how humans are violent creatures, evil peopleâ⬠¦show more contentâ⬠¦Macbeth beheaded Macdonwald in a brutal battle, he cut him open from the navel to the jaws. The Soldier describes Macdonwald and Macbeth clinging on to each other making it impossible for either one of them to surv ive. Macbeth not only killed Macdonwald but he also stuck his head on to the castle wall which makes the death of Macdonwald very violent. The way the soldier described the brutal event from Macbeth and Macdonwald strangling each other to Macdonwalds head being stuck on to the castle gives the readers a perception that Macbeth is ruthless as well as very violent when it comes to killing people. If Macbeth has the heart to kill a man in the most brutal way possible this makes Macbeth an evil character which clearly shows that humans are violent creatures. In Harper Leeââ¬â¢s novel, To Kill A Mockingbird Bob Ewell is a very strong example of how murderous a human being can be. Bob Ewell is Mayellaââ¬â¢s father, Mayella is the victim of Tom Robinsons trial. Bob Ewell despised Atticus because he supported Tom Robinson, the accused black man for raping MayellaShow MoreRelatedHow To Write Literary Analysis4174 Words à |à 17 PagesGood Questions ââ¬Å"Are Romeo and Julietââ¬â¢s parents responsible for the deaths of their children?â⬠ââ¬Å"Why do pigs keep showing up in Lord of the Flies?â⬠ââ¬Å"Are Dr. Frankenstein and his monster alike? How?â⬠Bad Questions ââ¬Å"What happens to Scout in To Kill a Mockingbird?â⬠ââ¬Å"What do the other characters in Julius Caesar think about Caesar?â⬠ââ¬Å"How does Hester Prynne in The Scarlet Letter remind me of my sister?â⬠Step 2. Collect Evidence Once you know what question you want to answer, itââ¬â¢s time to scour the
Sunday, December 15, 2019
Cost of Capital Free Essays
Cost of Capital Definition: cost of capital is the rate of return that a company must earn on its project investments to maintain its market value and attract funds. The cost of capital to a company is the minimum rate of return that is must earn on its investments in order to satisfy the various categories of investors, who have made investments in the form of shares , debentures and loans. The cost of capital in operational terms refers to the discount rate that would be used in determining the present value of the estimated future cash proceeds and eventually deciding whether the project is worth undertaking or not. We will write a custom essay sample on Cost of Capital or any similar topic only for you Order Now It is defined as ââ¬Å"the minimum rate of returnâ⬠that a firm must earn on its investment for the market value of the firm to remain unchanged. Basic Aspects of concept of Cost of capital : here are three basic aspects of concept of cost. They are: * It is not a cost as such. * It is the minimum rate of return. * It comprises the following 3 components: * Return at Zero risk level ââ¬â This refers to the expected rate of return when a project involves no risk whether business or financial. Premium for business risk ââ¬â The term business risk refers to the variability in operating profit due to change in sales. The concept is higher the risk, higher is the expected return. * Premium for financial risk ââ¬â The term financial risk refers to the risk on account of pattern of capital structure. In general, it can be said that a firm having higher debt content in its capital structure is more risky as compared to a firm which has comparatively low debt content. Import ance of Cost of capital: It is relevant in the field of managerial decision as this dynamic concept is affected by a companyââ¬â¢s capital structure, itsââ¬â¢ financing plans for the future and any changes in the rate of earnings. * When taking decisions based on Net Present Value method, the cost of capital is usually the discount rate that discounts the cash inflows. * It is important in designing the capital structure of a firm. * It is helpful in evaluation of expansion projects, evaluation of the financial performance of the top management through the comparison of the projected overall cost of capital and the actual cost incurred in raising the required funds. It is a vital factor in management decision about the method of financing at a given time. Costs of various sources of capital at a given time influence the managementââ¬â¢s decision in favor of a certain capital. Cost of capital can be classified as follows: * Explicit cost of capital ââ¬â It may be defined as the discount rate that equates the present value of funds received by the firm net of underwriting costs, with the present value of expected cash outflows. It is the rate of return of the cash flows of financing opportunity. It is, in other words, the internal rate of return the firm pays for financing. Implicit cost of capital ââ¬â The implicit cost may be defined as the rate of return associated with the best investment opportunity for the firm and its shareholders that will be foregone if the project presently under consideration by the firm were accepted. * Future cost of capital ââ¬â It is the projected cost of capital used in designing the capital structure to minimize the future cost of capital and to control it. * Historical cost of capital ââ¬â It is the cost which has already been incurred for financing a particular project. These costs are useful in projecting future costs. * Specific cost of capital ââ¬â It is the cost associated with particular component of capital structure. * Average cost of capital ââ¬â It is the average of various cost of the weighted average of the costs of each component of funds employed by the concern, the weights being the proportion of each component in the capital structure. * Combined cost of capital ââ¬â It includes the cost of capital from all sources namely, debt, equity, preference capital and retained earnings. It is also called as the weighted cost of capital. Marginal cost of capital ââ¬â Marginal cost of capital is the weighted average cost of new funds raised by the firm. For capital budgeting and financing decisions, the marginal cost of capital is the most important factor to be considered. Cost of debt : Cost of debt is the interest rate that the company pays on its debt content of the capital structure. It can be measured as before tax cost of debt or after tax cost of debt. Tax plays an important role as the debenture interest expense is allowed as an expense for tax purposes. Debt may be issued at par, at premium or at a discount. It may be irredeemable or redeemable. Cost of Irredeemable debt: Irredeemable debentures are those debentures issuing by which the company has no obligations to pay back the value of the debenture on some fixed date or time and has the full authority to choose any time to pay back the debt until the company is a going entity and does not default in itââ¬â¢s interest payments. So we take into account only the sale value (SV) while evaluating the cost of irredeemable debentures. Cost of Redeemable debt: For redeemable debentures, the maturity date is fixed initially. The meaning redeemable denotes that the debentures would be redeemed by the company at a fixed date or after a specified period of notice. So, we take the average of Sale Value and Redeemable value while calculating the cost of redeemable debentures. Cost of Preference Capital Preference shares represent a special type of ownership interest in the firm. They are entitled to a fixed dividend, but subject to availability of profit for distribution. The preference share holders have to be paid their fixed dividends before any distribution of dividends to the equity shareholders. Their dividends are not allowed as an expense for the purpose of taxation. In fact, the preference dividend is a distribution of profits of the business. Because dividends are paid out of profits after taxes, the question of after tax or before tax cost of preference shares does not arise as in case of cost of debentures. Cost of Irredeemable preference shares : Irredeemable preference shares are those shares issuing by which the company has no obligation to pay back the principal amount of the shares during its lifetime. The only liability of the company is to pay the annual dividends. The cost of irredeemable preference shares is: formula Cost of Redeemable preference shares: Redeemable preference shares are those shares which have a fixed maturity date at which they would be redeemed. Formula Cost of equity Capital : The cost of equity capital is the minimum rate of return that a company must earn on the equity financed portion of its investments in order to maintain the market price of the equity share at the current level. The cost of equity capital is rather difficult to estimate because there is no definite commitment on the part of the company to pay dividends. However, there are various approaches for computing the cost of equity capital. They are: CAPM (Capital asset pricing model ) : this is a popular approach to estimate the cost of equity. According to the SML, the cost of equity capital is: Ke = rf + ? (Km ââ¬â rf) Where: Ke = Cost of equity Krf = Risk-free return Km = Equity market required return (expected return on the market portfolio) ? = beta Dividend Method : Dividend Growth Method: Weighted Average Cost of Capital : The term Cost of Capital refers to the over-all composite cost of capital. It is defined as the Weighted Average Cost of Capital (WACC). The percentage or proportion of various sources of finance used by a company is different. For example, not all companies would have 33. 33% of debt, 33. 33% of preference capital and 33. 33% of equity. This is not practical and hence we use the weighted average and not the simple average. Thus, the overall cost of capital should take into account the respective proportions of various sources of funds and hence the weighted average comes into question. The computation of the over-all cost of capital involves the following steps: 1. Calculate the cost of specific source of funds such as the cost of debt, cost of preference capital, cost of equity and cost of retained earnings. 2. Multiplying the cost of each of the sources by its weight which is obtained by calculating itsââ¬â¢ proportion to the total capital. 3. Add these weighted costs from all the sources of funds to arrive at weighted average cost of capital. Formula Factors affecting Weighted Average Cost of Capital: Factors outside a firmââ¬â¢s control: * Interest rate levels * Market risk premium * Tax rates Factors within a firmââ¬â¢s control: * Investment policy * Capital structure policy * Dividend policy How to cite Cost of Capital, Papers
Saturday, December 7, 2019
Sustainable Practices Of The Sunselect Property Group â⬠Free Samples
Question: Discuss about the Sustainable Practices Of The Sunselect Property Group. Answer: Introduction Every corporate company should have some social responsibility to perform (Chudley and Greeno 2013). Corporate Social Responsibility or in short CSR is a type of business approach of the corporate companies that aims at contributing to the improvement of the society in some way or the other (Hack, Kenyon and Wood 2014). The purpose of this report is to provide recommendations as a CSR consultant on sustainable practices of Susselect Property Group, which has been developing commercial and residential properties for over fifty years. The report will focus mainly on the energy efficiency, waste minimization and water consumption reduction in the construction process. Energy Efficiency The Sunselect Property Group has already working on a project called The Greenfields Development to improve its CSR profile. This project aims at recommending affordable, energy efficient housing complex, which are low-rise and high-density housing project. The companys motive is to promote sustainable living through this project. The total number of residential dwellings will come to a number of around 10 million within 2020 and the energy consumption from the residential sector will increase to fifty-six percent by 2020 from 1990 (Saman 2013). Extreme amount of heat is generated from the southern part of Australia due over use of air condition and other electronic devices. It is recommended to build energy efficient housing complex to reduce heat in the environment and contribute to the society (Saman 2013). The sustainable building industry aims at to develop net zero energy and energy efficient home, which will reduce heat and energy from the housing complexes. To build energy efficient housing complex, it is suggested to advice the residents of the housing complex to use best available energy efficient appliances at each home, solar energy (Kolk 2016). The construction authority should provide the residents an energy meter, which will display the total use of energy per day. The energy efficient building complexes is actually a major contribution to the society as it targets to reduce energy from the environment and eventually helps the environment to maintain its sustainability (Ahn and Lee 2012). Waste Minimization The second recommendation is to incorporate in the housing project the sustainable methods for waste minimization. The constructional waste is very harmful for the environment. It is found in the research study that construction industry generates harmful waste on-site and off-site. As construction is not an environment friendly activity, the sustainable development aims at to applywaste management through minimization of constructional waste effectively.Waste management could be done by reduction, reuse and recycling of the waste (Emeraldinsight.com 2017). Waste reduction, which is the primary aim ofwaste management focuses on usage materials, which are less hazardous or non-hazardous. This is a substitute process replacing hazardous waste with other less harmful substances. Site storing is another process of wastemanagement at the construction site. The waste materials could be dumped at a single place and then recyclable materials could be selected from the dump. Even recycling th e waste is one of the best options as it converted into a new material after recycling. This is the most common method followed by most of the construction companies to minimize the constructional waste. The construction authority can employ some people who will determine whether the waste is recyclable or not (Ijirset.com 2017). Due to lack of awareness among the clients and contractors, labors the waste management is not done properly always. It is not only contributing to the environment, rather is also related to the economic profit of the construction authority as lots of waste could be used again in the construction process itself (Kareem and Pandey 2013). Several strategies have been adapted to building waste management procedure, however, recycling and reuse of the waste is e most acceptable methods and sustainable approaches to reduce waste as it can reduce environmental pollution and conserve the natural resources and reduce cost. Water Usage Reduction The third recommendation is to reduce water consumption in the constructional site. The other name of life is water and it is always suggested to look into the fact to reduce water consumption and focus on the environmental sustainability. At the construction site, water is used at cabins for temporary accommodation and tool washing. Water is used for brick washing, screeding, plastering, grouting, drilling, and hydro-demolition. For reducing water usage, it is suggested to control over wastewater usage, however it is very difficult to identify the waste water system as water is used for some general purposes also like washing, cleaning and mixing. It depends upon the behavioral pattern of the members in the construction site to eliminate water usage. The authority can aware them to reduce water usage as much as they can. The authority should tell the laborers not to waste water without any proper reason and train them to improve the efficiency of process related to water usage (Greenconstructionboard.org 2017). Even the authority can think of to use alternative water resources at times like rainwater on the site, for this purpose, the authority can use rainwater harvesting methods on the site. It is important to ident ify from the part of the authority that where the water is used and wasted on the constructional site, what technology or methods has been appointed to diminish water wastage. The Balfour Beatty, a known constructional company has employed self-closing taps, staff awareness campaign and waterless urinals in their constructional projects to reduce water usage (Greenconstructionboard.org 2017). The Willmott Dixon successfully introduced a new technology called eco-cube, which obsolete water in flushing. Overall 85% constructional company has installed this machine on their site to reduce water usage (Greenconstructionboard.org 2017). Conclusion It can be concluded that the Sunselect Property Group should employ the above-mentioned sustainable strategies to improve the promotion of its CSR. This strategy plan not only focuses on the sustainable practices of the company or the companys profit, however it will also contribute to the environment at large. The company should concentrate on its CSR policies, as it would help the society to live in a healthy environment. References Ahn, C.R. and Lee, S., 2012. Importance of operational efficiency to achieve energy efficiency and exhaust emission reduction of construction operations. Journal of Construction Engineering and Management, 139(4), pp.404-413. Chudley, R. and Greeno, R., 2013. Building construction handbook. Routledge. Emeraldinsight.com 2017. Sustainable methods for waste minimisation in construction | Construction Innovation | Vol 13, No 3. [online] Emeraldinsight.com. Available at: https://www.emeraldinsight.com/doi/full/10.1108/CI-Nov-2011-0054 [Accessed 6 Sep. 2017]. Greenconstructionboard.org 2017. [online] Available at: https://www.greenconstructionboard.org/otherdocs/SCTG09-WaterActionPlanFinalCopy.pdf [Accessed 6 Sep. 2017]. Hack, L., Kenyon, A.J. and Wood, E.H., 2014. A Critical Corporate Social Responsibility (CSR) Timeline: how should it be understood now. International Journal of Management Cases, 16(4), pp.46-55. Ijirset.com 2017. [online] Available at: https://www.ijirset.com/upload/2016/october/108_WASTE.pdf [Accessed 6 Sep. 2017]. Kareem, K.R. and Pandey, R.K., 2013. Study of Management and Control of Waste Construction Materials in Civil Construction Project. International Journal of Engineering and Advance Technology, 2(3). Kolk, A., 2016. The social responsibility of international business: From ethics and the environment to CSR and sustainable development. Journal of World Business, 51(1), pp.23-34. Saman, W.Y., 2013. Towards zero energy homes down under. Renewable energy, 49, pp.211-215.
Saturday, November 30, 2019
Waiting For Godot By Beckett Essays (567 words) -
Waiting For Godot By Beckett The purpose of human life is an unanswerable question. It seems impossible to find an answer because we don't know where to start looking. To us, existence seems to be something imposed on us by an unknown force. There seems to be no reason for it, therefore making the world seem choatic. For this reason, society tries to make meaning of it by materialistic purposes to distract us from the fact that it is actually a hopless and mysterious predicament. Samuel Beckett's two act play, "Waiting For Godot", captures this feeling and view of the world. This viewpoint is shown by the difference between Pozzo and Lucky in both Act I and II. Since this world is soley based on chance, human lives are treated in an almost cruel manner. In act one, Pozzo is traveling to the market to sell Lucky. Pozzo is totally healthy. Lucky is a perfectly normal slave who has started to annoy Pozzo, so he is going to be sold. This is the first way Valdimir and Estrogen see this odd couple. However, the next day Pozzo and Lucky's predicament have changed. Pozzo is blind and Lucky has become a mute. When Valdimir and Estrogen confront them on these drastic hcanges, Pozzo's answers are confused. He has absolutely no recollection of the day before when he ordered Lucky to "think" and claims Lucky has always been a mute. When Valdimir asks him when he became blind, Pozzo responds, "I woke up one find day as blind as fortune". When Valdimir asks him for details, Pozzo answers violently, "Don't question me! The blind have no notion of time. The things of time are hidden from them too!" In this hopeless situation, humans try to stay oblivious to thier true predicament. Throughout the play, Valdimir and Estrogen remain stupidly cheeful, and look for distraction in pointless activities. It is for this rason the play seems a bit comical at times. Valdimir and Estrogen try to distract themselves from thier wait for Godot by arguing over mundane topics, sleeping, talking with Pozzo and Lucky (also about mundane topics) and even contemplating suicide. All this is an attempt to remain oblivious to the reality they are oinly waiting for a vague image, who may never come. In essence they don't want to realize that thier lives are meaningless. This vehavior is a perfect example of this world's petty distractions. In act two Valdimir declares, "What are we doing here, that is the question. And we are blessed in this, that we happen to know the answer. Yes, in this immense confusion one thing alone is clear. We are waiting for Godot to come-" This shows how Valdimir simply wants an illusion of a safegaurd to cope with his meaningless life and Godot is that illusion for now. In act two, Valdimir starts to look at life and in doing so gets a glimpse of understanding this viewpoint. At this time Valdimir reaslizes that is waiting is hopeless and Godot is only a distraction from his useless reality. Valdimir begins to become depressed at this point. He realizes that he is trapped, understands he has no choice and must persist in his illusion. There seems to be no point, but only this option. "Waiting For Godot" is about how the world is based on chance and meaingless behavior. In essence this means that human life has no real meaning. When humans realize this, they create distractions and diversions to make purpose and meaning for life. "Waiting for Godot" is simply a play about the meaning of life.
Tuesday, November 26, 2019
s Syndrome
Understanding and living with a child that has a syndrome is a heart breaking experience. Today over thousands of parents have to live with children that have downââ¬â¢s syndrome. Children are born frequently with this type of disorder. If someone close had a disorder would you understand what was going on or do you even know what I am talking about? In 1866 the study of Downââ¬â¢s syndrome began. Physician John Langdon Down published and essay in England. The essay talked about a set of children who all looked alike and had mental retardation. These children also looked like people from Mongolia. In 1960 the name Downââ¬â¢s Syndrome became know to people. In the twentieth century there was speculation of a case of Downââ¬â¢s Syndrome. In the 1930ââ¬â¢s Waardenburg and Bleyer came up with the theory that it might be chromosomal abnormalities. Jerome Lejeune and Patricia Jacobs found the trisomy of the 21st chromosome. Jerome and Patricia worked separately on the project. A chromosome is a ââ¬Å"thread-like structure composed of DNA and other proteins,â⬠stated Len. Chromosomes are in every cell. They carry the gentic information to the cell to develop. ââ¬Å"Genes, which are units of information, are ââ¬Ëencodedââ¬â¢ in the DNA,â⬠stated Len. A human is divided into mitosis and meiosis. Mitosis is were the body grows. In mitosis one cell converts to two cells and has the exact number as there parents. Meiosis occurs in the ovaries and the testicles. The one cell will split into two cells. When this happens cells have half the chromosomes the parents have. Downââ¬â¢s syndrome or trisomy 21 is the most common autosomal trisomy. Mader stated ââ¬Å"trisomy is having three of a particular type of chromosome,â⬠and ââ¬Å"autosomal is any chromosome other than the sex-determining pair.â⬠Chromosome 21 usually has one copy and in Downââ¬â¢s Syndrome it has two. Downââ¬â¢s Syndrome has three copies in chromosome 21. In most cases the sperm had the extra 21 ch... 's Syndrome Free Essays on Down\'s Syndrome Understanding and living with a child that has a syndrome is a heart breaking experience. Today over thousands of parents have to live with children that have downââ¬â¢s syndrome. Children are born frequently with this type of disorder. If someone close had a disorder would you understand what was going on or do you even know what I am talking about? In 1866 the study of Downââ¬â¢s syndrome began. Physician John Langdon Down published and essay in England. The essay talked about a set of children who all looked alike and had mental retardation. These children also looked like people from Mongolia. In 1960 the name Downââ¬â¢s Syndrome became know to people. In the twentieth century there was speculation of a case of Downââ¬â¢s Syndrome. In the 1930ââ¬â¢s Waardenburg and Bleyer came up with the theory that it might be chromosomal abnormalities. Jerome Lejeune and Patricia Jacobs found the trisomy of the 21st chromosome. Jerome and Patricia worked separately on the project. A chromosome is a ââ¬Å"thread-like structure composed of DNA and other proteins,â⬠stated Len. Chromosomes are in every cell. They carry the gentic information to the cell to develop. ââ¬Å"Genes, which are units of information, are ââ¬Ëencodedââ¬â¢ in the DNA,â⬠stated Len. A human is divided into mitosis and meiosis. Mitosis is were the body grows. In mitosis one cell converts to two cells and has the exact number as there parents. Meiosis occurs in the ovaries and the testicles. The one cell will split into two cells. When this happens cells have half the chromosomes the parents have. Downââ¬â¢s syndrome or trisomy 21 is the most common autosomal trisomy. Mader stated ââ¬Å"trisomy is having three of a particular type of chromosome,â⬠and ââ¬Å"autosomal is any chromosome other than the sex-determining pair.â⬠Chromosome 21 usually has one copy and in Downââ¬â¢s Syndrome it has two. Downââ¬â¢s Syndrome has three copies in chromosome 21. In most cases the sperm had the extra 21 ch...
Friday, November 22, 2019
Analysis and ploicy Tom Ltd and Jerry Ltd
3.With reference to your ratio calculations, comment on the importance of identifying accounting policy choices when comparing ratios for entities, or when comparing ratios for a single entity over time? Return on Equity = Profit available to shareholders / Equity à Profit Margin = Net profit / Revenue Current Ratio = Current assets / current liabilities Assets Turnover = Net Sales / Total assets Debt Ratio = Total liabilities / total assets The performance of a company is measured by its profitability and efficiency ratios. The profitability ratios included in the above table are return on assets, return on equity and profit margin. Asset turnover is the efficiency ratio. Jerry Ltd has a higher profitability as compared to Tom ltd as all the profitability ratios for the company is higher. This is majorly because of one expense that is the depreciation expense which is higher for Tom Ltd. ad this expense has made all the difference. The net profit of Tom Ltd. is less. Jerry Ltd has a higher return on assets ratio because it has higher earnings before tax and expenses and also lower total assets. Tom Ltd has taken the fair value of the property, plant and equipment. This reflects a higher value of the non ââ¬â current assets, thus increasing the total assets. Also the depreciation has been applied on this fair value of property, plant and equipment, thus giving higher depreciation expenses. Therefore, Tom Ltd has lower net profits and higher total assets leading to a low return on assets. Tom Ltd has a lower return on equity due to lower net profits available to its shareholders and also a higher value of the equity. This coupled effect has reduced the return on equity for Tom Ltd. whereas Jerry Ltd. has a higher return on equity due to higher net profits and a lower equity value. This means Jerry Ltd is providing higher returns to its shareholders. Jerry Ltd has a higher profit margin due to increased net profit. The revenue for both the companies is the same. As a result of difference in the net profit, the profit margin is different for both the companies. Jerry Ltd. gives higher returns on its sales. Jerry Ltd. has a better assets turnover ratio. This is because it has lower total assets. Jerry records its assets at the historical cost due to which the total assets appear lower on the balance sheet. For Tom Ltd. the assets are recorded at fair value which is higher than the historical cost, thus the total assets value appears higher for Tom Ltd. on the balance sheet. The revenue for both the companies is the same. A higher assets turnover ratio means that the company is able to utilize its assets efficiently in generating sales. With lower total assets, Jerry Ltd. is able to generate the same amount of revenue as Tom Ltd. thus indicating better utilization of assets to generate sales. Thus from the above analysis of the profitability and efficiency ratios, we see that Jerry Ltd. ahs a better performance in both the categories. The difference in the performance is solely based on the difference in the accounting policies of depreciation and recording of fixed assets in the balance sheet. The financial position of the company is measured through the liquidity and the solvency ratios. In the above table, current ratio is the liquidity ratio and debt ratio is the solvency ratio. The current ratio measures the short term liquidity of the company. It measures if the company has sufficient current assets to pay for its current obligations. Both the companies have the same current ratio. The current ratio of both companies is 3.7. This means the current assets are 3.7 times the current liabilities. This shows high liquidity of both the companies. Both companies have enough current assets to pay for their current liabilities, thus making them highly liquid. The ideal current ratio is 2. The debt ratio is a long term solvency ratio and measures the ability of a company to pay for its assets with its liabilities.(John, Subramanyam, Halsey, 2007) 3. Ratio analysis is majorly used by firms to analyse the performance and also for making financial performance comparisons between two companies. However, there are certain limitations of ratio analysis. One such limitation is on account of the use of different accounting policy being used by the two firms in question. Like in the above case, though both the firms are identical in all their revenues, expenses, assets and liabilities but the only difference lies in the accounting policy relating to measurement of fixed assets of plant property and equipment. The firm which records the fixed assets at the historical cost has recorded the asset at the lower value since the fair value of the asset is higher as per current market prices. Hence, the value of fixed assets of Tom Ltd. is higher than Ltd. This has affected the profit through depreciation charges. The depreciation is calculated on the carrying values of the plant and machinery. Tom Ltd. has higher depreciation charges becaus e of high value of the same assets as possessed by Jerry Ltd. therefore the profits of Tom Ltd. have been reduced by that amount. Also both the companies use different deprecation methods. Jerry Ltd uses diminishing value method of depreciation and Tom Ltd. uses straight line method. Under diminishing method of depreciation, higher depreciation charges are applied in the initial years and lower in the later years. Under straight line method, same percentage of depreciation is applied every year. Due to this difference in accounting policy, the depreciation charges differ for both the companies, and they have a direct impact on the profits. This affects the financial performance of the companies.(Alayemi, 2015) Even for a single firm, ratio analysis may yield misleading results for two years where accounting policy has been changed over the years. Letââ¬â¢s say if the company has changed its accounting policy on measuring the companyââ¬â¢s plant and machinery from historical cost to the fair value. This will have two effects, first a change in the value of fixed assets appearing on the balance sheet and the change in the depreciation charge which will directly impact the profits. Thus both financial performance and the financial position ratio results will change for the same company. Thus ratio analysis cannot be applied for companies using different accounting policies as for the same revenue and profits, the performance results may vary. Alayemi, S.A., (2015), Choice of Accounting Policy: Effects on Analysis and Interpretation of Financial Statements, American Journal of Economics, Finance and Management, Vol.1, No.3 John, J.W., Subramanyam, K.R., Halsey, R., (2007), Financial Statement Analysis, 9 th edition, New Delhi, Tata McGraw- Hill Khan, M.Y., Jain, P.K., (2005), Basic Financial Management, second edition, New Delhi, Tata McGraw-Hill Looking for an answer 'who will do my essay for cheap',
Wednesday, November 20, 2019
Home and work place safety Essay Example | Topics and Well Written Essays - 1000 words
Home and work place safety - Essay Example As a point of departure, the essence of any safety practice is to curb a particular menace in a place. In line with the safety measures at work, the introduction of free and accessible database for the employees to access information is one of the foremost step in curbing menace such as indoor tanning, ensuring food safety at home and prevention of injury in either at work place or at home (Jeremy, 34). This study considers the indoor tanning as one of the primary safety exposures in both at home and at work place. Tanning refers to the outcome of a skin injury and damage. In other words tanning is the reaction of the skin upon exposure to the ultraviolet radiation. The radiation exposure facilitates the production of the extra pigment by the skin for protection against the UV radiation. This pigment makes the skin appear darker. It is imperative to note that exposure to the UV radiation increases the health risks of an individual (Heckman et al, 36). This is a health risk that can h appen either in work place or at homes where the tanning facilities are installed. The problem to be solved in this case involves minimization of the user injuries and reduces tanning access, particularly by minors whose skin is soft. This problem can be approached through various ways, however, the most effective one is to offer preventive information to the users and those who intended to use. In essence, information is of vital benefit in this case and it will go a long way to save the lives of many. Consider the following cases of remedies to this problem The state agencies should be contacted for permits issuance in the case of those who want to have the facilities at their premises be either for commercial or personal use. The essence of the permit is to ensure that all the requirements are meant, particularly the set up of the room. This will ensure that information is relayed on the required procedures and instruments before installation. All these
Tuesday, November 19, 2019
Bisphenol A (BPA) Essay Example | Topics and Well Written Essays - 250 words
Bisphenol A (BPA) - Essay Example It is known in recent years of the mid-20th century to have been widely utilized in the manufacture of bottles made of hard plastic as well as metallic containers for packaging food and beverage. BPA is primarily used in synthesizing polycarbonate high-performance plastics, epoxy resins, and coatings which are further required for a variety of yields and other applications. As being a potential contaminant which bears significant impact upon reproduction and growth in aquatic life due to leaching of BPA from landfills which consist of mixed wastes of disposing of plastic and metal objects. As such, organisms like fish, reptiles, amphibians, and several aquatic invertebrates have been reported to suffer from endocrine-based consequences upon exposure to moderately toxic BPA levels. Other relevant findings also demonstrate environmental hazards posed by BPA on terrestrial wildlife and leguminous plants through its interfering action on certain processes required for biological developm ent. BPA is found to cause disruption of endocrine and neurological functions, obesity, brain tumors, thyroid problems, and cancer in human beings among others. I suppose that, as a concerned citizen, I can help minimize the impact of BPA on my environment and on my own health by completely refraining from or reducing at least the use of polycarbonate products. I would take the time and effort to join some anti-BPA campaigns whenever I can and communicate to the public the most to support the endeavor of seeking alternatives to BPA.
Saturday, November 16, 2019
Salutation to Teacher for Their Contribution Essay Example for Free
Salutation to Teacher for Their Contribution Essay As we all knows that this day is having its special meaning. It is the birthday of the second President of India, an academic philosopher Dr. Sarwapalli Radhakrishnan. We all Indians have been celebrating Teachers Day on 5th September, since 1962. Dr Sarvepalli Radhakhrishnan, a philosopher and a teacher par excellence, he gave his contribution towards Indian education system. Dr Radhakhrishnan believed that teachers should be the best minds in the country. On this day, we gratefully remember the great educationist, apart from honouring all the teachers that have made our life much more knowledgeable and fulfilled, as serving as our beacons of light. . At the beginning of my speech I want to tell you some information about this great personality. Dr. Sarvepalli Radhakrishnan was born on September 5, 1888, in a middle class family in the pilgrim town of Tirutani. His father, it is said, did not want his son to learn English, instead wanted him to become a priest. However, the talents of the boy were so outstanding that he was sent to school at Thirupati and then Vellore. Later, he joined the Christian College, Madras, and studied philosophy. Drawn by accident into philosophy, Radhakrishnan by his confidence, concentration and strong convictions went on to become a great philosopher. His first book, The Ethics of the Vedanta and Its Material Presupposition, published in 1908, and he got fame as a great philosopher. All his later works are landmarks in their respective fields. To him, philosophy was a way of understanding life. His study of Indian philosophy served as a cultural therapy. He gave Indians a new sense of esteem, who were overcome by inferiority complex by British forces. Dr Radhakishnan also made clear to them (Indians) that their long and rich tradition had been arrested and required further evolution. Do You know my friends, Dr. Radhakrishnan was a very humane person. He was very popular among his students right from his early days as a professor at Presidency College, Madras. He was offered the professorship in Calcutta University when he was less than 30 years old. He served as Vice-Chancellor of Andhra University from 1931 to 1936. In 1939, he was appointed the Vice Chancellor of Banaras Hindu University . Two years later, he took over the Sir Sayaji Rao Chair of Indian Culture and Civilisation in Banaras. Recognition of his scholarship came again in 1936, when he was invited to fill the Chair of Spalding Professor of Eastern Religions and Ethics at Oxford which he retained for 16 years. His mastery on his subject and his clarity of thought and expression made him a much sought after teacher. But what made him even more popular was his warmheartedness and his ability to draw out people. This aspect of his personality continued to win him countless admirers throughout his long and illustrious public life. In 1952, Dr. Radhakrishnan was chosen to be the Vice President of the Republic of India and in 1962, he was made the Head of the State for five years. It was the glory of Indian democracy that an educationist aloof from politics but with an international acclaim as a profound scholar was placed in the position of the President. And it was an advantage for a young country like India to have him to interpret its domestic and foreign policies abroad to expound its outlook and aspirations emphatically and in the rightway which was much needed in a world of uncertainity and disbelief among nations. His appointment as President was hailed by Bertrand Russel who said It is an honour to philosophy that Dr. Radhakrishnan should be President of India and I, as a philosopher, take special pleasure in this. Plato aspired for philosophers to become kings and it is a tribute to India that she should make a philosopher her President. History reserved for Radhakrishnans term of office as President much suspense and surprise. Within months of his ascendancy in 1962 there was the Chinese invasion. The nations morale was dealt a blow but RadhakrishnanOs voice, firm and resolute came on the air to reassure a shaken nation: Owing to the difficult terrain and numerical superiority of the Chinese, we suffered military reverses. These have opened our eyes to the realities of the situation. We are now aware of our inadequacies and are alive to the needs of the present and the demands of the future. The country has developed a new purpose, a new will. In 1965, Pakistan violated our Western frontiers. Dr Radhakrishnan in his broadcast to the nation on September 25, 965 said,Pakistan assumed that India was too weak or too afraid or too proud to fight. India, though naturally disinclined to take to arms felt the necessity to defend herself when attacked. Pakistan also assumed that communal disturbances would occur in the country and in the resulting chaos she could have her way. Her miscalculations must have come to her as a rude shock. Dr. Radhakrishnan had great faith in Indian democracy. In his farewell broadcast to the Nation on May 12, 1967, he said that despite occasional forebodings to the contrary, the Indian Constitution had worked successfully so far. But democracy, he warned, was more than a system of the Government. It was a way of life and a regime of civilised conduct of human affairs. We should be the architects of peaceful changes and the advocates of radical reform, he said. It was in 1962 when Dr. Radhakrishnan became the President of India that his birthday in September came to be observed as Teachers Day. It was a tribute to Dr. Radhakrishnans close association with the cause of teachers. Whatever position he held whether as President or Vice President or even as Ambassador, Dr. Radhakrishnan essentially remained a teacher all his life. The teaching profession was his first love and those who studied under him still remember with gratitude his great qualities as a teacher. Pandit Jawaharlal Nehru, who was one of his closest friends throughout, said about Dr. Radhakrishnan: He has served his country in many capacities. But above all, he is a great Teacher from whom all of us have learnt much and will continue to learn. That in itself shows the kind of men we honour and respect. Bharat Ratna, the highest award of the nation, was conferred on him in 1954 in recognition of his meritorious service to mankind.
Thursday, November 14, 2019
Regulations of Prescription Drug Advertising Essay example -- Birth Co
Regulations of Prescription Drug Advertising This particular morning, Sheri*, a Northeastern senior, is able to get out of bed. With difficulty, she pushes past the chronic pain in her back and shoulder muscles and manages to get dressed. The clothes she wears are not the trendy, youthful clothes of a normal 22-year-old girl in college, but instead a baggy grey sweat suit that hides the nearly 20-pound weight gain she is still trying to work off. She covers her face in makeup to conceal the painful acne that has flared up once again. The advertisement for Depo-Provera, a contraceptive vaccination, sounded appealing to Sheri, as she had trouble remembering to take her current form of birth control. ââ¬Å"It said that I would not have to worry about taking a pill every day, that it was more effective than other forms of birth control, and that the main side effect was that my period might completely go away,â⬠Sheri said. ââ¬Å"That sounded wonderful to me.â⬠Depo-Provera is a form of birth control that requires an injection every three months. Each shot prevents pregnancy for 12 weeks, and it is completely reversible. Depo is cited by Planned Parenthood as one of the most effective forms of reversible birth control. So Sheri did as the advertisement directed her to do and asked her doctor about it. She made sure to ask plenty of questions during the consultation. She was told that she simply might gain a minimal amount of weight, possibly five pounds, and that her menses would indeed diminish or even just not occur. However, the side effects she began to encounter after her second shot were much more serious, and she is not alone. Sheri belongs to an online support group called ââ¬Å"Depo Provera Horror Stories,â⬠a site composed o... ...f birth control in order to cleanse her body of the chemicals she had such a harsh reaction to. ââ¬Å"I am just starting to feel normal again,â⬠she said. ââ¬Å"If I had known that this had happened to other women on Depo, I never would have taken it.â⬠Doctors have told her that the side effects should stop occurring 12 to 14 weeks after discontinuing the medication, but that she would probably not be able to conceive for close to a year. Fortunately for Sheri, her mother is a nutritionist, and has helped her make lifestyle choices to aide in detoxification. ââ¬Å"If it wasnââ¬â¢t for my mom, and some good doctors along the way, I never would have made it. I would have went crazy thinking I was getting sick over nothing,â⬠Sheri said. ââ¬Å"I am trying to stay far away from prescription drugs now, unless I am absolutely certain that I need them.â⬠*Last name withheld on request.
Monday, November 11, 2019
Huckleberry Finn Essay
Morality is what sets humans apart from the animal kingdom. We act on our beliefs, instead of our instincts, which perhaps makes us the flawed species. As humans, we all develop our own set of morals of which we use to make decisions in our day to day life. We use this moral compass to differentiate between right and wrong, but what we see as the right thing to do is not necessarily our own opinion, but societies. Adventures of Huckleberry finn by Mark Twain demonstrates that morality and society are one and the same. Huck has the opinions and morals of society constantly thrown in his face, and instead of giving into those values, he creates his own. Huck was raised without a mother, who provides an essential role in determining a childââ¬â¢s morals and beliefs. Huckââ¬â¢s motherless upbringing allowed him to develop morals of his own based on experience, not on hand-me-down morality. Adventures of Huckleberry Finn also shows us how stereotypes created by society influence the way we act towards others. Religion is definitely the largest component to determining oneââ¬â¢s morality. Look more:à religion in huckleberry finn essay Religion literally lays out societies laws and values, and how can one argue with something when they believe their afterlife depends on it. These were not only issues that came up in our past, but in our present and most definitely our future. Adventures of Huckleberry Finn will always be relevant to society as long as humans walk the earth. By nature, humans desire to fit in with society and fear rejection. Huck teaches us that society isnââ¬â¢t always right, it is our individual opinions that should determine our actions, not what the general population believes. If there werenââ¬â¢t people to voice their opinions about the treatment of african americans, then we would still have slave to this very day. Also, if these lessons are not continually taught to future generations, history may one day repeat itself. Morals tend to get passed down from generation to generation. You raise your kids the way you parents did you, and their parent did for them. You teach them what you think is right and what you think is wrong, and that becomes their morals, ââ¬Å"The Widow Douglas she took me for her son, and allowed she would sivilize meâ⬠(Twain 3). Translation, ââ¬Å"The Widow Douglas she took me for her son so she could brainwash me into believing her own set of morals. â⬠The Widow took Huck into her home, not out of the goodness of her heart necessarily, but out of the desire to mold him into one of societies little clones. The moral compass we create in our own head is easily molded by outside influence, for Humans seem to have this compelling desire to fit in with the rest of the population. Huck grew up without a mother so he was essentially a ââ¬Å"blank slateâ⬠that was able to develop his morals based on his own personal experiences, not those forced upon him, ââ¬Å"Huck Finn, a motherless, isolated child who has neither well-developed cognitive skills nor solid perceptions of social reality, does in fact develop morallyâ⬠(Altschuler 32). Hucks isolation from society, many would assume, would make Huck a rather immoral and almost barbarian like individual, but instead Huck is found to be more ethical than most of society at that time. Huckââ¬â¢s moral compass is relatively non judgmental. Despite his pre-programmed definition of a black person, he still be-friends Jim and goes well out of his way to help free him, risking his own life for a man that is just considered property. Huck, even when he thinks that he is making the wrong decision (though it would actually be considered a selfless and caring path), follows to the beat of his own ethical drum as opposed to that of societies. Huck exhibits what John Locke would consider genuine human nature. Huck is naturally selfless and caring for others, sometimes that faith in people gets him stuck with the wrong crowd (such as the King and Duke). The fact that Huck grew up isolated from society seems to have allowed Huck to develop a sense of morality unlike that of the rest of society. Hucks motherless childhood allowed Huck to become a true human being, not a carbon copy like everyone else. While Huck doesnââ¬â¢t have the same morals as the rest of society at that time, some stereotypes do rub off on him. When Huck first meets Jim, he thinks of him as just a slave, but as he gets to know him, he struggles with one side of him saying that Jim was property and the other telling him he is a friend. Jim was basically a manifestation of the inner battle of societies morals vs Hucks. Although he thinks Jim belongs to Miss Watson and that freeing him would cost him his afterlife, he still did it out of the friendship he and Jim shared. Huck actually says that Jim was white on the inside. While that does show that he still has a preconceived notion about slaves, it was still a revelation for Huck to discover that a slave could be more than just property. That is a lesson Huckleberry Finn teaches, that you cannot determine who or what someone is just by the the stereotypes that society labels different sexes, sexualities, religions, and races with. Everyone is an individual, ââ¬Å"As ââ¬Ëan agent of aggressionââ¬â aggression against the self or against another,ââ¬â¢ conscience deprives the individual of free choice and subject him or her to painful restraintâ⬠(Derwin 438). The preconceived notions about others is what causes prejudice in the first place. Twain shows that while someone appears to one simple being on the surface, they can actually be an entire spectrum of human emotion. Jim is first portrayed as a simple, uneducated slave, but when his friendship with Huck begins to flourish, Jim is shown as a caring friend that has suffered much throughout his life. Religion is the foundation of all cultures. It creates laws and morals, but also creates conflict and segregation. America was, and still is, founded on strong Christian beliefs. This is clearly illustrated by Twain as Huck has to make the decision between what he believes is right, and the Bible says (although, based on his actions, he seems to have better christian views than some of those teaching him about it). Huck many times tries to pray and follow the bible, and while he seems to believe in it, he accepts that he just wasnââ¬â¢t meant to pray and that the words just wonââ¬â¢t come. When challenged between whether he should help free Jim or tell Miss watson, he chooses the ââ¬Å"wickedâ⬠path which he believes will sent him to hell, just to help Jim, shows how selfless Huck really is, ââ¬Å"Go to Heaven for the climate, Hell for the companyâ⬠(Mark Twain) Huck is literally willing to go to hell and reject everything he had been taught to believe in just to free a friend. This allows Huck to become a role model to students that are struggling between the religion that they have been raised into, and their own personal beliefs, giving them motivation to generate their own identity and their own values, initially becoming their own person. Adventures of Huckleberry finn clearly illustrates battles that go on between oneself and society everyday. It is frowned upon to disagree with the majority of society, or to reject the religious views of your community and/or family, and these are all topics that are addressed in Mark Twainââ¬â¢s novel. It seems that even Mark Twain disliked society and felt the need to write the nspirational story of Huckleberry Finn to encourage those who have different views or are just trying to fit in. ââ¬Å"Whenever you find yourself on the side of the majority, it is time to pause and reflectâ⬠(Mark Twain). Society is flawed. Mark Twain new this, and anyone with a reasonable head on their shoulders would agree. Twain uses Huck to show what pure human behavior is like. It is not just going with what everyone else believes, it is about you own morality. Being different while walking the halls can be a harsh four year sentence in high school. Students need to be encouraged to voice their opinions, and disagree. If we all had the same values then we wouldnââ¬â¢t be humans, we would be clones. Allowing Huckleberry Finn to be taught in school is allowing motivation and confidence (something that many students donââ¬â¢t have) to voice their opinions and stand up for their own ââ¬Å"Jimâ⬠. Also teaching the effects racism and discrimination had on our country, to help prevent history from looping back on itself. Teaching Huckleberry Finn would hopefully create a ripple effect throughout the generations creating a country where voicing opinions isnââ¬â¢t frowned upon, and a place that is more accepting to those with different beliefs.
Saturday, November 9, 2019
Promote Good Practice in Handling Information Essay
1. Identify legislation and codes of practice that relate to handling information in health and social care. 2. Summarise the main points of legal requirements and codes of practice for handling information in health and social care. I have found 4 legislations that support handling information in health and social care. 1.Data Protection Act 2.Freedom of Information Act 3.Care Standards 4.Human Rights Act. Article 8 states of the Human rights act states 1. Everyone has the right to respect for his private and family life, his home and his correspondence. 2. There shall be no interference by a public authority with the exercise of this right except such as is in accordance with the law and is necessary in a democratic society in the interests of national security, public safety or the economic well-being of the country, for the prevention of disorder or crime, for the protection of health or morals, or for the protection of the rights and freedoms of others. This means that an individualââ¬â¢s wish to protect his or her privacy must be balanced against the needs of the relevant public authority to obtain or use specified information. Outcome 2:- Be able to implement good practice in handling information. 1.Describe features of manual and electronic information storage systems that help maintain security. *Ensuraing cupboards that contain personal informatio are locked at all times. *Creating passwords on computers and locking them when inactive. *Only giving out minimal information over the telephone unless im absolutely sure that i am speaking to the next of kin or a GP. *Checking other professionals IDââ¬â¢s on entering the building. *Ensuring each person signs in and out of the building so i know where they are are in the event of a fire. 2. Demonstrate practices that ensure seciruity when storing and accessing information. *Locking the file cupboard after use with a set of keys that only a senior members of staff and nurses have. This is good practice that ensures security. Also locking the drug trolleys through all rounds. 3. Maintain records that are up to date complete accurate and legible. *On all entries of paperwork weather it be in care plans, daily updates or food and fluid charts, it is vital that they must state a date, time and signature in black ink. All information must be clear, consice be truthful and to the point. Outcome 3 ââ¬â Be able to support others to handle information. *I can do this by reminding my collegues of how impotant it is to lock cupboards immediately after use which store personal records and inforamtion, each person has there own folder with theyââ¬â¢re information in. Making sure all stickers off blister packs and medicines are destroyed before disposal is also just as important. 2. Informing new members of staff and demonstrating completion of paperwork such as food and fluid charts for example makes people aware of the importance and security for the residents. I always tell my colleagues to ask if they are unsure and i will do my best to help and if i cannot help i will find some who can help and also learn from it myself.
Thursday, November 7, 2019
Cotton Industry Essays - Cellulose, Crops, Cotton, Rice, Free Essays
Cotton Industry Essays - Cellulose, Crops, Cotton, Rice, Free Essays Cotton Industry THE COTTON INDUSTRY IN AUSTRALIA 1. Introduction Cotton is one of the oldest fibres used by human beings. Archaeologists have found cotton 5000 years old. Alexander the Great, around 300 BC, brought cotton goods into Europe but only the rich could afford it. The cotton plant grew wild in East Africa. Cotton belongs to the Hibiscus family. Our commercial varieties of cotton were developed from perennial shrubs in Central America. (Source A) 2. History of the cotton industry. Governor Phillip brought cottonseeds to Australia on the First Fleet in 1788. However, substantial production really only occurred in the 1860's with the American Civil war creating a shortage for the English spinners. Large areas of dryland cotton were planted in Queensland to meet the demand. A similar burst in production occurred in the 1930's when the American cotton crop had boll weevil problems. By 1934 Australia's production had risen to 17,000 bales, but 20 years later our cotton industry was almost non existent. Interest in cotton revived in the 1960's when the construction of major dams in northern NSW and southern Queensland enabled irrigated cotton production. Another boost to the industry was the arrival in Wee Waa of two American cotton growers who showed how to grow the crop. Irrigated and dryland planting have continued to expand since then. In 1998, production peaked at 3 million bales. (Source B) 3. Value of cotton industry to domestic/export to Australia. Australia is the fourth largest cotton growing country in the world Cotton is Australia's fifth biggest rural export worth more than $800 million. (Source A) The value of Australias raw cotton is now more than $1.5 billion, while the meal and oil produced from cotton seed contribute a further $100 million to the Australian economy. Last year, Cotton Australia claimed a record in cotton production with production of 681 tonnes of raw cotton outstripping wool production for the first time in Australian history. Australia produced a record 3 million bales of high quality cotton last year - 97% of this was exported to buyers in Indonesia, Korea and Japan. Cotton production in Australia has trebled since 1985 and doubled in the past three years. For every one-dollar earned in irrigation farming generates $6 in the wider community. Cotton Australia chief executive officer; Gary Punch said cotton production would double in the next three to five years. (Australian Cotton Outlook, September 1998) 4. Cotton industry organizations and their roles. The Cooperative Research Centre for Sustainable Cotton Production (Cotton CRC) was established in 1993 under the Commonwealth Government's Cooperative Research Centres Program. Its brief is to develop strategies that ensure Australia's cotton industry remains an economically sound and environmentally safe rural enterprise. The CRC researches sustainable production and improved techniques of growing. It is also researching breaking the dependence on pesticides, maintaining good sill quality, using water efficiently, irrigation water quality and searching for value adding opportunities. The Australian Cotton Industry Council (ACIC) is the industry body for cotton growers. Its aim is to promote and protect the cotton industry. The Queensland Cotton Corporation Limited is Australia's largest marketer and processor of cotton. It recently opened it first international office in California. It has just expanded the Dalby cotton gin and is constructing gins at Dirranbandi and Moura. (Source C) 5. Cotton industry distribution and why it is where it is. 6. Cost of production of irrigated cotton. For an irrigated cotton crop (Source E) Primary till costs $6.35/hectare, secondary till costs $5 hectare, inter row - $3.70 hectare, boom spray (4 times) -$7.40 hectare, aerial spraying - (13times) -$104 hectare, planting - $4.25 hectare, harvesting -$68 hectare, eliminator - $6.35 hectare. Planting is recommended at 12kilograms of seed per hectare at a cost of $33.60 per hectare. Fertiliser (nitrogen) -$111.22 hectare, fertilizer (starter Z) -$36.30 hectare, Herbicides - $70.45 hectare, Insecticides $507.66 hectare, Conditioners- $70.71 hectare. Irrigation -$180 hectare, Crop consultant -$42 hectare, Field handling - $84.80 hectare, Insurance $96.hectare, Casual labour- $80 hectare, Chipping - $42 hectare, Interest on crop credit - $58.09 hectare, Tarps, ropes etc - $16 hectare. Expected yield - $8t /hectare. Expected price - $450 tonne. TOTAL VARIABLE COSTS for growing / harvesting irrigated cotton - $1634/hectare. EXPECTED INCOME IS $3600 per hectare. GROSS MARGIN - $1,966 per hectare. 7. Yearly work program. (Detailed as above in costing) Planting time is
Monday, November 4, 2019
NAFTA Opposing View Essay Example | Topics and Well Written Essays - 500 words
NAFTA Opposing View - Essay Example Its nice to paint such a bleak picture, however, what the report fails to state are the overwhelmingly positive aspects of NAFTA especially in regards to job creation. Losing 766,000 jobs from the manufacturing sector compared to creating millions of new jobs in the service sector, is a comparison the report failed to make. Jobs in the service sector normally pay a higher average salary, thereby affording individuals an improved lifestyle. Many of the individuals that complain about those lost jobs in the manufacturing sector are people who have not seized the opportunity to educate (or re-educate) oneself in the more lucrative industries which America's society seems to be moving towards. The report also states that NAFTA has not helped anyone but the companies, and the investors in those companies that use NAFTA to import and export goods and services to those three countries. Only those people who work for companies that advantageously use NAFTA, benefit from that usage Are those companies comprised of robots There are no people that take their earnings and go spend them (helping the economy) from those companies coffers There aren't other companies that supply or sell services to those import/export companies The people that work for those other companies work for free Those questions are answered by those companies that continue to suppl
Saturday, November 2, 2019
Proposal Design Research Example | Topics and Well Written Essays - 3250 words
Design - Research Proposal Example This could be related to any processes or concepts that are developing in any field. Now it is important to look for the reasons for the differences in the sales which might include many factors the taste, cost, availability, brand loyalty etc. and then reaching a conclusion which identifies one factor as the major reason behind the results and builds a hypothesis. To build up a strong hypothesis is important in conducting researches. All the proceedings that take place are according to the hypothesis that has been built and the independent and dependent variables suggested. Most research articles are based on the work done and research carried to enhance the existing technologies and put them to more use, others might just give a hypothesis on the basis of the surveys carried out, while some put forward a totally new theory. Taking a closer look at the various ways of report writing, the one thing that each article shares is that along with the research they all come up with a reasoning which is actually the beauty of the human mind, since it cannot rely just on the facts without going into depths to know the factors which make a certain thing happen. The topic selected for this proposal observes reflective teaching that is usually practiced at the higher education level. Reflective teaching can be defined as the process of improving the teaching methods by carrying out an investigation of oneââ¬â¢s own teaching. In college and university levels, the method of reflective teaching is highly observed. This paper tends to review the empirical research articles of what has been said about reflective teaching by other researchers and then analyze the gaps that exist in the articles of reflective teaching. The integrated review of the articles that have been selected for this paper is being presented below. The concept of reflective teaching is gaining more popularity with time and it is becoming an important issue to
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