Net Cash Flows Essay Example

Net Cash Flows Essay Example Net Cash Flows Essay Net Cash Flows Essay Depreciation, buildingequipment Amortization, patent Gain on sale of equipment 9. 5 1. 0 Changes in current assets and current liabilities: Increase in accounts receivable Increase in inventory Decrease in prepaid expenses Increase in accounts payable Increase in accrued liabilities Net cash flows from operating activities Cash Flows from Investing Activities: Purchase of equipment Sale of equipment Purchase of patent Net cash flows from investing activities Cash Flows from Financing Activities: Issue of notes payable Repayment of notes payable Issue of common stock Payment of dividends Net cash flows from financing activities 0. 3 0. 7 1. 5 3. 7 35. 7 2. 2 3. 0 3. 5 Prepare a cash budget for Elmsford Manufacturing Company for the first three months of 2011 based on the following information: Month Estimated Factory Estimated Selling and Estimated Sales overhead Administrative Expenses December 2010 January 2011 February 2011 March 2011 April 2011 $640,000 650,000 670,000 680,000 The company has found that approximately 40 percent of sales are collected during the month the sale is made and the remaining 60 percent are collected during the month following the sale. Material purchases are 30 percent of next months estimated sales, and payments lag these purchases by one month. Labor costs are 35 percent of next months sales and are paid during the month incurred. Factory overhead and selling and administrative expenses are paid during the month incurred. In addition, a payment for new equipment of $1. 5 million is due in February. Also, a tax payment of $1. 6 million and a dividend payment of $650,000 are due in March. The companys projected cash balance at the beginning of January is $1. 5 million. Furthermore, Elmsford desires to maintain a $750,000 cash balance at he end of each month. Elmsford Manufacturing Company Cash Budget First Three months of 2011 December January February March April sales Projected cash balance, beginning of month 1 . 500. Oho 750,000 640,000 Selling and administrative expenses Purchase martial Labor 644,000 taxes Dividends on common stock Purchase of new equipment Total disbursements Rejected cash balance, end of month 3. Baldwin Products Company anticipates reaching a sales level of $6 million in one year. The company expects earnings after taxes during the next year to equal $400,000. During the past several years, the company has been paying $50,000 in dividends to its stockholders. The company expects to continue this policy for at least 2010 follow. Baldwin Products Company Balance Sheet as of December 31, 2010 Cash $ 200,000 Accounts receivable 400,000 Fixed assets, net 500,000 assets $ 600,000 Notes payable Psychotherapeutic 500,000 200,000 1 Total Total liabilities and equity Income Statement for the Year Ending December 31 , 2010 Sales Expenses, including interest and taxes Earnings after taxes $ 300,000 Using the percentage of sales method, calculate the additional financing Baldwin Products will need over the next year at the $6 million sales level. Show the pro formal balance sheet for the company as of December 31 , 2011, assuming that a sales level of $6 million is reached. Assume that the additional financing needed is obtained in the form of additional notes payable. Answer: Additional financing needed=(A/AAAS-Cuscus)-(EAT-D) $500,000 Pro Formal Balance Sheet of DCE. 31, 2011 liabilities $300,000 accounts payable $900,000 Accounts receivable 600,000 Fixed assets, net notes payable 1 long-term debt stockholders equity Total assets Total liabilities and $3,450,000 Stockholders equity

A Study Of Carnivorous Plants Essay Research

A Study Of Carnivorous Plants Essay, Research Paper A Study of Carnivorous Plants What precisely are carnivorous workss? They have made visual aspects in infinite films, books, and scientific discipline carnivals, but what defines a carnivorous works is that an indispensable portion of its diet is meat or insects. This includes Venus flytraps ( Dionaea muscipula ) , Pitcher Plants ( Sarrecenia, Nepenthes, and Darlingtonia ) , and Sundews ( Drosera ) . Why must these workss # 8220 ; eat # 8221 ; meat? As workss and animate beings evolve, they change to boom in their environments more efficaciously. These workss evolved in countries with highly hapless, acidic dirt. To do up for this deficiency of foods, these workss developed ways to pin down insects which would supply the foods required ( Meyers, Rice B.A. , www.sarrecenia.com/faq.html, 1998, Carnivorous Plant FAQ v6.0, Oct. 19, 1998 ) . The best known of these workss is the Venus flytrap, which uses a instead ghastly method of entraping its nutrient ; it has little # 8220 ; mouths # 8221 ; , which are really foliages adapted to work as traps, that near over the insect and so fade out it over a period of a few yearss. This is peculiarly absorbing as one can really see the oral cavities near over the insect. But how does the oral cavity near? Plants lack musculus ; it must utilize a somewhat more circuitous manner of capturing its nutrient. The Venus flytrap uses H2O motion to its advantage ; when something springs the trap, endocrines are rapidly released by the detector cells which cause H2O to travel out of the joint ; this makes the leaf prostration over the insect, pin downing it for digestion ( Meyers, Rice B.A. , www.sarrecenia.com/faq.html, 1998, Carnivorous Plant FAQ v6.0, Oct. 19, 1998 ) . The Sundew besides moves, although it uses a different technique ; when an insect is captured, the endocrines that are triggered slow the growing of cells on one side of the foliage, while rushing up the growing of those on the other. This causes the foliage to curve up around the insect. A Sundew traps the insects on gluey spinal columns, so it can take its clip in digestion ( Meyers, Rice B.A. , www.sarrecenia.com/faq.html, 1998, Carnivorous Plant FAQ v6.0, Oct. 19, 1998 ) . The hurler workss use a tubular root filled with a weak digestive enzyme to capture its quarry. When the insect falls into the # 8220 ; pitcher # 8221 ; , it becomes trapped in the enzyme and is digested. The hurler works besides has a foliage that shields the enzyme from rain, which would thin the solution. ( FEIS Biological Archive, www.fs.fed.us/database/feis, Oct. 19, 1998 ) So, what impact do these workss have on the human race? Well, aside from their economical value to babys rooms and hobbyists, they are of import index species. In a scientific diary by Mary-Jo Godt, she observed that in countries of Florida, endangered species of Sarrecenia were deceasing out due to over-development ; these workss will demo when we are forcing the bounds on our ecological systems before we cause any serious, lasting harm. ( Godt, Mary-Jo ( 1998 ) . The American diary of Botany, Allozyme diverseness in the endangered Pitcher Plant Sarracenia, New York: Hamwick ) Besides being index species, these workss besides play an of import function in many marsh ecosystems. Drosera are used for eatage by elk in the Kenai peninsula, are of import to the continued being of the fens in which migratory water bird, among other animals, unrecorded and mate, organize a primary home ground for an endangered species of rattler in Massachusetts, the eastern massassauga rattlesnake, and are of import beginnings of nutrient for emmets, which will opportunistically feed on the insects trapped on its foliages ( www.cs.waikato.ac.nz/~trigg/ , Oct. 19, 1998 ) . They can besides be used to renew bogs, swamps, and wetlands that have been destroyed or damaged by industrial usage or peat excavation due to the fact that they are much more resilient than other carnivorous workss ; one illustration of this is an Ontario bog that had been stripped two metres in peat excavation. It is presumed that they help rhythm foods back into the damaged, alimentary deficient dirt by change overing insects straight into utile substances. They can besides be put to this usage in countries damaged by firing or route building. The foliages of Drosera can be used in the production of cheese as they have the natural ability to clabber milk ; this technique is put to utilize in Sweden even today. The fresh foliages contain an antibiotic that has proven effectual in the combat of several bacteriums ( i.e. , Streptococcus, Staphylococcus, Pneumococcus ) and has been used to handle respiratory diseases and warts ( FEIS Biological Archive, www.fs.fed.us/database/feis, Oc t. 19, 1998 ) . Unfortunately, Drosera rotundifolia, the round-leafed Sundew ( the most utile of the species ) is endangered due to drainage, which destroys insects that it will feed upon while they are still in the larval phase. They are besides threatened by fertilisers and weedkillers, which stunt the plant’s growing, and by the devastation of wetlands to increase belongings values. However, this works has proven rather immune to heavy graze. This works is found all around the temperate parts of the Earth, so entire obliteration is non an immediate menace if saving attempts are taken. It is found in Wisconsin ( FEIS Biological Archive, www.fs.fed.us/database/feis, Oct. 19, 1998 ) . The following works that influences the universe we live in is the Pitcher Plant, or any Sarrecenia, Nepenthes, or Darlingtonia. Darlingtonia californica, or the California Pitcher Plant, emits a putrid odor when damaged or cut, and is hence an unwanted beginning of nutrient. It is, nevertheless threatened by aggregators, who will poach this works from the natural state and so sell it as a wonder. It is an priceless index species of the ecosystems in Oregon and California. It can turn up to 39 inches tall, which makes it an unbelievable spectacle, although most workss will merely turn to be 8 to 24 inches tall. ( www.waikato.ac.nz/~trigg/ , Oct. 19,1998 ) This peculiar works produces its ain H2O, screening outside H2O with a # 8220 ; goon # 8221 ; . Many of the insects that visit the works will imbibe its nectar and flight uneaten, which creates a good relationship between the works and the insects, an built-in portion of the map of an ecosystem. The insects that do acquire trapped are decomposed by bacteriums, as this peculiar species produces no enzymes for digestion. Some insects will really populate insi de the hurler, feeding off of the victims that fall in or come excessively near. This works is considered an index of hapless, serpentine-rich dirt. Sarrecenia Minor, or the Hooded Pitcher Plant, is found in the South-East corner of the United States and ranges through Georgia and Florida. It has a helmet-shaped goon to maintain H2O out. Its chief manner of extension is through seed ; nevertheless, it will renew if atomization of the rootstocks should happen. Bare land is a necessity for the development of seeds. This species is threatened by aggregators every bit good, and local extinction can happen. These workss besides have a symbiotic relationship with many insects, supplying the insects with nectar and eating the occasional careless feeder. ( www.flytrap.demon.cc.uk/plant.html, Oct. 19, 1998 ) Yet another hurler works, the Sarrecenia purpurea is somewhat more widespread than its relations. It is found in 36 provinces including this one. Its goon is positioned vertically, leting rainwater to fall in. Its colour can be anything from xanthous to purple. It is a typical Pitcher Plant, able to propagate through rhizome atomization, but utilizing seed as the chief method. Bees are the chief bearers of the pollen. They thrive in hapless dirt missing minerals such as Molybdenum, and are a good index of where non to turn maize, oranges, or anything else that can non populate in driveway crushed rock. They portion the same symbiotic relationship with insects that the other species enjoy with one noteworthy add-on ; a little, non-biting species of mosquito ballads eggs which grow into larvae entirely in the liquid contained in the hurler of this works. Its diet contains a few interesting add-ons as good, including but non limited to snails, crickets, and grasshoppers. These workss he lp forestall cat tail overpopulation ; in countries where this species of hurler workss was damaged by salt overflow from the route, cat dress suits infested and choked the wetlands. They are desirable houseplants, every bit good. Several species of moth larvae eat entirely from this works, depending on it for their endurance ( FEIS Biological Archive, www.fs.fed.us/database/feis, Oct. 19, 1998 ) . The concluding carnivorous works is the Dionaea muscipalia, or, as it is normally known, the Venus Flytrap ( www.flytrap.demon.cc.uk/plant.html ) . This works is used as a family works non merely for its expressions, but besides for its gruesomely effectual manner of diminishing the fly population in one # 8217 ; s place. This works, contrary to rumours, does non eat worlds ; in fact, the largest being reported eaten by these animals are toads and mice, and these are normally deathlike ailment or wounded at the clip of consumption. This works lives in North and South Carolina. It is non comestible, but plays a function in the environment, as all workss and animate beings do ( Watson, L. , and Dallwitz, M.J. ( 1992 ) . The Families of Blooming Plants: Descriptions, Illustrations, Identification, and Information Retrieval. New York: Del Ray ) . So, in decision, carnivorous workss are built-in to their ecosystems, and these ecosystems in bend are necessary for the wellness of the planet and world. Without carnivorous workss, these systems could non properly map and life would non be as it is today.

Marketing Plan for a Fair Trade Company Essay Example | Topics and Well Written Essays - 2250 words

Marketing Plan for a Fair Trade Company - Essay Example This essay stresses that business firms in the modern world face cut throat competition among themselves. It is almost impossible for a firm to achieve success in business in the modern world without an effective marketing plan. A business firm can only enjoy a broad customer base if it sets innovative and planned marketing strategies. A fair trading company is a company that involves in 100% just business transactions. This essay will enumerate an efficient marketing plan for a hypothetical fair trading firm in the confectionary industry. This paper makes a conclusion that since chocolates are mainly liked by children, while beginning its business Chocolies must adopt the program of free sampling in different schools in U.K. The enrolment rate for primary and secondary education in U.K. is very high. Thus, the program of free sampling would be expensive for Chocolies at the initial stage, but would surely help it to introduce its chocolates among almost 90% of children in U.K., who are potential buyers of chocolates (KPMG, 2012). The fair trading business firm may also sponsor many junior sports events. Sports events are not only watched by many viewers but also covered by social media. Sponsoring on such events would help the company enjoy a broad customer base for its chocolates. This report will concentrate on introducing a marketing plan for a hypothetical Fait Trading Company in the market of United Kingdom (U.K.). Situation Analysis The essay will consider the SWOT and PESTLE analysis for Chocolies (fair trading company). SWOT Strengths The biggest strength of the company is the growing consumers demand in U.K. confectionary industry. Right from its inception, the company would experience a broad customer base already parked in the U.K. confectionary industry. The chocolate confectionary business was worth approximately â‚ ¬ 5.41 billion in 2011, rising by almost 2.7% since 2007 (Sweet Retailing, 2012). Moreover, fair trading principles would surely benefit the brand popularity and prestige of the company. Weaknesses The fair trading company would have to accumulate lot of finances to succeed in its business and compete with the other potential rivals in the industry. The confectionary industry has other famous Fair Trading chocolate firms like the Devine Chocolate operating successfully in the U.K. market. Due to the rise in Diet conscious consumers, the aggregate demand for chocolates has fallen in market in the recent years. Moreover, the company would follow fair trading principles, as it would provide social welfare benefits and introduce fair trade prices for its chocolates; these policies would increase the cost of its chocolates. Cocoa beans are required to make chocolates; its total cultivable land availability is low. Disturbances in weather can often create problem for the company, as bargaining power of the suppliers would increase with such problems. The consumers may also feel that the company following fair trading prin

Commercial Essay Example | Topics and Well Written Essays - 1750 words

Commercial - Essay Example According to Sale of Goods Act 1979, under Section 18, if the contract is unconditional the property in the goods passes to the buyer when the contract is made immaterial of the time of payment or delivery. Kevin has given his assent for unconditional appropriation of the aquarium to the contract. As part of the deal, Jackie agreed to dismantle the aquarium, package it for transit and arrange for it to be sent to Kevin’s premises. Under Section 32 (1) of the Act, if the seller is required to send the goods, delivery of goods to a career whether named by the buyer or not for transmission to the buyer is deemed to be delivery in performance of the contract, unless there is evidence to the contrary. However this is subject to Section 32 (2) which stipulates unless otherwise authorized by the buyer, the seller must make such contract with the carrier on behalf of the buyer as may be reasonable, having regard to the nature of the goods and the other circumstances of the case. It is not clearly stated whether the aquarium has been insured. If the consignment has been insured Kevin can claim compensation from the insurance company. If Jackie has failed to insure the aquarium as a prudent buyer would have done, then the buyer may decline to treat the delivery to carrier as a delivery to him, or hold Jackie responsible in damages under the normal circumstances. However, the statement â€Å"As part of the deal, Jackie agreed to dismantle the aquarium, package it for transit and arrange for it to be sent to Kevin’s premises by the end of the week† indicates that Jackie has complied with the instructions of Kevin and done as he has been authorised. Advice: Jackie has made delivery according to the contractual terms. He cannot he held responsible in damages or loss. 2. Sale of canary feed to Leah Facts of the case: On Thursday morning Leah placed an order for 75 bags of canary feed for despatch on Monday. The order was accepted and the payment to be mad e within 10 days of despatch. On Thursday evening, Jackie discovered that some of her stock records were incorrect and that there were in fact just 25 bags of canary feed. Jackie has now contacted Leah to cancel the contract. Analysis: The contract was based on valid offer, acceptance and consideration. The agreement was legally binding as there were intentions on the part of Jackie and Leah to create legal relations. The offer cannot be considered ‘invitation to treat’. Therefore, Jackie has the duty to deliver canary feed. Otherwise, she is liable for action in damages for non delivery under section 51.

ClockWork Orange :: essays research papers

â€Å" Listening to the J.S. Bach, I began to pony away to the brown gorgeousness of the starry German master, that I would like to have tolchocked them both harder and ripped them to ribbons on their own floor. (34) â€Å" Young Alex, naà ¯ve, unloving, and uncaring to the world he lived in. The screaming decade of the 70’s is the setting of when the story takes place. A group of young teenage boys out and about looking for a good time but by what definition is a good time? If some people see a good time as hanging out at the movies and talking on the phone, then their imagination is far off from what Alex and his droogs are plotting. Walking around in a small clique of 4 wearing and dressing in their own fashion and style. Alex is the leader of his small army and friends. He first introduces his strange behavior by walking the streets in search for some action and by means of action meaning fights, drinking, and sometimes in search of young girls to ravage. Alex’s venture is to change his life around without realizing what he once was to a new beginning or becoming an adult. The beginning of his teenage life was being a young violent seeker and having a certain love for immoral acts against people or any living subject that he could find a way to hurt. Like young teenagers or youths there is a stage that they go through where they believe they are infinite and nothing can harm them or create a recognizable danger. There is a journey to becoming an adult and it may not be as violent or as sad a journey as young Alexs’ but there is that road that teenagers travel down where they may learn their mistake and right they wrongs. Alex may not realize what his quest is in the beginning but it becomes clear once he has undergone the worst of his punishment that in return to fit the crimes he had committed. Alex begins his journey of departure when he challenges another group of boys to a duel, which resulted in near death to one of the members of the opposing gang. Alex and his droogs get away clean without remorse of fear from authority. They go out once again on their spree of violence in search of new ways to receive entertainment that meets their definition.

Two Countries Possess Two Different Educational Sytems

Is Another Country’s Educational System Better? Doubtlessly, different countries may have different educational systems but who knows which of them is better. I am an international student who came from Malaysia, a country which is located in Southeast Asia then came to the United States, a country which is far apart from my home country, to pursue a higher education. Many of my friends often ask me whether Malaysia or the United States is better but I could not answer them with certainty because I think each country is inimitable.Although the duration that I have been to the states is not long, I discovered that the education systems are distinct between my home country and the United States. Thus, each country has its own peculiarity as there are certain dissimilarities in the educational system in terms of rules and grading systems that exist between two nations. First of all, the contrast of regulations in educational system is one of the factors that lead the country into the current position in the world today. Undeniable, most of the schools in Asia, such as Malaysia, have tougher rules than in the United States.For example, school uniform and restrictions on hairs are mandatory for pupils during their student career. This motivation is because the government thinks that pupils will look more organized and professional as in the appearance. In the contrary, students in the United State are much more unrestrained as they are permitted to wear any type of clothing that they enjoy wearing. Both of the guidelines in each country are correct but the one which is using in my home country will affect the cogitation of the students because of the restriction on selection that they were accustomed to.Not only that, pupils have no rights and is not allowed to converse while the lecturer is instructing because it is considered as an interruption if you intent to speak to anyone. While in the United State, students always inquire the instructor regarding to t he hesitation they have in mind immediately, unlike the students in my country. They are encouraged to exchange their own opinions with teachers. In short, the rules and regulations in both countries are different, but it is not up to us to make a judgment if one nation is superior over another because they are unique in their own way.Moreover, apart from school’s ordinances, these two places use different approaches in the assessment system. Unquestionably, most of the Asia countries focus on the examination more than the students’ participation in the class. For example, students can still receive an outstanding grade even if they do not submit their homework according to the schedule that the instructor, as long as they study for the examination. As a matter of fact, this system is not equitable for those pupils that participate in the class as they only achieve the equal result with the students that do not engage in the class.Furthermore, in one essay, it was stat ed that teachers nowadays focus on teaching the materials that were based on the test which can help students to achieve better scores, but would cause a decreasing level of knowledge for this generation’s students. On the other hand, the scoring system in America is a reverse version of my home country. It is unthinkable for students here to attain an â€Å"A† even when they score wonderful marks for all of their tests because the system here concentrate more on the participation of students, but not just the scores.Unlike Malaysia, lecturers in America help pupils to obtain and absorb knowledge which can benefit themselves in the rest of their lives. Hence, these two regions possess distinct grading systems, but is the reason why they are incomparable. In conclusion, the education system that each country is having now makes them unconventional; we could not decide whether it is wrong or right. Irrefutably, without doubt, some people would think that the system in Am erica is better because of its current status in the world today but nobody can determine it.On the opposite side, the system in my home country, which is Malaysia, is more rigorous than where I am studying now. However, I could not tell which of them is better because both of them possess its own weaknesses and strengths. Even though we do not like some of the systems in education, we should adapt and acquire knowledge in the way it is formulated as. Every nation has a different educational system, but nobody can decide which of them is better.

Informative Speech On Family - 1523 Words

Intro: â€Å"Family is the key to happiness.† It is where life begins and love never ends. However, a family is not a family without complications. Your family is like the roots that sprout deep within you that contain your feelings, heart, and soul. Event 1: Everything started when I was 14 months old. My parents were going through a brutal divorce. While my mom was watching me, I kicked her and she bent my leg backwards and accidently broke it. Since then she has left and had three more kids, that makes 6 of us. Dustin, Katelynn, me, Taytum, Isabella, and Hudson still remain motherless, some more than others. She does see the last 3 of us more than my sister and I but that just due to our living conditions. My grandmother told me for the†¦show more content†¦Not many people ever cared for me and since I was raised by a man, I have mostly guy friends. Guys get me, and girls just don’t its just how I am. Being raised by a man make me into a tomboy when I was little. I had no fashion and dress and acted like a dude. All throughout my life, I have been judged and bullied for who I am and who I hang out with, but I see so much more in people than their popularity and money, I see their heart, their souls, and their determination to be successful and goodness. Everyone has always told me, â€Å"You see the good in the people over the bad, you do things through your heart and not your brain, you just can’t see the bad in people.† Which makes me a highly emotional person if you think about it. Event 3: Everyone here in Tennessee always thinks I only have one sibling and one parent; However, that is not completely true. Truth is I have five siblings, so that makes six of us! Four live in Texas with their grandparents or aunts because my mom never could keep custody of her children I guess. Katelynn, lives in Tennessee in Downtown Chattanooga, she recently moved out and is currently 19. She has always been the one there for me even though she can be a complete brat. Taydum is around age 11 and Isabella is around 7 now, they live with their grandparents in Texas and last time I saw them was 5 years ago. Hudson is about 2 years old lives with my great aunt and I have never met him. Which effects me someShow MoreRelatedEssay about Everyone Deserves a Second Chance980 Words   |  4 Pagesrecently assigned to deliver an Informative speech, which is a major portion of our grade. My speech received a fairly good grade; however, there are some aspects of my speech that can be imp roved. These aspects of my speech that is in dire need of improvement will not be enhanced overnight; this will require a tedious process. I have indicated two weaknesses and a strength in my Informative speech. 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