Managing Finance Essay Example | Topics and Well Written Essays - 3000 words

Overseeing Finance - Essay Example All costs associated with the production of merchandise should be caught by the costing framework received by an organization. The strategy for such expense catching relies upon the manufacturer’s business, and the type(s) of items made. The two significant strategies for costing are (a) Process Costing, and (b) Job Costing (Martin, 2009?). Procedure costing is the ordinary strategy for catching the expense in most assembling businesses particularly when the items are delivered in huge numbers utilizing a succession of dreary activities. Regularly, the items are typically indistinguishable and can not be isolated. Under this strategy, the expense of item is known toward the finish of a specific assembling activity. The expense of each procedure (or division) is caught utilizing one of the costing strategies. The immediate cost inferable from the item is determined by office, and roundabout expenses are apportioned to the items. Ventures commonly incorporate materials, coal, cigarettes, shoes, gas, steel, glass, autos, gas, water, power, and so forth. Employment costing is utilized for enterprises where assembling happens against a particular request. This strategy is helpful for following the expenses of exceptional items, which are typically made to a particular request. In this costing procedure, costs are collected by occupations, parts, or groups. Businesses that utilization this costing technique incorporate shipbuilding, development ventures, huge agreements, work printing, and so on. Assimilation costing is otherwise called Full Costing. Under this framework, all immediate assembling expenses, and all assembling overheads (counting fixed and variable overheads) are dispensed to the items. This costing idea is suggested for outside revealing according to Accounting Standards Committee (SSAP 9). The impediment of this framework is that the item expenses can not be utilized for inward dynamic as they would tend to

Disembodied Existence Essay

A semantic savant vigorously bolsters this announcement, since it is a logical inconsistency in wording, utilizing their monistic musings. To them eternal life, is a conflicting idea, since you can't keep on living, after you have kicked the bucket; it would be enduring passing. The idea of free presence to the phonetic rationalist can't be intelligibly clarified on the grounds that it is an inconsistency, as they as of now hold the presupposition of monism, which accepts that spirit and body are one element, which can't be isolated. For them a free presence, isn't an alternative and consequently utilizing semantic way of thinking, the reason of bodiless presence doesn't hold well, in light of the fact that there ought to be no post-existence. Different masterminds have scrutinized with this kind of theory, however they themselves are dualists. For instance, Schlick contends that it is conceivable to have post-existence, by guaranteeing you could observer your own burial service. It presently, becomes conceivable that free endurance is reasonable and not a logical inconsistency in wording, starting here of view, as brain and body after death could have been have been isolated, as they are composite natures, to the dualist. So when the body is encountering the burial service forms, your psyche can be viewing from elsewhere. Pronouns, for example, ‘you’, ‘her’, etc, are utilized in semantic way of thinking to allude the individual, and chiefly the genuineness of the individual, however on the off chance that the setting changes, the implications of the pronouns can be applied to others things, for example, the non-physical items. In this way, it is likewise substantial to guarantee that, the pronoun ‘I’ isn't care for different pronouns. At the point when you utilize the word, ‘I’-it isn't regarding the rawness of yourself, however you are alluding to your mindset. It is emotional, and individual. The ‘I’ doesn't allude to the body yet to the brain inside the body, and thusly in the event that individuals can discuss themselves without thought of their body, at that point incorporeal presence of both themselves as well as other people, turns out to be less opposing and intelligent starting here of view. Then again, regardless of whether the semantics were to acknowledge the eternal life recommendation, they could contend the issues of ID, since now, we remember others, by their genuineness. We take a gander at an individual and think, ‘Ah yes earthy colored hair-that is Susan’. Others know the individual by their physical natures, similar to voice, etc. Be that as it may, when we are in this the great beyond world, how are we to perceive each other without a body or voice? To them, recognizable proof of others gets unimaginable without the body, and along these lines they advocate that the free endurance, to a logical inconsistency and mixed up, however tricky. Albeit, numerous contentions have assaulted this stand, the least demanding way to deal with this issue is to contend that an individual knows someone else, by their rawness, yet in addition by their own, particular and extraordinary character. For dualists, character isn't a piece of the rawness, yet a psyche state. Therefore, whenever free presence is to be acknowledged, for a dualist, the distinguishing proof of others isn't an inconsistency, and is sensible and cognizant. The coherency of free presence can be bolstered by instances of clairvoyance, which additionally respects the functions of brain states, without physical info. Clairvoyance shows that the idea of bodiless endurance isn't just possible, and can be seen intelligibly and clairvoyance is to some degree substantial proof, as it tends to be demonstrated, through rigid tests, likewise by investigating the records as of now available to us, on the grounds that the brain can work autonomously to the body. The other issue, of broadcasting the way of thinking of immaterial post-existence, is continuation. For us to endure demise and even start to talk about the odds of a life following death, there must be this relentless stream; a coherence of us. The individual who passes on and endures demise ought to be us, we are the ones to move in to the great beyond. Physco-physical promoter, John Hick’s utilizes his popular, Replica Theory, so as to show that, coherence is sensible chance. Hick’s start by saying envision an individual sitting some place, and afterward out of nowhere quits existing in that place, just to exist elsewhere, without venturing to that new place. Some could contend this individual isn't the real individual who had vanished, yet looking at the individual being referred to completely, for example, recollections, stomach substance and fingerprints, it turns out to be them, regardless of whether they themselves don't have a clue how they arrived in any case. The individual at the runner up would be viewed as a careful ‘replica’ of the individual who passed on. The copy is made as soon the individual kicks the bucket, and they can't exist at the same time. At that point envision, if that individual passed on, and developed in the subsequent spot. Despite the fact that this isn't conventional, it could occur. He utilizes these two occasions to guarantee, that if an individual passes on here, just to return in a different universe, it can occur, and nothing isn't right with accepting that it happens. This hypothesis is utilized to show the coherence of ourselves, in entering existence in the wake of death. It appears to be rational and totally coherent, along these lines free presence isn't inconsistency. As a matter of fact, there are issues with this hypothesis, as it doesn't demonstrate progression by any stretch of the imagination, on the grounds that the copy turns into the issue. At the point when we bite the dust, the imitation is heading off to the great beyond, not us - the first. The progression stops for the briefest of minutes, when the imitations are made, and starting there, the contention never again is intelligent, as it attempts to advocate congruity however gets conflicting, on the grounds that the copy, used to keep up the lucidness, turns into the article that begins the logical inconsistency, since it stop the rationality. It appears that if discusses bodiless endurance were to be considered, the coherency, the absence of proof and the recurrence of its logical inconsistency would turn into a significant issue, in especially with the Replica Theory. A clarification for a sort of bodiless presence can be clarified by utilizing both abstract and target everlasting status contentions. Starting with abstract eternality, it suggests that Jesus’ educating and Gospel records, the revival and the way that we put stock in a God of affection, we can legitimized in accepting that we could have a free presence. Different reasons originate from the philosophical thinking nearby, for example, Plato’s and Kant’s theory, which contends for the soul’s everlasting status, and furthermore the human ability to try and experience the ‘eternal’ seems to imply that there must be something that is interminable is us. It is questioned, honestly, that despite the fact that we can encounter little of the idea ‘eternal’ we don't really need to be interminable. There are characteristics that are related with the celestial, that we appear to know about ,, for example, empathy and absolution, and still we are not divine ourselves. Accordingly bodiless endurance can not be lucidly clarified Likewise, it isn't sensible to contend from the Platonic rendition of the undying soul or the ethical contention as spoke to by Kant, in light of the fact that there is no experimental proof to help both of these. The interminability of the spirit is profoundly subject to the universe of the Forms which presently can't seem to be demonstrated, much the same as, the Kantian good contention, which calls for there to be a God to furnish us with the best in another life. Once more, God is a doubtful, unsupported idea. A contention can't be utilized to demonstrate something different, on the off chance that it isn't substantiated itself.

Analysing the liquidity of Starren PLC (trend analysis) Essay

Analysing the liquidity of Starren PLC (trend analysis) Essay Analysing the liquidity of Starren PLC (trend analysis) â€" Essay Example > Analysing the liquidity of Starren PLC (trend analysis) Analysing the liquidity of Starren PLC (trend analysis) For any business it is crucial to have sufficient liquidity in terms of liquid assets to meet its operational needs. These liquid assets are reported on the face of the balance sheet of a company as current assets. These assets are not held to maturity but instead they are for day-to-day operations of the business. In this report, the liquidity position of the Starren PLC is investigated by determining key financial ratio values and their explanation and importance to the business. The financial ratios selected for analysis are the current ratio and quick ratio. Their values are calculated for five-years period from 1988 to 1992. 1988 Jan 30 1989 Jan 28 1990 Feb 3 1991 Feb 2 1992 Feb 1 Liquidity Ratios Current Ratio 2.43 1.75 2.25 2.57 3.20 Current Assets 234.80 328.40 545.10 776.90 791.90 Current Liabilities 96.70 187.60 241.90 302.20 247.40 Quick Ratio 0.62 0.41 0.71 1.10 1.48 Current Assets 234.80 328.40 545.10 776.90 791.90 Stock 174.50 251.90 374.40 443.50 425.70 Current Liabilities 96.70 187.60 241.90 302.20 247.40 It could be noted that the company’s position has considerably improved over the period of analysis. The following graph depicts the trend observed in the values of both current ratio and quick ratio. Current Ratio The current ratio is an important measure of the firm’s liquidity position. It determines the value of the company’s current assets as a proportion to its current liabilities. It assesses whether the company has sufficient current assets to cover its current liabilities if they fall due for any reason such as slowdown in business, seasonal fluctuations in sales, delays in receipts, etc. The benchmark value of the current ratio is 1 (Mayes Shank, 2011). It could be noted from the results that the values of the current ratio remained more than 1 in all five years. It implied that the company had more current assets than its current liabilities. Upon examination of the balance sheet, it could be noted that majority of the company’s current assets were in stocks. Over the years, the company’s cash and securities value increased significantly i. e. 1208% in five years. It is crucial for the company to maintain healthy cash position that would allow the company to invest in its operations, improvements, or expansion activities. Overall, the company’s current assets have increased by 237% in five years. On the other hand, the company had been successful in managing its current liabilities effectively. The major constituent of the company’s current assets is the creditors account that recorded 248% growth in the five-years period. Overall, current liabilities of the company increased by 156% that remained below the growth rate of current assets. Quick Ratio Another important measure of liquidity is the quick ratio. It excludes stocks from current assets when measuring the company’s liquidity. The reason for excluding stock is that the company’s stocks are less liquid as compared to other current assets and companies often fail to find buyers for their stocks in times of financial difficulties or they do not receive full value of their stocks (Mayes Shank, 2011). The quick ratio value also increased over the five-years period. Similar to the current ratio value, the quick ratio value felt in 1989 as there was a sharp increase in the company’s creditors account. From 1998 to 1990, the quick ratio value was below 1. However, in the last two years of analysis, its value went above 1 that reflected a positive sign of improved liquidity position. It could be concluded that the company had a strong liquidity position and it is less likely to face any immediate financial difficulties in the coming years. Reference Mayes, ?T. Shank, T., 2011. Financial Analysis with Microsoft Excel. Mason: Cengage Learning.

The United States Is An Effective System Of Government Essay

The United States democracy is an effective system of government carefully crafted by the founding fathers to ensure that nobody can gain too much power over the rest. When the founding fathers were drafting the constitution they were referring to a person or a group when referring to â€Å"Tyranny†. Unfortunately tyranny has arisen in the United States, but not in the way anyone expected, race has become a form of tyranny. The tyrannical white majority has been a large influence in the United States ever since inception and have been substantially prevalent around events in the US like reconstruction, civil rights movement, and the election of the first african american president of the united states. Many have identified and have tried to counteract the problem of tyranny of the white majority, but to no avail. Democratic reform like the Voting rights act, civil rights act, brown v board of education, and the election of president obama have failed to help counteract t he problem of tyranny of the white majority seen in the United States. The tyranny of the white majority doesn’t have one specific definition, but it is ever prevalent in society. The definition has been reformed over time with changing times. The tyranny of the white majority is a system of oppression in the us government where the whites in the united states have stronger influence over laws and the general government giving the minorities less power in the government. This has been seen in theShow MoreRelatedEssay on United States Government and Federalism1473 Words   |  6 Pagestwo centuries the United States has grappled with the idea of federalism. 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Both Australia and the United States have two chambers, the House of Representatives and the Senate. Parliament Education office, (2016) states that there are numerous similarities between these twoRead MoreHamilton vs. Jefferson: Political Philosophies of the 1800s1120 Words   |  5 Pagescompeting political philosophies have always existed throughout the United States’ relatively short history: one seeking to increase the power of the central government, and one seeking to decrease it. During the 1800s these two conflicting philosophies were acted out by the Federalist and the Democratic Republican parties, respectively. The Federalists, led by Alexander Hamilton, advocated t he importance of a strong central government in leading the country forward, while the Democratic RepublicansRead MoreWhy Corporations Are Avoiding Paying Millions On The Government Of The United States And Other Countries975 Words   |  4 PagesCorporations are avoiding paying taxes to the government of the United States and other countries. This tax avoidance costs the governments of various countries millions, if not billions of dollars in tax revenue every year. The government needs to stop the manipulation of tax loopholes by US corporations who are avoiding paying millions of dollars in taxes each year and eliminate the tax havens and loopholes once and for all. Tax loopholes need to be eliminated because multinational corporationsRead MoreForeign Policy : The United States Economy And Social Problems1110 Words   |  5 PagesBremmer states that the United States should let those boiling points in Europe and the Middle East be handled by their own countries. This idea focuses on the betterment of the United States economy and social problems. Pointing to the recent events in Ukraine the Independent approach makes the point of the fact that the American people do not want to continue the involvement in the Baltic States and would much rather focus on issues within the homeland. However, the United States government has already

Family Delphinidae

Delphinidae is the family of animals commonly known as the dolphins. This is the largest family of cetaceans.Members of this family are commonly called dolphins or delphinids. The Family Delphinidae includes such recognizable species as the bottlenose dolphin, the killer whale (orca), the  Atlantic white-sided dolphin,  Pacific white-sided dolphin, spinner dolphin,  common dolphin, and pilot whales. Dolphins are vertebrates and marine mammals. Origin of the Word Delphinidae The word Delphinidae comes from the Latin word delphinus, meaning dolphin. Delphinidae Species Cetaceans in the Family Delphinidae are  Odontocetes or  toothed whales. There are  38 species  in this family.   Characteristics of Delphinidae The Delphinidae are generally fast, streamlined animals with a pronounced beak, or rostrum.   Dolphins have cone-shaped teeth, an important characteristic that distinguishes them from porpoises. They have one blowhole, which distinguishes them from baleen whales, which have a pair of blowholes.   Dolphins also use echolocation to find their prey. They have an organ in their head called a melon which they use to focus clicking sounds which they produce. The sounds bounce off objects around them, including prey. In addition to its use in finding prey, delphinids also use echolocation to communicate with other dolphins and to navigate. How Big Are Dolphins? According to the Encyclopedia of Marine Mammals, the Delphinidae can range in size from about 4 or 5 feet (e.g., Hectors dolphin and the spinner dolphin) to about 30 feet in length (the killer whale, or orca). Where Do Dolphins Live? Delphinids live in a wide range of habitats, from coastal to pelagic areas.   Dolphins in Captivity Dolphins, especially bottlenose dolphins, are kept in captivity in aquaria and marine parks. They are also kept in some facilities for research. Some of these animals are once-wild animals that came into a rehabilitation center and were unable to be released. The first marine park in the U.S. was  Marine Studios, now known as Marineland. This park began exhibiting bottlenose dolphins in the 1930s. Since dolphins were first displayed in aquaria, the practice has become more controversial, with activists and animal welfare advocates especially concerned about the stress levels and health of captive cetaceans, especially orcas. Dolphin Conservation Dolphins are also sometimes the victims of drive hunts, which have grown more widely known and controversial. In these hunts, dolphins are killed for their meat and to be sent to aquariums and marine parks. Even before that, people advocated for the protection of dolphins, who were dying by the thousands in nets used to catch tuna. This led to the development and marketing of dolphin-safe tuna. In the U.S., all dolphins are protected by the Marine Mammal Protection Act.   References and Further Information Committee on Taxonomy. 2014. List of marine mammal species and subspecies. Society for Marine Mammalogy, Accessed October 31, 2015.Perrin, W. F., Wursig, B., and J.G.M. Thewissen, editors. Encyclopedia of Marine Mammals. Academic Press.

Monster Mini Golf Free Essays

Monster Mini Golf, an indoor, 18-hole, glow-in-the-dark, monster-themed family entertainment center created and developed by husband and wife Patrick and Christina Vitagliano, started its operations in 2004 under Monster Entertainment, LLC. In the hopes of expanding operations and taking full advantage of the increasing popularity of family oriented entertainment centers, Monster Entertainment, LLC opened its doors to interested franchisees in 2005. The estimated capital investment needed to set up a franchise of Monster Mini Golf ranges from $147,000 to $255,000, which already includes the franchise fee of $30,000. We will write a custom essay sample on Monster Mini Golf or any similar topic only for you Order Now Initial term of the Franchise Agreement is five years and franchise is renewable for three successive terms of five years each. There is also a royalty fee of 9% of gross sales paid weekly for their continuing support services. Monster Entertainment, LLC has designed an easy to use business system for the franchisees of Monster Mini Golf. Aside from the support from management office, they also entitled to the following benefits: Training. All franchisees are required to participate in a comprehensive training course that lasts approximately four weeks. This intensive program focuses on all aspects of the franchise system, products, services and techniques in operating the business. Training also covers management methods pertaining to personnel, office, sales, computer software and marketing procedures. On-site assistance. Management provides an on-site assistance to franchisees two weeks before the scheduled opening. Aside from this, they also conduct periodic site visits to provide guidance and assistance in the franchisee’s operations. 1.   All franchisees will also receive a Monster Mini Golf Operations Manual that contains specifications, standards, procedures and recommendations to aid investors in the operation of their Monster Mini Golf franchises. Marketing materials and website development. Franchisees are provided with various publicity, advertising materials and other promotional items. Each location will also be given its own section in the company’s website. Protected area or exclusive territory. Monster Entertainment, LLC awards only a limited number of franchises per geographic location based on franchisee’s location, population and drive time to the guaranteed site. To be considered for a possible franchise rights, interested parties are asked to complete and submit Confidential Franchise Info Request form available online. Selection is based on the applicant’s disposition, sales, customer service skills, and their experience in basic inventory control, money management and budgeting. Other qualifications include maturity, judgment, stability and adaptability. One important issue that a prospective franchisor must consider is the local government regulations and taxes. In the United States, franchising is governed by both federal and state laws and in other countries, the industry is being regulated. State registration though, may not be necessary depending on the franchise’s location. Other legal matters important to the set-up of a franchise would include compliance issues and documentation requirements. Other economic and financial factors that a franchisor must also look at include organizational structures, accounting practices, financial projections, financial responsibilities and anticipated market conditions. References http://www.monsterminigolf.com http://www.franchisegator.com http://www.francorpconnect.com http://www.entrepreneur.com http://pennsylvania.franchisesolutions.com/business_for_sale http://www.franchise.org http://www4.law.cornell.edu/uscode How to cite Monster Mini Golf, Essay examples

Epic Conventions in the Epic Odyssey free essay sample

Athena counter-argues by describing Odysseus as an exception to this rule. Hermes tries to argue that Odysseus butchered the sacred cattle of the sun god Apollo, but Athena refutes him by claiming that Hermes committed a similar crime himself. She states that the gods should realise that if they fail to help humans they will be forgotten. Zeus concludes that Odysseus should be allowed to find his way back to Ithaca. BODY He tells his first adventure at the island of the Lotus Eaters. He and twelve of his men landed on shore after ten days lost at sea. They discovered the Lotus Eaters there.Odysseus tells his men not to eat the Lotus plant. If they do, they will never want to return home. The Lotus Eaters meant Odysseus and his men no harm. Odysseus and his crew left and later found themselves in the land of the Cyclopes. Dangerous and reckless giants. We will write a custom essay sample on Epic Conventions in the Epic Odyssey or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Odysseus was overwhelmed with curiosity. He took with him a crew of men and explored the land. In a cave, he found a mountain of a man. Odysseus and his crew went into his cave and found that Polyphemus was gone. They ate some of his cheese and waited. Polyphemus came back and sealed the entrance shut. They were trapped. The men hid but Polyphemus would find them soon.When he did, he ate two men from the crew of Odysseus. When he awoke in the morning, he began to think of ways to defeat the giant. Polyphemus was out with his sheep. Odysseus decided to carve an olive tree into a giant stake and drive it through Polyphemus giant eye. Odysseus decided to get Polyphemus drunk, once he was knocked out, he and his men would strike. Odysseus gave Polyphemus the liquor Eunthes son Maron had given him. Polyphemus drank until he was fuddled and flushed. Odysseus then told him his name was Nohbdy. After Polyphemus was asleep. Odysseus and his men went in for the kill.With the huge pike of olives, they blinded Polyphemus. The men escaped. The other Cyclopse asked Polyphemus who had blinded him. Polyphemus hollered Nohbdy, Nohbdys tricked me, Nohbdys tricked me! Odysseus and his men finally escaped and traveled to the islands of Aeolus, god of the winds. He gave Odysseus a bag of winds. Odysseus men felt that he wasnt sharing the treasures they opend the bag of winds and they blew them back to Aeolus. Later on in a thick forested land, the goddess Circe turned Odysseus men to pigs. Odysseus forced her to turn them back with a magical herb given to him by messenger god, Hermes.Odysseus was told by Tireseas, a blind prophet that he would eventually return home. He just couldnt injure Helios cattle. He would also meet the deadly sirens and Scylla who lives above a ship wrecking whirlpool named Charybdis. EPILOGUE Odysseus has now been gone for twenty years. His wife and everyone else think he is dead. Penelope has many suitors insisting that she marries one of them. Odysseuss son, Telemachus escapes an ambush planned by the suitors and ends up in Ithaca. Athena disguises Odysseus as an old beggar and tells him to live with a swineherd named Eumaeus. Telemachus knows of his fathers return, but tells nobody.He is the first of the Greek epic heroes to be renowned for his brain as well as his muscle. * Peisistratus   The gallant young son of Nestor. He is the companion of Telemachus on his journey through the Peloponnesus. * Philoetius   The chief cowherd of Odysseus; he is brave and loyal and, despite his age, stands besides his master during the battle with the suitors. 11. Statement of the theme or argument * Men, when they are courageous and lucky, even in a hostile environment, can overcome the odds against their survival.