Global Warming Term Paper Example | Topics and Well Written Essays - 750 words

Global Warming - Term Paper Example United States has not properly addressed the problem of global warming (Besel 162). Therefore, the subject of subject of global warming is live and undisputed scientific fact that the nation should address quickly. Many scientific activities are responsible for the global warming that people experience in United States and the globe at large. United States is becoming dangerous warmer because of emission of greenhouse gases. These gases include methane, nitrous oxide, and carbon dioxide. The gases have adverse effects on the environment because they cause pollution. This artificial problem contributes largely to global warming. This is an assertion that the scientific activities drive the climate change and global warming. Scientists have disputed the claims of their responsibility in global warming in various ways. To start with, the scientists argue that carbon dioxide does come from their activities. To them, burning fossils generates a lot of carbon dioxide in the atmosphere. Thi s is an attempt to assert that they do not take any activity in the problem of global warming. They claim that that they have put proper mechanisms to eradicate the emission of carbon dioxide. Second, the scientist stresses that carbon dioxide has been increasing in the atmosphere before the industrial developments. They scientists insist that other types of natural energies such as solar play a big role in global warming. The scientists argue points out those natural sources such as eruption of volcanoes evolve a lot of carbon dioxide in the atmosphere (Griffin 112). The scientists blame their critics for distorting scientific information to assert their points. Third, the unchallenged scientific fact emanate from the measurement that scientists take on the amount of carbon dioxide in the atmosphere. These measurements indicate that burning of forests and fossils contributes to generation of harmful gases to the atmosphere. This is an attempt to deny their responsibility in their c ontribution to the global warming and climate change. They argue that natural fluctuations attribute to the sudden increase in temperatures (Maslin 27). It is evident that the undisputed scientific facts have played a big role in global warming. The facts are fallacious. To start with, there was no global warming before scientific revolution. This era of scientific expansion in knowledge and research led to the growth of industries. A natural mechanism ensured a right balance of carbon dioxide that natural processes emitted (Griffin 112). The issue of global warming came into been after the mushrooming of industries. It is therefore a lie for the scientists to claim that they do have a role in the global warming menace. The scientists’ assertion that the current global warming is because of natural fluctuations in the environment is overtly misleading. This is unchallenged scientific facts. The earth has experienced all these climatic swings but there has never been an alarmi ng effect on temperature. It therefore means that scientific processes are responsible for the increase in temperatures in the atmosphere. It is a conspiracy of scientists not to give information of their contribution to the global warming (Besel 163). This is despite the fact that the scientists have the right equipment to provide a qualitative explanation of the issue of global

Business Analysis Research Paper Example | Topics and Well Written Essays - 500 words - 4

Business Analysis - Research Paper Example During their stay at the hotel they visit Bourbon Steak. Lots of flying premium category business people also chose this restaurant for their foods and beverages. The classy nature of the restaurant is significantly suitable with its target market. Signature coking style of the restaurant is also perfectly matched with the segment of target customers. The restaurant has bar facility (The Westin St. Francis, 2014). The facility of the bar has helped Bourbon Steak to attract the customer when they are in drinking mood. Prices of the menus in the restaurant are on the higher side it shows that target customers of the restaurants are generally not price sensitive in nature. Characteristics of the targeted customers are trendy, corporate and professional lifestyle oriented. Being premium business class people target customers are formal in nature. Here in this restaurant, target market is the premium business class people. Their expectations are to get state of the art facilities from the restaurant. Being a supreme business destination both global and local business people are the target markets of Bourbon Steak. Several business people from San Francisco and its surrounding areas are generally being targeted. Online booking system in the restaurant can target business people around the world. Target market of the restaurant is significantly structured in nature. They believe in structured frame work of the restaurant which is there in Bourbon Steak. Premium business class customers of the restaurant always search for the perfection in dining facilities which is suitable with the services available in the restaurant. Target customers of the restaurant belong to the business fraternity and manage lots of social relationship with the other business people. Positive campaigning through word of mouth about the restaurant by the target market is also a significant positive aspect which increases the customer base of the restaurant. The business executives often conduct

The Disagreement on Human nature among the Greatest Philosophers Article

The Disagreement on Human nature among the Greatest Philosophers - Article Example Plato gave his Allegory of the Cave explaining this habitual nature (Soccio 141). A man lives all his life in a cave, he considers his environment as the only reality as if nothing exists outside of it. On exposing him to the sunlight, this person thinks he is dreaming, that the fresh air, green grass, and the singing birds are hallucinations. The habitual nature of human is Plato’s version. Aristotle and Kant, on the other hand, focused more on how humans should behave; the maxim behind every action. Aristotle gave two levels of human behavior the one where he only acts like a man and the other where he acts as if there is a divine spirit within him, thus achieving a life higher than mere human nature (Aristotle 191). This is very different from Plato’s narrative because Kant implies that man by nature is evil or corrupt therefore he has to conform to the moral law in order to live a better life. He is not simply a product of its environment, he is inherently corrupt. It is hard to pick one theory and reject the other. It will also be negating the introduction that there is no absolute truth or knowledge. In Kant’s theory, there is space for spirituality. There must be divine authority overseeing man’s activities. Plato, on the other hand, is more supportive of nurture as opposed to nature. Kant considers human nature as a composition of feelings, one relation and cognition, and these aspects are governed by a priory prescribed by a â€Å"higher cognitive power† (Frierson 13) Descartes is also in agreement with Kant that there is a divine authority. And hence man has a defined nature. Renà © Descartes's held anti-elitist and egalitarian views on human nature (Lopston 24). It also implies that considering this premise one has to accept that humans have been created as part of a grand design.

High School and School Teachers Essay Example for Free

High School and School Teachers Essay Abstract The report underscores the importance of the skills that are most essential and associated with career and college readiness, [Paul Weeks] says. Since many secondary school teachers arent familiar with the skills that have been identified as the most essential to succeed in college, high school educators cover a breadth of skills. Postsecondary instructors would rather see more depth, not a broad range that are only an inch deep, asserts Weeks. For example, two students can pass algebra but have vastly different experiences and their knowledge can vary greatly. Colleges review class titles but rarely evaluate the essential skills mastered in the class. Now we know what skills lead to college and career readiness, suggests Weeks. And the more high school teachers are aware of those skills and can teach them, the better their graduates will perform in postsecondary education. Boone County schools also are collaborating with Northern Kentucky University to develop basic math programs. We want to make sure that every student is at that level of mastery. It drives everything we do, [Karen Cheser] says. To prepare students to be college ready, it requires conversations, transparency, and a willingness to put out data. It takes community-will and providing resources, she remarks. Publication Title The Hispanic Outlook in Higher Education Publisher The Hispanic Outlook in Higher Education Date 08/2013 Study Explores Why many High School Graduates Are not Ready for College by Gary M Stern Content Type Journal Article Abstract The report underscores the importance of the skills that are most essential and associated with career and college readiness, [Paul Weeks] says. Since many secondary school teachers arent familiar with the skills that have been identified as the most essential to succeed in college, high school educators cover a breadth of skills. Postsecondary instructors would rather see more depth, not a broad range that are only an inch deep, asserts Weeks. For example, two students can pass algebra but have vastly different experiences and their knowledge can vary greatly. Colleges review class titles but rarely evaluate the essential skills mastered in the class. Now we know what skills lead to college and career readiness, suggests Weeks. And the more high school teachers are aware of those skills and can teach them, the better their graduates will perform in postsecondary education. Boone County schools also are collaborating with Northern Kentucky University to develop basic math programs. We want to make sure that every student is at that level of mastery. It drives everything we do, [Karen Cheser] says. To prepare students to be college ready, it requires conversations, transparency, and a willingness to put out data. It takes community-will and providing resources, she remarks. Publication Title. The Hispanic Outlook in Higher Education Publisher The Hispanic Outlook in Higher Education Date 08/2013 Study Explores Why many High School Graduates Are not Ready for College by Gary M Stern Content Type Journal Article Abstract The report underscores the importance of the skills that are most essential and associated with career and college readiness, [Paul Weeks] says. Since many secondary school teachers arent familiar with the skills that have been identified as the most essential to succeed in college, high school educators cover a breadth of skills. Postsecondary instructors would rather see more depth, not a broad range that are only an inch deep, asserts Weeks. For example, two students can pass algebra but have vastly different experiences and their knowledge can vary greatly. Colleges review class titles but rarely evaluate the essential skills mastered in the class. Now we know what skills lead to college and career readiness, suggests Weeks. And the more high school teachers are aware of those skills and can teach them, the better their graduates will perform in postsecondary education. Boone County schools also are collaborating with Northern Kentucky University to develop basic math programs. We want to make sure that every student is at that level of mastery. It drives everything we do, [Karen Cheser] says. To prepare students to be college ready, it requires conversations, transparency, and a willingness to put out data. It takes community-will and providing resources, she remarks. Publication Title The Hispanic Outlook in Higher Education Publisher The Hispanic Outlook in Higher Education Date 08/2013.

Geriatric Care Available in New Zealand

Geriatric Care Available in New Zealand Introduction Ageing population has out growth its number for years in many countries such as New Zealand that has a number of ageing population. Most ageing population are physically fit and have a healthy life style. But some of their numbers suffers from the most common geriatric problems such as dementia and Alzheimer which cannot be prevented due to their age, lifestyle factors they had when they were young and so as genetic factors. Thus, requires geriatric services in different delivery setting that will be able to help and support them to go on with their life as normal as possible. This geriatric services includes evaluation, treatments, recovery, support groups and includes support groups that are well knowledge in handling geriatrics needs. Abstract This report will identify and describe the different geriatric services that assisting the aged population here in New Zealand. That employees and people of our Rest Home will be well informed accurately of the other services that can also be offered to the clients and be able to know the proper care that aged people needs to be holistically cared of. The present discussion will embrace the reality, motivate and to promote quality geriatric health care services in our Rest Home with the services that is already available in the government services. There are different services that the New Zealand Government offers to the aged population to improve and protect their wellbeing. It is well stated by the Minister for Senior Citizen Hon Jo Goodhew (2013) that, â€Å"Our older population is becoming increasingly diverse, offering valuable knowledge, skills and experience. My vision for the future is a place where everyone lives life to the full. This is what we as New Zealanders want for our parents and grandparents, as well as ourselves and our children in years to come. People who lead full and successful lives in their younger years will take this success into their older years.† The government takes steps to focus the needs and improving the services that will ensure and protect the ageing population welfare and well-being. Health Disability Advocacy NgÄ  Kaitautoko This service supports people in making sure that their human rights are being valued. If in case of health and disability service complaints advocates takes side of complainants. This service is offered for people for free and advocates are willing to support in assistance to resolve complaints. Health and Disability Advocacy service is helpful for elderly and their family to ensure that they are well knowledge of what are their rights as consumers specially those who are living in a home care. In case like a member of a family felt that his or her love one is being neglected in a home care due to her illness such as dementia that we all know that is common to the elderly. The member can seek help and advice to the advocates to voice out their concerns in regards with the treatment and care. Advocates will be able to make arrangements for the both parties to resolve the complaint. Updated information can be access in Health Disability website (www.advocacy.hdc.org.nz) Age Concern He Manaakitanga KaumÄ tua Age concern is a non-profit organisation that offers useful help in the ageing population of New Zealand. They make sure that the whole walfare of every eldery is being respected and honored. Aged population over 65 years old can benefit in the services that the organisation offers they have a elder abuse and neglect prevention this service is available in majority cities in the entire country. The organisation can help elders that maybe physically, mentally, emotionally and monetary abuse by their family or other people due to their age or current state of health. More information can be access in Age Concern official site (www.ageconcern.org.nz) Alzheimers New Zealand A charitable institution that caters its service particularly for elderly with dementia and alzheimers. This institution helps provide support to people especially family with elderly that might be suffering or suffering from the illness. They give well rounded information regarding the early assessment and diagnosis of dementia, offer support to families to cope in caring with their love one who is diagnose with the illness and they organize programmes for the people who are diagnose with dementia and for the awareness of other people about the said illness. More up to date information and ongoing support can be seen in Alzheimers New Zealand (www.alzheimers.org.nz) HealthEd HealthEd, it is an online service that provides information to people regarding public health. They have array of up to date information that will boost people knowledge in taking care maintaining and improving of their present health condition. The website is designed to be easily use by everyone even the elderly they first have to register in order to save the article that they want to request and eventually use it as a future reference. Once the sign up is done the person may request or search from the resources the provider have. The articles maybe available in different formats like pampelts, books that can be borrow by individual who wants to learn more regarding on improvement of their health and their family. More detailed information can be access in HealthEd (www.healthed.govt.nz) Super Gold Super Gold card is a free of charge card and so as a privilege card for the eligible senior’s age 65 years and over and veterans in New Zealand. With this card elders can have general discounts in different business establishments. They can even have free ride on the government funded means of transportation like the buses and trains during the off-peak hours. This card also gives special discount on latest special deals that runs regularly which can be updated thru the website. Elders benefit a lot from this service for it helps them to lessen the amount of their daily expenses. Specific information is provided in the website of Super Gold (www.supergold.govt.nz) Geriatrics Service Provision Hospitals Hospitalsare one offew institution that provides service to aging populations that diagnose with illness that needs a completepatienttreatment and to be look after by specialised staff and equip with equipment that can be used to fully assess a patient. All level of care in related to assessments, interventions and managements care is available in a hospital setting. Hospital is composed of interdisciplinary team member that hand in hand helps patient to improve patient care and outcomes. Clinical set up provides elderlies the available, standardized and up to date treatments that they need to ensure quality of care. It have geriatric co management that have access to different specialist that will be able to properly assess the full detection of illness to decrease mobility and mortality rates. For dementia patient they are assessed more in this institution for it have all the equipment’s and specialist needed for them to be fully diagnoses with the illness. General Practitioner General practitionerprovides the first line of medicalcarein a community they assess, diagnose, treat acute non-life-threatening patient and referral to specialize doctor if necessary. But once patient requires more medical attention that is the time they are send to the hospital for further examination and treatment. Age related alteration such as dementia need to be fully assess in order for medical allied to set the appropriate interventions needed. Residential Care Residential care services has a different scope of related services for elderlies such as palliative care, rehabilitative services and other geriatric programmes. Residential care are composed of well trained, competence people who will provide supportive and full assistance in everyday aspect of care to the elders’. This people are full responsible in making sure that they provide holistic care to the elderlies specially those who are dependent to the care of others. There are different residential care that specialized in care for different geriatric problems such as dementia care, psychological challenged patients for they can surely provide proper care and attention to the client. Physiotherapists Age associated changes such a s loss of muscles mass and strengths, decrease of muscles force and other physiological changes have a negative impact in elders daily living. For a stroke patient after full assessment proper treatment most elders need to under series of rehabilitation to be able to cope with their daily life routine and to recover and increase their independence if possible. Interventions for functionality, mobility, gross and fine motor skills is being develop slowly in every session to increase, promote and to enhance elderly functionality for their daily activities to prevent falls and injury. Memory Services It is age related that neurological changes such as memory function and cognition of the aged population is being affect through time. Some elders cognitive process declines where some still able to sustain information and still have significant cognitive performance. For those who are diagnose with Dementia or Alzheimers’ disease can undergo treatments and lifestyle modification to be able to improve their cognitive function if not be able to be assess with their daily functional status to ensure their safety specially they are predisposed to accident such as fall and injuries. Dieticians Elders’ nutrition should be given one of the highest priority to promote and maintain good health. Aged people should have a proper balance of all their daily intake, dietician are experts to help to determine nutritional needs and health of an individual. Individual specially the elderly’s who are diagnose or predispose with diabetes should see a dietician to have their assessment, management and modification of their daily intake. As part of the Geriatric Health Care Specialist I have prepared a simple outline that can be use to help individual such as family members, staffs to understand and to take part in taking care of our elders and understanding the stigma geriatrics are facing specially dementia and Alzheimer patients. Our elders needs us specially the frail, known disability and those who have diminished their quality of life. Geriatric problems are not just centered to delirium, malnutirion, falls, incontinence that should be assessed and management. We should be able to recognize and address the every needs of the older people to be able to improve our care and their quality of life. To help reverse the stigma that elderlies facing due to their age and conditions mostly those who are diagnose with dementia. We will deliver quality care and collective interdisciplinary effort to protect our elders with some of the current stigma they are facing. Dementia patients faces social isolation from individual and their families Dementia patient may have cognitive decline unlike any other geriatric associate illness they still have emotion and they still need to feel the sense of belongingness and acceptance of their family and the society. This isolation stigma can be lessen if there will be enough knowledge regarding the illness. A health educator will be able to help with managing health education regarding the changes and what to expect as the illness affects the patient. With proper care, awareness and understanding will be beneficial to the patient and so as physical and social activities can be offer to maintain their physical, social and cognitive function. Family and friends can have a flexible time of visitation if the patient is settled in a rest home and bonding with family members must be encourage. Elderlies will be encourage to participate in scheduled physical activities such as routine exercise, indoor and outdoor activities to promote socialization with other patients and people around them. People’s assumption of automatic loss of independence of dementia patients Some people who are not well informed regarding dementia assumes that individual after by this illness loss their sense of independence. It may be true in some ways but it is only for the people around the patient can truly understand their needs. Family and care providers could be educated regarding the value of independence for elderly with dementia and it is highly recommended to increase functional activity. With simple routine of letting them eat in their own with care giver less supervision can help them to improve their independence. Family members and care providers should be given free education regarding the safety needs of the elderly in regards will falls, injuries and other common complication due to their health condition and to assure the safety as they move independently as much as they can. Dementia patients unable to make decision regarding their own care Cognitive impairment may be present in dementia and they may not be able to actively participate in making decision with their care but they still need to be advise of their present situation, care plan and treatment that they will be undergoing. They may not be directly involve with the care management family should be there to give care and be there to know the situation of the patient. But dementia patient capacity to secure consent should be and could be practice in making, adjusting and changing health care programme though they may not seemly understand and remember the situation the fact they were involve with the process it will give them the sense of individuality. Dissatisfying interaction with the medical community Dementia has an essential research topic for years as this is well labelled aged illness people became hesitant in seeking evaluation. Medical personnel or physicians may sometimes become hesitant in discussing dementia for the patient and family may have initial thought of it is total useless for them to know those vital information because the said illness is non curable and progresses to worst case scenario in time. But having it well explain in an easy manner that can be clearly understand and physician can give an clear insights of what to expect and what treatment can be offer can provide an opportunity to improve the quality life of the patient. Having uncertainty of support services and treatments As some think that dementia have no cure and highly prevalent to elders they become uncertain in seeking medical attention in regards with the illness. For they may think that what is the sense of having it manage if they is no evidence of progress. Support care like rest homes must to be a friendly and safe place of elders with handrails, good and adequate light source, wide doorways, hallways and other setting to ensure safety. Personnel’s and care givers must will be highly trained to deliver a friendly and non-threating physically, emotionally, mentally environment to dementia patients. Advice that family members and friends are highly advise to bring in patients familiar personal things to promote familiarization. If patient or patient family cannot afford medication or treatment be able to recommend alternatives where they can ask for help or further assistance. Conclusion All in all, Elderlies many challenges to their health and daily function as it is not inevitable. Relevant interventions is available in many ways as the government also supports and sees the needs of the aged population. It is the people surrounds and care for them that is responsible to make use of it for their good. As this interventions and practices will still acknowledge, maximize the older person’s capabilities and potential as an individual to function with and without assistance. That sick and well elders must be treated well, individuality is respected and their dignity must be maintain at all times. Elders must be given an opportunity to remain independent and be able to function in the situation as possible they may experience distressing situation but their support system must be evidence at all times. Recommendation Given the above information’s in this report improving the health care for the elderly in facing their geriatrics concern is a hand in hand contribution starting from the patient, family, friends, elderly institution and the government. Consistent action with all the parties involve will address the identified and the unknown needs of the elderlies to be able to live their lives the best way possible. The measure of the overall effectiveness of services provided to the elderlies will show minimum supervision from their caregivers in performing their daily activities and they will be fully accepted by the society the way they should be. With the support and contribution of the government aged care system will be more sustainable and affordable for the each and every individual well and sick. Be able to promote good, positive attitude and awareness towards patients who were diagnose with dementia or any illness and their rights as individual must be respected at all time in any situation. References Age Concern. Retrieved from http://www.ageconcern.org.nz Alzheimers New Zealand. (2012). Retrieved from http://www.alzheimers.org.nz Health Disability Advocacy. (2009). Retrieved from http://www.advocacy.hdc.org.nz HealthEd. (2011). Retrieved from http://www.healthed.govt.nz Office for senior citizen. (2013, October 01). Ministers foreword Hon Jo Goodhew. Older New Zealanders-Healthy, independent, connected and respected, 3. Retrieved from http://www.msd.govt.nz/documents/what-we-can-do/seniorcitizens/positive-ageing/older-new-zealanders.pdf Super Gold. Retrieved from http://www.supergold.govt.nz

Return on Investment Analysis Essay -- Finance Financial Business Essa

Return on Investment Analysis Profit Every business must devise a means to make and measure the profit from an investment. Profit reflects the very nature of business. Businesses that provide a product or service want to know if their efforts in a particular field will result in financial gain (Wiens 1997). The concept "Return On Investment" provides a means to measure the profit obtained from an investment. I will discuss the area of return on investment from a training and staff development perspective and why it is important. To Train or Not To Train Companies and educational institutions at one time or another will face the question of whether training will help their company remain competitive. Training is very expensive and time consuming. The employee will miss time from work. Someone will have to fill in for the employee. The "fill-in" may not perform as well as the employee which results in lower productivity. Travel and site procurement add to the cost. The trainer will demand a salary and materials. A subject matter expert may possibly factor in the equation. Furthermore, the company usually will conduct a needs analysis to determine if training is the actual solution needed to increase profitability. All of these elements translate into time and money. However, research has discovered that a new medium of delivery has cut cost significantly. The medium is computer based training (Schriver 1999). The expense is reduced by travel, instructor hours, record handling, and productivity (Schriver 1999). Many businesses and educational institution are examining the possibility of computer based training. Many decision makers reason if the same results can be obtained at a cheaper rate, by all means implem... ...emain in an organization or fall victim to cost cutting initiatives. References: Hansen, D. & M, Maryanne (1997). Management Accounting 4th Ed, South Western College Publishing Company.. Lachenmaier, L. & Moor, W. (August 1997). Using Business Performance to Evaluate Multimedia Training in Manufacturing. Performance Improvement, p. 16. Schriver R. & Giles, S. (August 1999). Real ROI Numbers. Training and Development,p. 51. Stolovitch, H. & M. Jean (October 1998). Calculating the Return on Investment in Training: A Critical Analysis and A Case Study. Performance Improvement Vol. 37 #8, 9-20. Todnem, G. & Micheal W. (Summer 1993) Using ROI to Assess Staff Development Efforts. Journal of Staff Development Vol. 14, No. 3. p. 32 Wiens, E. (November 1997). Looking Ahead: How Will Technology Affect the Future. The Technology Teacher, p .21.

Financial and Management Accounting

Fall 2012 Master of Business Administration- MBA Semester 1 MB0041 – Financial And Management Accounting – 4 Credits (Book ID: B1624) Assignment Set – 1 (60 Marks) Note: Each question carries 10 Marks. Answer all the questions. 1. Explain the process involved in accounting. 2. The salaries paid in 2004 is Rs. 5,00,000; Salaries outstanding is Rs. 20,000; Salaries paid in advance for 2004 is Rs. 30,000. What is the actual salary expenditure for 2004? Which accounting principle is involved in this and explain that principle. 3. Find the value of the following: a.If the total assets are Rs. 87,000 and the liabilities are Rs. 47,000, find out the amount of capital. b. If the capital of proprietor is Rs. 4,00,000 and the total assets are Rs. 6,00,000, what is the amount of liabilities to outsiders? c. If creditors are Rs. 56,000, bank overdraft is Rs. 1,00,000, and outstanding expenses are Rs. 8,000, what is the total amount of assets? d. Fixed assets are Rs. 70,000 a nd current assets are Rs. 1,00,000 and the creditors are Rs. 30,000. What is capital? 4. Enter the following transactions in the single column cash book of Gopichand.March, 2003 1st. Commenced business with cash 20000 2nd. Bought goods for cash 5000 3rd. Sold goods for cash 4000 4th. Goods purchased from Ravi Kumar 10000 10th. Paid to Ravi Kumar 7000 14th. Cash sales 8000 18th. Purchased furniture for office 4000 22nd. Paid wages 500 Fall 2012 25th. Paid rent 600 30th. Received commission 4000 30th. Withdrew for personal purpose 1000 Cash balance 170000 Hint: Goods Purchased from Ravi Kumar is a credit purchase. 5. Find out the missing figures. Office stationery 5000 Purchased during the year Closing stock 8000 25000 ? 3000 Opening stockConsumables 6000 ? 24000 Consumed for the year ? Hint : Office stationery consumed for the year =27000 Consumables purchased during the year = 22000 6. Explain the tools of management accounting. Master of Business Administration- MBA Semester 1 Fall 2012 MB0041 – Financial and Management Accounting- 4 Credits (Book ID: B1624) Assignment Set – 2 (60 Marks) Note: Each question carries 10 Marks. Answer all the questions. 1. Compute trend ratios and comment on the financial performance of Infosys Technologies Ltd. from the following extract of its income statements of five years. in Rs. Crore) Particulars 2010-11 2009-10 2008-09 2007-08 2006-07 27,501 22,742 21,693 16,692 13,893 Operating Profit (PBIDT) 8,968 7,861 7,195 5,238 4,391 PAT from ordinary activities 6,835 6,218 5,988 4,659 3,856 Revenue (Source: Infosys Technologies Ltd. – Annual Report) Hint: The Revenue and Operating Profit (PBIDT) have almost doubled in four years. The PAT from ordinary activities has increased by 77. 26% in the same period. 2. What is fund flow analysis? What are the objectives of analysing flow of fund? From the following balance sheets of Joy Ltd. prepare a cash flow statement under indirect method. Liabilities 2005 2006 Equi ty share capital 3,00,000 4,00,000 8% redeemable pref. share capital 1,50,000 1,00,000 General reserve 40,000 70,000 Profit and loss 30,000 48,000 Proposed dividend 42,000 50,000 Sundry creditors 55,000 83,000 Bills payable 20,000 16,000 Provision for taxation 40,000 50,000 6,77,000 8,17,000 Goodwill 1,15,000 90,000 Land and building 2,00,000 1,70,000 80,000 2,00,000 1,60,000 2,00,000 Stock 77,000 1,09,000 Bills receivable 20,000 30,000 Total Assets Plant Sundry debtors Fall 2012 Cash 15,000 10,000Bank 10,000 8,000 Total 6,77,000 8,17,000 Additional Information a) Depreciation of Rs. 10,000 and Rs. 20,000 has been changed on plant and building during the current year. b) An interim dividend of Rs. 20,000 has been paid during the current year. c) Rs. 35,000 was paid during the current year for income tax. Hint: Cash flow from operating activities Rs. 1,25,000; Cash flow from investing activities (Rs. 1,20,000); Cash flow from financing activities (Rs. 12,000). 3. Calculate the cost o f raw materials purchased from the following data: Opening stock of raw materials Rs. 10,000Closing stock of raw materials Rs. 15,000 Expenses on purchases Rs. 5,000 Direct wages Rs. 50, 000 Prime costs Rs. 1, 00,000 Hint: Cost of Raw Materials purchased is Rs. 50,000 4. Distinguish between absorption costing and marginal costing 5. The Anchor Company Ltd. produces most of its electrical parts in its own plant. The company is at present considering the feasibility of buying a part from an outside supplier for Rs. 4. 50 per part. If this is done, monthly costs would increase by Rs. 1,000. The part under consideration is manufactured in department 1 along with numerous other parts.On account of discontinuing the production of this part, department 1 would have somewhat reduced operations. The average monthly usage production of this part is 20,000 units. The costs of producing this part on per unit basis are as follows. Material Rs. 1. 80 Labour (half-hour) 2. 40 Fixed overheads 0. 80 Total costs 5. 00 Should the company produce this part or should it buy from an outside supplier? Fall 2012 Hint: Differential costs 7,000 per month Favouring making of the parts 6. Explain the essential features of budgetary control. 0. 35 er unit