Accounting Business Decision Free samples-Myasssignmentehelp.Com

Questions: Review the statement of cash flows for the most recent year and indicate the following: 1. Net cash inflow (outflow) from operating activities 2. Net cash inflow (outflow) from financing activities 3. Net cash inflow (outflow) from investing activities 4. Net increase (decrease) in cash during the year Analyse the Cash Flow Statements for the last 2 years and comment on the cash position of the company. Answers: Cash Flow from Operating Activities Cash Flow from operating activities measures the cash generated by a company's main business activities. Operating cash flow is required to maintain its current level of operation. If cash flow is sufficiently positive, it can also finance for companys growing operations. Further, operating cash flows helps us in getting the true picture about the financial position of the company (Davies Crawford, 2012). On comparing cash flow of given two years, one can easily say that situation has worsened as cash outflow from operating activities has increased by $ 52,814. That means, Company is not able to generate sufficient cash from its main activities to finance its costs. In year 2014, cash generation was already negative to the extent of $188,662. This negative cash flow has increased to $241,476 in year 2015. Cash flow has gone down by approx. 25%. It is a very bad signal for companys operating performance. On analyzing further, following points were noted: 1. Receipts from Customers Receipts from customers have gone down by more than 60% in year 2015. It is merely one-third when compared to previous year 2014. There could be two reason behind that, a. The company is not able to recover amount from its outstanding debtors. To improve the situation, company needs to follow up with debtors to get the outstanding amount. Or b. Company is not able to generate revenue. In other terms, companys sales are going down. It could be an alarming situation for the company. 2. Payment to suppliers and employees It has increased by approx. 20%. This increase may either be attributable to increase in sales or some previous outstanding debit paid in current year. It also shows company has been very prompt in paying to its vendors and employees on time. However, it seems to be normal. 3. Interest received It seems like this is a new item in this year. Last year, interest amount was only $4 which has now increased to $1962. It shows in the current year company has made efforts to recover interest amount. 4. Finance Costs Finance cost has gone down by more than 50% which is a good sign. However, finance costs are in very less amount when compared overall cash flow and does not have any material impact on cash flows. Therefore, it can be ignored. Cash Flows from Investing Activities It refers to the cash investment in the fixed assets by the company. Overall, cash inflow from investing activities has increased by manifold, in amount terms; it has increased by $ 341,284. It has been main source of cash generation in current year. Let us analyze its components: 1. Proceeds from held for trading investments - It has gone down to zero in current year from $34,553 from previous year. It means company has not sold any trading investments in the current year. Either, the company is hardly having any trading investment in current year to sell off or it does not feel the need to sell off its investments. However, this activity has caused the cash flows to fall in current year by a big margin. 2. Purchase of held for trading investments - It is linked with above items, last year purchases were $1,770 which has gone down to $160. It has resulted in saving cash in current year. 3. Proceeds from sale of intangible assets It is the major contributing factor to cash inflow in current year. Company has sold a major portion of its intangible assets. Overall increase in cash flow has resulted due to this factor. Generating cash flow from sale of assets is not a good sign for the company. 4. Payments for exploration evaluation Last year payment was about $4,720 which has increased to $6,493 in current year. It has resulted in negative cash flow in current year. An investment that pays off in future cannot be said a bad investment. Cash Flow from Financing Activities Overall cash flow from financing activities has been positive during the year. During the year, borrowings have increased by approx. $50,200. It is one of the sources which have increased the cash flow in current year. However, to improve the cash flow situation, use of finance activity should be avoided. Use of financing activities is suggested only for expansion plan (Choi Meek, 2011). Overall, it can be seen that company has not been able to generate cash from its operating activities. To cover up the deficiency of cash flow, company had to sell off its investment and had to borrow funds from outside. Immediately company needs to take urgent action to improve its operating performance (Graham Smart, 2012). Net increase/ decrease in cash Particulars Year ended 30th Jun-2015 Net cash outflow from operating activities (241,476) Net cash inflow from financing activities 177,200 Net cash inflow from investing activities 369,347 Net increase in cash during the year 305,071 Comments: On comparing the two years cash flow in totality, one can say that company has improved in the year 2015. However, on investigation it shows that there was a net increase in cash during the year that means the amount left with the company. References Choi, R.D. and Meek, G.K 2011, International accounting, Pearson. Davies, T. and Crawford, I 2012, Financial accounting, Harlow, England: Pearson. Graham, J. and Smart, S 2012, Introduction to corporate finance, Australia: South-Western Cengage Learning.

Cell Phones free essay sample

Are cell phones dangerous? Cell phones are a wonderful thing. You can talk. Take pictures. Listen to music. Converse over email or text messaging, and browse the Internet among a handful of other things. I love to use my cell phone and actually use it more then any other phone at the office or at home. However, I use it with immense concern. I have concern about the use of the phone causing health issues, like cancer and brain tumors over time. Are these concerns warranted? I have studied technology and specifically wireless communications as a graduate student at Northwestern University. My professor had advanced scientific wireless knowledge and advised us all to get headsets for our cell phones. So why would someone who works in the field be this concerned to offer this advice? Given that cell phones operate with Radio Frequencies (RF) and thus use a form of electromagnetic energy located on the electromagnetic spectrum between FM radio waves and the waves used in microwave ovens, radars and satellites. What this is basically saying, is that the radiation being put out from the cell phones are damaging vital tissues, which is known to increase the risk of cancer. This links back to the main idea of the overall safety of humans, showing that cell phones do cause a serious risk factor to the human body. Another common concern with cell phones is the theory that texting can cause arthritis; â€Å"Repetitive motion can cause pain and inflammation of the basal joint. It can even lead to thumb arthritis† (Eustice). The article confirms that the constant motion of the thumbs can indeed cause arthritis. The safety of the consumer is being compromised when a popular means of communication; such as texting, can lead to a major medical complication. Recent studies show that headaches are increasing tremendously due to cell phones: â€Å"Radiation from mobile phones damages sleep and cause headaches, according to a study by telephone makers† (carter). In this study, researchers found an increasing amount of headaches were occurring with people who use cell phones regularly; opposed to people who rarely use them or don’t use them at all. An increase in headaches is very dangerous to the safety of the human body and can be a gateway to many other complications down the road. After an extensive amount of research, doctors and scientists have found that cell phones do cause medical issues to the human body. Cell phones security is a fairly new issue brought up by a numerous amount of concerned citizens, with the fear that their safety is being jeopardized. As technology increases, more and more people are resorting to devices, such as cell phones, to get them thought the day: â€Å"The more people rely on cell phones and tablets, the more attractive these devices become as targets to thieves and other nefarious types† (Gahran). With all of these devices being used constantly, crooks can easily retrieve the personal information any personal information any person puts out there through the devices they are using. This has become a huge safety issue due to the fact that private information is being stolen from people who expect their information on their cell phones to be safe and secure. A man was shown an application on his cell phone that could link up to other people’s cell phones: â€Å"’It made all the contacts start jumping over to this phone,’ said Gooden† (Kridler). Gooden explained that the application he was shown let him easily access his wife’s phone contacts. His friend that introduced this application to Gooden then went to explain that hackers usually take the contact information and dial premium-rate numbers. The safety of the people who are in others contact information is being compromised when they have result in paying a fee for â€Å"calling† these premium-rate numbers because of someone else stealing their numbers. Boktah, an expert security hacker, states â€Å"Most people have no idea how vulnerable they are when they use their cellphones† (Murphy). Bokath’s job is to hack into cell phones to find and express all of the flaws in the devices, thus demonstrating how easy it is for a hacker to do the same. With all the scamming going on, consumers need to be aware of what they do on their cell phones to protect themselves, as well as the safety of others. Safety from personal information being stolen by hackers happens to be key concern to numerous amounts of people; this way people will not be liable for paying fees or having their identity stolen. Cell phones safety is a key concern, which the vast majority of users brood over. Cellular devices have been known to cause cancer; as well as, an increasing amount of medical problems. Some of these problems are arthritis and damaged sleep. Medical complications are not the only concern; a breach in security is another top concern for people. In essence, safety is top priority for humans, and cell phones are compromising that safety.

Essay in School Shooting - Why it is Important to Know Your Facts

Essay in School Shooting - Why it is Important to Know Your FactsIf you are preparing for your coursework or preparing for a field trip, you may find yourself needing to prepare a sample essay in school shooting. This can be done by using word processing software and formatting it appropriately. It is important to make sure that the paper is based on the facts, so the essay should be factual, but concise and easy to read.There are a number of ways to prepare the essay, depending on how much information you need and what topics you want to cover. Some samples are easy to adapt, while others will require that you have some experience writing an essay before you can start. Let's take a look at a few ways to do this.Most people choose to use their local library for the topic of their essay, which is something that can be adapted to current events. Although this option is usually considered to be the easiest, it also allows the reader to easily skip over the information that they do not n eed to know about. Students can take this information and place it in a separate essay so that they can include it later on. In this way, you can still be able to add a bit of personal thought into the text, but you will have included the information that is important to you without going too far off track.Students who choose to write an essay in school shooting might choose to use a public source as well. However, many schools and organizations have rules about how to effectively submit a written document, and some require that you first contact the person who wrote the piece. This is usually best done when you are dealing with a private organization.If you are going to use the Internet, the best choice is to write your essay from a personal point of view. This way, you can incorporate personal thoughts that relate to the content of the essay into the main body of the paper, which can be useful. The essay should also provide as much information as possible in a short amount of time , since this is the easiest way to gather information.Most students prefer the look of handwritten essays, since this gives them a more personal touch, which is usually considered to be a good choice for essay writing. It is important to remember that you will need to include the information in a way that is easy to read and understand. You may need to expand on a subject that is already on the sample paper, or include some of the facts and details that the teacher would have included in the article if it were actually written in a school environment.Once you have used your writing skills to prepare your essay, it is a good idea to have someone else proofread the paper before it is submitted. If you go this route, make sure that the person reads the entire essay and makes any edits that are necessary. Doing it yourself will give you a better understanding of the material that you are writing about, but having a third party look over the paper will give you the chance to see how well you have done before you get into the hard work of proofreading the essay.Essays in school shooting can range from simple to complex. The essay that you write should reflect your personal viewpoint on the subject matter, so make sure that you do your homework and study before you begin writing. You can always get help from someone with more experience, or use an online tutor to teach you the basics of writing.

Mccaskey Case Essay Example

Mccaskey Case Paper Analysis: Martha McCaskey Harvard Business Review The Issue: This case focuses on Martha McCaskey. McCaskey is a relatively recent Harvard B-School grad on the fast track at Seleris Associates. She is a consultant who specializes in competitive analysis for corporations. McCaskey has been assigned as lead on project Silicon 6. She has a strong track record for delivering quality on her projects, which is why she was chosen as lead for this project. The focus of the project is to reverse engineer cost structure and manufacturing processes for the competitor of a key client of Seleris. This unnamed client is responsible for 20% of the revenue for this division. Therefore, the head of the division is invested in making this customer happy. The top managers promised McCaskey a promotion if she could successfully complete the project to the satisfaction of the client. McCaskey is extremely resourceful, but in the case of Silicon 6, she was having trouble gaining access to the required information. That is, until she tripped across an ex-employee of the competitor company who was eager to share proprietary information. McCaskey found this unethical. McCaskey brought the situation to the attention of her management. The managers, eager to please the clients, have encouraged McCaskey to â€Å"pay off† the ex-employee in exchange for the necessary information. Management has challenged her to come up with an action plan for the project and to meet with the head of the division to review the plan. Analysis and Opinion: McCaskey is faced with an ethical dilemma. In this case, she must decide whether to accept proprietary information, which will result in a satisfied lient and a promotion or follow her moral compass and attain the information using ethically acceptable industry standards. This is a clear case of an organization with a questionable ethical climate. An organization with high ethical standards encourages and shapes the behavior of its employees through policies, procedures and behavior. It is the responsibility of the management staff to build an environment with low tolerance for an y activities that can be deemed unethical. We will write a custom essay sample on Mccaskey Case specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Mccaskey Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Mccaskey Case specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Management must focus on the means as well as the outcomes to ensure that they are operating not only within legal boundaries, but socially acceptable and responsible boundaries as well. Malone, McCaskey’s superior, is heavily directing her approach. When McCaskey went into the presentation with the clients, Malone was the one to make the promises to deliver through access from the ex-employee. Malone also authorized the increase in â€Å"pay† to the ex-employee. McCaskey cannot look to her immediate management to resolve ethical issues. The saving grace for McCaskey is, hopefully, Richardson, Malone’s manager. Senior associates often discuss case status directly with Malone and Richardson. McCaskey should use this to her advantage to go directly to Richardson with this dilemma to gain his buy-in to resolve the issues in a more ethical manner. In the past, Richardson has communicated his ethical expectations to the staff via lunchtime talks. Therefore, McCaskey may find a worthwhile advocate in Richardson. It is not clear if Richardson really believes in building an ethical culture as he has given direct management responsibilities to Malone. Richardson has to be aware of Malone’s practices, but has not taken a firm stand on stating and shaping the organization’s values and conduct by providing visible role models who exhibit ethical behavior. However, Kaufmann, an associate who publicly acknowledges unethical behavior, is not being rewarded, as he is one of the lowest paid associates. This leads the reader to believe that Richardson does not support Kaufmann’s actions. At the same time, however, Richardson has turned a blind eye to his practices and has reaped the benefits from his questionable behavior. McCaskey, to this point, has done everything correct. She has operated within ethical boundaries and has raised issues to her management. The true failure is with Richardson who has not fostered a culture rooted in prioritizing and rewarding ethical behavior. Unfortunately, he is McCaskey’s only hope to resolve this issue. McCaskey’s next steps are to raise the situation to Richardson in hopes he can direct her to move forward in a more ethical manner. With so much at stake, including fines and personal imprisonment, McCaskey should not do anything that could endanger the company or her personal well being.

The Picture of Dorian Gray Book Review

'The Picture of Dorian Gray' Book Review Oscar Wildes  only novel The Picture of Dorian Gray (1891) is a classic instance of the aestheticism of the late 19th centurys  Ã¢â‚¬â€¹Ã¢â‚¬â€¹English literature. The maxim of aestheticism art for arts sake is reflected in the opening of the novel, which specifies arts aim to reveal the art and conceal the artist. For greater emphasis, Wilde defines the artist as free of ethical sympathies and morbidity. Even books are seen as only well written or badly written and not as moral or amoral. Following this prelude on art and beauty, Wilde weaves a  Ã¢â‚¬â€¹plot that explores the issue to its core. The plot of The Picture of Dorian Gray, if seen apart from the wit and epigrams of Lord Henry is serious and, at times, even somber. Dorian Gray is a young and handsome man whose well-off friend Lord Henry takes him to an art-loving painter, Basil Hallward. The painter makes a picture of Dorian Gray, a fascinating piece that makes Dorian wish to stop aging. His wish is fulfilled and the picture starts aging instead of young Dorian. The consequence is a disaster. Oscar Wilde has created an amusing tale that does not end very happily but ends beautifully with our easy-going Lord Henry still chirping. Style and Setting Anyone who has read dramatic fiction (Oscar Wilde in particular) will not find it hard to see the style of the storys narrative as closer to drama than a novel. Wilde is not obsessed with describing settings in detail as a novelist with a constructive bent would be. But the brevity of description is masterfully covered in the warm and witty conversations that fill most of the novel. The epigrams of Lord Henry shoot arrows of gentle satire on different elements of society. Women, America, faithfulness, stupidity, marriage, romance, humanity, and weather are just some of the numerous targets of Wildes criticism, which the readers receive from the sharp but sweet tongue of Lord Henry. The twittering lord is thus made an indelible  character for his ease of expression and his envied indifference. Yet, the author does not rely solely on spoken words to impart his impression. He describes some scenes in words that evoke a vivid image in the readers mind. Perhaps the best of these is Dorian Grays brief journey through the dark and filthy streets that stand in an obtrusive contrast to his luxurious entourage but which also bear a remarkable resemblance to the kind of life he has embraced. Characters in The Picture of Dorian Gray Like his stories and plays, Oscar Wilde does not employ many characters to run the story of his novel. Nearly the entire plot is nucleated around Dorian, Lord Henry, and the artist Basil. Minor characters like the Duchess of Harley serve the purpose of initiating or furthering topics that would ultimately be the butt of Lord Henrys repartees. The character description and motivation are again left mainly to the perceptual capacity of the readers. Wilde is always testing the aesthetics of his readers and the easier you go with his characters disposition, the greater insight you gain. Self-Love and the Vulnerability of Beauty The Picture of Dorian Gray addresses more than one theme. The primary appeal of the subject of beauty, as it appears to eyes, is the main focus of the novel. Wilde reveals the tenderness of self-love, or narcissism, which sometimes fails to find an object outside itself. Dorians beauty, unlike Basils art and Lord Henrys social status, is more vulnerable to decay with time. But it is not this weakness of beauty to age that brings the disaster upon our protagonist. It is the consciousness of the owner of beauty to his own wealth that triggers the boundless fear of perishingfear that causes his doom. Unlike Lord Henrys ease about his rank, Dorians angst about the ephemeral nature of his beauty is shown as the true enemy of a persons self. The philosophical boundaries of Oscar Wildes The Picture of Dorian Gray are too deep to track to their ends. The novel addresses the issue of self-concept as portrayed in art. Further, it connects a persons emotional response to his/her own image. While Dorian remains young and beautiful, the mere sight of an aging picture of him is unbearably painful. It would be too presumptuous to conclude that The Picture of Dorian Gray is a work of beauty with no moralistic purpose. Wilde was not a moralist (as many of us already know) and within the book, there is not much to emphasize a moral code or right conduct. But the novel, in its covert meaning, is not without a moral lesson. We can easily see that beauty is ephemeral and any attempt to deny this fact is amoral. It brings ruin as shows the case of Dorian Gray.

Rises of Interest Rate is Affecting the Housing Affordability Essay

Rises of Interest Rate is Affecting the Housing Affordability - Essay Example As the interest rates rise, the mortgage payments amounts also escalate. This poses as an unfavourable situation for the homebuyers, and causes a decline in the housing affordability. Empirical evidence suggests that this has been the case in the years whenever the interest rates rose. When such is the situation, the homebuyers can be offered such financial products by the banking sector that they can conveniently make the home buying decision, thus supporting the housing affordability. The huge majority of Australians desire to own a home and housing assets form the leading fraction of wealth for a good number of Australians. Australian house prices have been mounting discordantly in recent times. This price growth has been well in surplus of average weekly earnings growth over the same period, and as such the ratio of house prices to average earnings is now soaring. The Australian property market is basically comprised of many markets of separate sectors and geographical locations. This is the fact that must be considered as many various forces may contribute in shifting prices in separate markets, and the overall Australian property market's price gains or falls may disguise the actual micro market price shifts. Residential housing is determined by two markedly separate sources of demand; owner-occupiers and owner-investors. Both sources of demand are determined by diverse (but connected) aspects and the payback that accrues to the owner can take a collection of shapes depending on their standing. Payback can be the accredited rent that owner-occupiers get hold of by living in a house, or it can be the takings resulting from renting out an investment property or it can be (in both cases) the capital gain that is realised upon selling of the hothirty percent of income. The level of nominal interest rates and their rate of change are major determinants of the demand for home finance, along with levels of consumer confidence. (http://www.dhw.wa.gov.au/housingstrategywa/hswa_finance.pdf) Affordability of access and servicing of payments becomes an increasing issue as interest rates rise. Any rise in interest rates is probable to upset borrowers with diminutive equity and make it further difficult for would-be first homebuyers. Simply speaking, housing finance is the system of money and credit that works to offer housing affordability. In that sense, it is quite similar to finance for any other shape of investment. The established level of interest rate also affects the demand for and supply of home finance. The customary economic conditions very much affect the interest rates, over which the housing sector has very little control. Research Questions Aims and Purpose This research paper will aim to provide an insight to the effect of a rise in interest rates on the housing affordability of Australia. The close link of these two aspects, that is the interest rate levels and the housing affordability will be proved and the various other driving forces will be identified. The historical data and figures will be used to establish the empirical trend. In addition, why such a link exists and what are the reasons that the housing affordability is connected to the prevailing levels of interest rates will be illustrated in this paper. Objectives This

English essay for Junior College Example | Topics and Well Written Essays - 750 words

English for Junior College - Essay Example When it came to my parents, the older I became, the more they were fading from me, until all I could see were the last few moments spent with them by the river. The rest blended together like the ingredients in a too-long-simmered stew: reveries and dreams, wishes, fantasies. Is that what it would also come to with Sebastian?" (Danticat 245). The author uses dreams to as symbolic in the novel to develop themes such as identity. In most of her dreams and thoughts, Amabelle contemplates the tragedies and traumatic experiences in her past life. Since her life was a nightmare, Amabelle uses her dreams for comfort. On page 310, she says, â€Å"I looked to my dreams for softness, for a gentler embrace, for relief from the fear of mudslides and blood bubbling out of the riverbed, where it is said that the dead add their tears to the river flow.† Therefore, it is only through sleep that she can escape the reality that her life is a nightmare. Danticat uses dreams to remember the past and also to expand on the characters. It is clear from the novel that characters who dream to escape from their realities only end up facing their past particularly in their dreams. Amabelle and Sebastian are examples of such characters. Amabelle mostly dreams of the death of her parents while Sebastian dreams of the death of his father in a hurricane. In her dreams Amabelle recounts her parents deaths, â€Å" I thought that if I relived the moment often enough, the answer would become clear, that they had wanted either for us all to die together or for me to go on living, even if by myself." (Danticat 309). The characters are escaping reality by finding comfort in their dreams. Despite the fact that the characters are still revisiting their dreams, they are trying to move on as people. Moving on allows the characters to grow and develop. Amabelle and Sebastian open to each through dreams. The two use dreams to share their experiences and problems.