Sub-Atomic Particles :: Physics Science Sub Atomic Particle

Presentation In Ancient Greece, many accepted that everything was comprised of straightforward particles called Atoms. They called them Atoms since they accepted that they had no parts and couldn't be broken. This had been accepted for a long time until proof that something littler really existed (the electron). When researchers found the electron, they were not satified. Researchers continued making new speculations and testing new theory's endeavoring to discover what is most important to the world. Presently, the universe's fundimental particles have apparently been found, yet researchers are as yet scanning for a progressively complete answer. The sub-nuclear particles that are known to exist currently are an odd and huge new expansion to the apparently amazing scale that is our universe we live in. There are numerous things left to discover, make, watch, and clarify, yet it is human instinct to endeavor to do these things and discover what got us here. There are a wide range of sorts of sub-nuclear molecule. They all can be arranged down to 3 essential sorts: Bosons, Fermions, and Hadrons. Of these, Bosons and Fermions are fundimental particles and in this manner can't be separated any farther. Boson is the term for a molecule with an even whole numbers as turn (0, 1, 2). Turn being the inborn rakish force of a specific molecule. There are 5 diverse known bosons. These are gluons, photons, W-bosons, W+ bosons, and Z bosons. There is one more hypothesized boson, the graviton, yet it has not been watched at this point. Bosons are known as Force-Carrier Particles, and they go about as inbetween's for molecule cooperation. The most regularly watched boson is the photon. It is the power bearer molecule for the electromagnetic power. It is massless, has a turn of 1, has no shading or electromagnetic charge, and goes at c (the speed of light). Gluons are the following boson of significance. Gluons are the power bearer particles for the solid atomic power. They are additionally massless, chargeless, and have a turn of 1, with the exception of they do convey a particular shading charge (shading charge is the marker for the solid atomic power). Gluons exist to keep quarks together into strong units with a shading charge of 0. W-, W+, and Z bosons are the power transporter particles for the frail atomic power. Each has a particular mass, a particular electromagnetic charge and a turn of 1, yet no shading charge (so they don't partake in the solid power). Frail collaborations are the flavor changes between particles (flavor being the particular kind of molecule).

A town Torn apart by Nestlé

The Nestle Waters North Americas plans of building a filtered water plant in McCloud, California was looked by various clashes both inside and remotely. In spite of Nestle’ organization being in the fore front of making employments to the inhabitants of McCloud area they were to represent a few dangers to the lives of individuals over the long haul by exhausting water resources.The living arrangements of McCloud are against the Nestle’ waters plant, they contend that the plant will negatively affect the neighborhood hydrology. This made the habitation to look for back-ups from riches gatherings and gathering of legislators all in the move of bringing to a stop the activities of Nestle Waters. Settle Waters needed to disregard the living arrangement restriction and proceed with their exercises to win in McCloud so it might improve the offer of filtered water in the U.S.The tree huggers asserted that the plant have a state in a worldwide temperature alteration given that it takes oil during the time spent assembling containers to be utilized to pack water. Likewise, transportation of water from the plants to grocery stores uses a lot of oil accordingly adding to an unnatural weather change. They have subsequently joined with the naturalist in guaranteeing that the earth is ensured against exhaustion (Conlin , 2008,1).Additionally, there was the hierarchical governmental issues where some board individuals in McCloud were against the activity of the plant. This required a democratic to be done so as to discover the champ. Individuals needed to bargain with the realness of Nestlã © plant, given that in the past it advanced newborn child recipe over bosom milk. Besides, the enormous size of the organization will make it to drain out of the mountain in huge amounts along these lines undermining the hydrology of the area.Competition has been the significant clash to the Nestle in their activity. Different contenders consider this organization as a dange r given that it has numerous assets which can make it finance bigger exercises. Despite the fact that the contenders additionally use water in there exercises like the pop and brew enterprises. Aside from rivalry, the nature of water was another worry taking into account the way that it continued declining because of poisonous blend of pesticides, sewage and modern run-off.This prompted battle for faucet water rather than bottle water on the ground that it isn't sheltered. Besides, the plant delivered huge amounts of water every moment prompting drop offs in the stream level and this outcome to dry spell. As a team with the court, Nestle proceeded with its activity regardless of it’s impact of draining the wetlands on claims that it guaranteed age of assets to the economy and this is the thing that counts.There was additionally a hierarchical clash where the individuals from board used to assault each other to the degree that the feels burnt out on one of the individuals were sliced (Conlin, 2008, 4).Reasons for divisionsThe strife has separated the town into two because of the reality as some view the activity of Nestle’ having numerous inadequacies like the contenders. It has given work chances to the jobless who had almost lost expectation. Furthermore, half of the living arrangements are against the plant activity asserting that it results to consumption of assets and that Nestle’ requires more water for its company.For the individuals who bolster the plant is on the grounds that it has prompted business given that the district is increasingly significant and they were eager of such a move. Some are against the plant on the premise that they were not counseled during dealings and they picked to search for help from different sources particularly lawmakers and rich men so their view might be gone to to.The bargain was finished with barely any load up individuals giving no space for restriction who asserts that water is forever and not f or benefit but then Nestle organization was after benefits given that they sold there water multiple times the faucet water. Moreover, they respect the plant to be all the more expensive in regard to the advantages got from its operation.The supporters accept that it help in age of assets by making more occupations that will help the economy, the resistance feel that it is difficult to individuals to ration water and later give space for a water plant. This prompted claims from those against the plant, hence the greatest test is of winning the help of local people and Nestle’ Waters used to consider this in its plan.Upset residentsThe McCloud inhabitants were disturbed during and after the September 29th Nestle meeting just in light of the fact that they were not associated with thinking of the arrangement. They were anxious to enjoy conversation and pose inquiry so an agreement might be reached after an intuitive bartering however that was not the case.In expansion, they wer e not told the proposition yet rather they were confused as the arrangement was marked without them realizing what was in it. They consider the move will prompt more dry seasons in the locale given that the nation was confronting waning gracefully of water (Conlin, 2008, 3).

4 QUESTIONS Assignment Example | Topics and Well Written Essays - 1000 words

4 QUESTIONS - Assignment Example A patent assumes a significant job as far as keeping others from selling a given item for a given period. For this situation, the facts demonstrate that licenses protect designers from competition, empowering them to charge more significant expenses and acknowledge extensive monetary benefits. On account of the pharmaceutical organization, its incomes and benefits will drop extensively once it loses patent insurance. Without patent assurance, it will be workable for different firms in the commercial center to present a comparable item in the market, which will match with the one of the pharmaceutical organization. For this situation, the organization will begin acknowledging decreased financial benefits and in the long run begin checking misfortunes. (Alden, 2014) To moderate from this circumstance, it is suitable for the pharmaceutical organization to comprehend that loss of licenses prompts conventional rivalry, which impacts future execution of the organization. All things considered, one of the significant manners by which the organization can alleviate the misfortunes brought about is by staying committed to innovative work (R&D) to assist it with presenting different licenses that will raise its intensity, efficiency, and productivity in the commercial center (Alden, 2014). Value versatility of interest alludes to a financial aspects measure that is utilized in demonstrating the responsiveness of interest to changes in costs of merchandise and ventures when different variables are held steady. It mirrors a rate change in the general amount requested dependent on a one percent value change holding different components steady. For the café arranged near the school, the value versatility of interest for neighborhood inhabitants is lower contrasted with that of undergrads who are in meeting for around nine months consistently. For this situation, for the firm to raise its income, it needs to devise evaluating systems, which will assist it with raising incomes whether or not the value flexibility of interest for undergrads is higher (This Matter, 2015). For this situation, it is

THE LEGAL ELEMENTS OF FINANCING IN BUSINESS - Free Essay Example

Balance sheet: This financial information sheet is very important as it illustrates the companys financial status and stability, as it summarises how the company is being operated, as well as listing its liabilities and assets (Alexander and Britton, 2004). The term balance sheet explains its intention of presenting financial data as its two parts are intended to balance and show equality, and would normally include the following information: (International Labour Office, 1991) Current assets Fixed assets Current liabilities Long-term liabilities Shareholders equity Current assets: These differ from fixed assets as these could be sold or used within one year, and are listed on the balance sheet in order of their increasing liquidity value, so are normally ordered as stock, debtors and cash. Therefore, the financial strength of a company is represented by its current assets, but it also demonstrates its operating efficiency and its competitive position with other com panies. However, the value levels of current assets need to be sufficient for companies to operate on a day-to-day basis, but if these become insufficient then the company will need to find an external source of funds, such as loans that are termed debts. According to Shapiro and Balbirer (2000), there are five different types of current assets: Cash and equivalent high liquidity items, Investments over the short-term and long-term, Accounts that will be received, Inventories of stock held, and Expenses that are pre-paid. Fixed assets: These would include assets that the company would not intend to sell within one year, so could not be used to operate the business or exchanged or sold for cash. Therefore, these may be regarded as the companys property, such as building structures or land (Ross et al., 2007). However, these fixed assets can also be subject to subdivision into two types: (Vanhorne and Wachowicz, 2008) Tangible assets: These exist physically and contr ibute to the companys overall financial value, and would normally include building, bank deposit, machinery and land assets. Intangible asset: These are different from tangible assets as they do not visibly exist as a physical form or directly contribute to the companys financial value. Therefore, these are listed on the balance sheet differently. This may be explained by a company purchasing a patent to protect its products design rights, as the purchase of the patent remains an asset that is intangible. However, its purchase may lead to generating revenue at a later date indirectly. Goodwill is another intangible asset that gives credibility and indirect value to a company. Therefore, a companys intangible assets should be: Identified, Controlled, and Used to improve profit margins. Current liabilities: Current liabilities are those that need to be repaid or clear within one year, and usually relate to short-term loans taken from external sources, so demonstrates a companys liabilities or debts. These would often include the interest that needs to be paid to clients for any deposits invested with the company, short-term loans and any outstanding accounts that remain unpaid (Watson and Head, 2009). Long-term liabilities: Long-term liabilities would normally describe all long-term loans from external sources, where liability for repayment extends more than one year. However, if the final repayments will be completed for long-term loans within the forthcoming year, these would be reclassified as current liabilities, but a simple definition of long-term liabilities would be long-term debts. Some companys take short-term loans or debts to finance specific work activities, but renew these on an annual basis, so when this pattern is established, the practice would be defined as long-term liabilities (Alexander and Britton, 2004). Shareholders equity: This represents the companys total worth, and the claim by shareholders on the companys finance s when all loans, debts and credits have been paid (Banks, 2010), although this equity is also known as owners equity. Needles et al. (2008) explain that the formula shown below for calculating shareholders equity may be adopted. Stockholders equity = Total assets Total liabilities Or Shareholders equity = Share capital + Retained earnings Treasury shares These formulas would produce the companys net worth, stockholders equity and share capital, which are all similar terms. Shareholders equity is shown on the balance sheet, and two sources will determine the data for this formula calculation. Firstly, financial data relating to the selling of stock and the investors payments for these, and secondly any retained earnings. Retained earnings are likely to be company profits not paid to shareholders. Both sources of financial data generate the value of shareholders equity. Part 1 The items for the balance sheet for SHU plc is shown in the table below that present end-of-year values for 2008 and 2009, and shown in thousands of pounds, and expenses and revenues for each of these years are shown as profit and loss items. This data also includes all taxes paid for each year. 2008 2009 Revenue  £4,000  £4,100 Costs of goods sold 1,600 1,700 Depreciation 500 520 Inventories 300 350 Administrative expense 500 550 Interest expense 150 150 Central and local taxes 400 420 Accounts payable 300 350 Accounts receivable 400 450 Fixed assets 5,000 5800 Long term debt 2,000 2,400 Notes payable 1,000 600 Dividends paid 410 410 Cash and marketable securities 800 300 1.1 Balance Sheet The balance sheet shown below presents the financial statement for SHU for 2008 and 2008, which produces the second part of question A that calculates shareholders equity. Assets 2009 2008 Liabilities 2009 2008 Current assets Current liabilities Cash equivalents 300 800 Due debt for payment Receivables 450 400 Accounts payable 350 300 Inventories 350 300 Other current liabilities 600 1000 Other current assets Total current assets 1100 1500 Total current liabilities 950 1300 Fixed assets 5800 5000 Long term debt 2400 2000 Tangible fixed asset Deferred income taxes Property, plant and equipment Other long term liabilities Less accumulated depreciation Net tangible fixed assets 5800 5000 Total liabilities 3350 3300 Intangible fixed assets Good will Other intangible assets Total intangible fixed assets Share holders equity 3200 2760 Total fixed assets 5800 5000 Retained earnings 350 440 Other assets Total share holders equity 3550 3200 Total assets 6900 6500 Total liabilities and share holders equity 6900 6500 1.2 Shareholders equity When all liabilities have been deducted, shareholders equity demonstrates a companys net worth (Pinto and CFA Institute, 2010), and this value is shown on the balance sheet after calculating the financial data. The formula suggested by Needles at al. (2008) calculates shareholders equity as below: Shareholders equity = Total assets Total liabilities Therefore, this financial data will be taken from the balance sheet shown above and the calculations for both years are: Shareholders equity (2009) =  £6,900,000  £3,350,000 =  £3,550,000 Shareholders equity (2008) =  £6,500,000  £3,300,000 =  £3,200,000 1.3 Net working capital This is also known as working capital ratio and net working capital, and represents a simple difference between current assets and current liabilities, and Needles et al. (2008) present the following formula for this calculation: Net working capital = Current assets Current liabilities Net working capital (2008) =  £1,500,000  £1,300,000 =  £200,000 Net working capital (2009) =  £1,100,000  £950,000 =  £150,000 In comparing these two years, the net working capital has reduced, as current assets were greater than the decrease of current liabilities. 1.4 Profit and loss statement SHU plc statement of profit and loss for 2008 and 2009 (Values are in thousands of pounds) 2008 2009 Net sales 4,000 4,100 COGS 1,600 1,700 Selling, G A expenses 500 550 Depreciation expenses 500 520 EBIT (4,000 1,600 500 500) = 1,400 (4,100 1,700 550 520) = 1,330 Net interest expense 150 150 Taxable Income (1,400 150) = 1,250 (1,330 150) = 1,180 Income Taxes 400 420 Net Income (1,250 400) = 850 (1,180 420) = 760 Allocation of net income dividends 410 410 Addition to retained earnings (850 410) = 440 (760 410) = 350 This profit and loss statement shows the net income of SHU plc, and the earnings before interest and tax (EBIT) is calculated by taking the operating revenue value and deducting the operating expenses value, and then adding non-operating income. Therefore, the net sales of SHU plc demonstrate its operating revenue, and operating expenses are deducted from this, such as expenses of depreciation, general and administrative (GA) expenses, selling expenses and the cost of goods sold (COGS). These calculations result in the EBIT value, but interest expenses will also need to be deducted, as well as deducting tax to achieve the net income value. When the net income has been determined, the value of the dividends to be paid to shareholders is defined, as well as how much will be retained by the company. These retained earnings are also known as reinvested earnings of the company. These retained or reinvested earnings are regarded as the investors share of the earnings of the company, but retained by the company for commercial reasons rather than distributing these to these investors. In contrast, losses incurred by the company are described as accumulated losses or retained losses, and these would also be included in the balance sheet within the shareholders equity section. SHU plc had reinvested earnings of à ‚ £350,000 for 2009, and these reinvested earnings, as well as common stock, contribute to calculating the total shareholders equity. However, if there is a decrease in reinvested earnings, and over a two-year period the total shareholders equity remains the same, shareholders equity will increase. 1.5 Earnings per share The formula to calculate earnings per share is described by Tracy (2004) as the following: Earnings per share = net income à · number of outstanding shares To calculate the earnings per share formula for each year, the financial data of net income for 2008 of  £850,000 and net income for 2009 of  £760,000 is used, as well using the data of the total number of shares, which are 500,000. Earnings per share (2008) =  £850,000 à · 500,000 =  £1.70 Earnings per share (2009) =  £760,000 à · 500,000 =  £1.52 1.6 Price per share of SHUs stock Total shareholders equity =  £2,900,000 + (  £350,000 +  £3,200,000 ) +  £200,000   =  £6650000 Price per share = Total shareholders equity à · numbers of shares =  £6,650,000 à · 500,000 =  £13.30 Part 2 SHU plc is interested in constructing a large shopping centre near the train station in Sheffield and has asked for an investment appraisal to help the board decide whether or not to accept this project. Therefore, the investment appraisal will use the following information and guidance given by SHU plc: The proposed construction will begin in 2012 and be completed in 4 years. There will be four phases for this construction. The life of the project is 15 years. Each level will have 12,000 sq.ft. area, and all four levels total an area of 48,000 sq.ft. Rental income will be based on  £15 per sq.ft. starting in year 5. Estimated construction costs will be based on  £13 per sq.ft. at 2012 values. Statutory costs are estimated to be  £48,000. Professional fees are based on 3% of the construction costs. Land acquisition will cost  £2,000,000 Rental income will be based on an increasing rate of occupancy of 25% each year for the first four years from year 5. Maintenance costs will start in year 5 costing SHU  £950,000 each year. 3% inflation rate is predicted for calculating costs and revenues. The payback period must within 9 years, which is a requirement of SHU plc. However, Investment needs to be fully understood before a solution to this part of the assignment can be attempted, but can be simply described as the method of buying large capital items for companies. Investment appraisal: Companies need an investment appraisal to judge whether invested funds will give value for money, but can also determine the potential value of the company based on other investments. Investment appraisal can be applied is several different ways, such as payback period, accounting rate of return (ARR), internal rate of return (IRR), profitability index, net present value (NPV) and cash flow. Payback period: This is well established method to calculate how long it will take to repay the amount initially invested (Ross et al., 2007), which is the case of SHU plc is a maximum of 9 years. Many companies use this method for screening projects that are unsuitable. However, Kinserdal (1998) argues that payback period method has disadvantages, such as not considering profits arising after the payback period, and it does not consider time value of money. Kinserdal (1998) also suggest other aspects that analysts should consider when using payback period method, such as: Investment capital is tied up during the payback period, Liquidity is enhanced for short-term payback, Longer periods for payback expose potential risks, Short-term payback periods have greater reliability, Simple and easy calculation are possible for this method, and Most companies understand this method and is widely adopted. Accounting rate of return (ARR): ARR calculates the value of a project over its useful life, by calculating average profit over time, and indicates the potential value of the investment and is simple to understand (Ross et al., 2007). Internal Rate of Return (IRR): IRR calculates the rate of return that the project is forecasted to achieve, so if the IRR is higher than the targeted rate of return, the project should be adopted. Therefore, when several projects are being considered, the project with the highest IRR would normally be selected (Ross et al., 2007), but some weaknesses are exposed by this method, such as: The relative size of investments is not considered, This is difficult to use for projects without established cash flows or for selecting exclusive projects, and Changes to discount rates over the projects life cannot be included within IRR calculations. Profitability index: According to Warren (1998), this is a profit investment ratio, as the method defines the mutual relationship between investment costs and its benefits for a proposed project. The formula for calculating the profitability index is: PI = Present value of the cash flows in the future / the initial investment. The results indicate whether an investment is recommended or not recommended. Net Present Value (NPV): NPV is calculated by finding the difference between the present value of outflows of cash and the present value of cash flows, and the results indicate whether a project should be accepted or declined (Ross et al., 2007). In addition, the NPV method shows sensitivity to future cash inflows for the purposes of investment appraisal and the following formula is used for this calculation: 2.1 Perform an Investment appraisal for the proposed project Initial investment made for the project.  £13.00 per sq.ft. construction cost is increased by a 3% inflation rate each year. Initial investments made in the project: Construction costs: 1styear  £ 13.00 12,000 sq. ft 156000.00 2ndyear  £ 13.00 + 3% of  £ 13 =  £ 13.39 12,000 sq. ft 160680.00 3rdyear  £ 13.39 + 3% of 13.39 =  £ 13.7917 12,000 sq. ft 165500.40 4thyear  £ 13.79 + 3% of  £ 13.7917 12,000 sq. ft 170465.40 Professional fees on the construction cost 3% of 652646.00 Land acquisition cost: Statutory costs: Total investment in the project: The payback period method is used in the table shown below by analysing expected cash flows of the projects life. Revenue of the project: Rentals expected: Years Rent / sq ft (a) Total area in sq ft (b) Cost (a)*(b)=c Revenue after maintenance 5thyear  £ 15.00 25% *48,000=12000  £ 180000  £ 130000 6thyear  £ 15.00 + 3% of  £ 15 =  £ 15.45 50% *48,000=24000  £ 370800  £319300 7thyear  £ 15.45 + 3% of  £ 15.45 =  £ 15.9135 75% *48,000=36000  £ 572886  £519841 8thyear  £ 16.39 100% *48,000=48000  £ 786720  £732084 9thyear  £ 16.88 48,000  £ 810321.60  £754046.15 10thyear  £ 17.39 48,000  £ 834720  £776756.29 11thyear  £ 17.91 48,000  £ 859680  £799977.38 12thyear  £ 18.45 48,000  £ 885600  £824106.31 13thyear  £ 19.00 48,000  £ 912000  £848661.50 14thyear  £ 19.57 48,000  £ 939360  £874121.35 15thyear  £ 20.16 48,000  £ 967680  £900484.20 From these calculations it is seen that SHU plcs investment in the project of  £2,720,225 is achieved between years 9 and 10, but SHU Plc expects that pay back is 9 years or less. Therefore, by the justification of the calcul ations above, the project cannot be recommended to SHU plc. These calculations show that after 9 years 4.09 months the invested amount would be paid back, but as this period exceed the 9-year limit set by SHU plc, the project would not be accepted.  £2,455,271.15 received in year 9  £3,232,027.44 received in year 10 Amount invested was  £2,720,225 So,  £2,720,225  £2,455,271.15 =  £264,953,085  £3,232,027.44  £2,720,225 =  £511,802.44 The cash flow in one year is  £776,756.29 calculated by the difference in the calculations above. When this is divided by 12, we get the monthly cash flow.  £776,756.29 / 12 =  £64,729.69 / month. So the total payback period is 9 years and 4.09 months, and so the payback period has been exceeded and SHU plc will reject this project and this investment appraisal recommends rejection based on the requirement of SHU plc to achieve payback within 9 years. The professional fee based on percentage costs of th e construction would be  £652,646, the statutory costs are likely to be  £48,000 as well as land acquisition costs, which demonstrate the initial investments. Each year construction costs will be affected by 3% inflation that needs to be added to the  £13.00 sq.ft. costs. In addition, inflation would also influence maintenance costs that begin in year 5, which would be deducted from the total rent revenue. The estimated occupancy rate is 25% for year 5 and increasing by another 25% each year over the following three years, and in year 6 rents would be subject to a 3% inflation-related increase. This investment appraisal has used payback period method, as its focus on cash flow is easily understood, but it should be noted that this method does not account for time value and there is no consideration of risk; therefore, decisions cannot be taken regarding maximising value. There are also other factors that justify why this project should be rejected, such as investing t his capital in 4% bonds that would give a better rate of return on the investment than the construction project. So, if 4% is taken as the interest (r) and the time t is taken as 9, by calculating the amount at year 9 by using the compound interest formula, the amount received is  £3,871,728. This is much higher than the revenue in the payback at year 9 ( £2,455,271.45). This calculation is shown below. Compounding interest formula: P = C (1 + r) t =2720225*(1+0.04)^9 =3871728 These calculations have shown there are different options for investing capital, and construction project may not always offer the best solution. Also, land costs might appreciate or depreciate in value over time due to volatile market conditions, and the proximity of the train station might expose the shopping centre to future problems if the rail network changes or buildings need to be extended, which may lead to the need to demolish the shopping centre. Also, shoppers and businesses may be d eterred from using this proposed shopping centre due to noise and vibration from train freight, as well as parking problems. In conclusion, the project is not recommended. SHU plc may wish to balance this recommendation against some other influencing factors, such as the payback period only needs to be extend by another 4 months, and the projected income after this period up to the 15-year life of the project is considerable. Also, as the land is adjacent to the railway station it should have a high demand and could be sold at a significant profit in the future. Furthermore, if there is a high level of interest in renting the shopping centre units, the rents could be raised more, but the risks will also expose potential risks. So, as consultant I would like to recommend that SHU Plc. does not accept this project, and to invest the amount in funds or private initiative projects that would provide higher revenue. Part B This business opportunity would mean that the constru ction of a four-storey shopping centre would become a fixed asset of SHU plc if it decides to accept this project. However this is a large capital investment for the company as costs of construction are estimated to be  £2,720,225, but it only accepts projects that repay the initial investment within 9 years. As a result, the recommendation of this report is that the company rejects this project, but if it reconsiders its payback deadline or intends to accept a similar project, it requires advice on the optimum funding source for this capital investment. This decision is difficult as there are many options for seeking funding from many financial institutions and specialist groups, but these charge differing levels of charges, costs and may have time limitations for repayment, so this report will analyse this range of options and make a recommendation to SHU plc for the best choice of funding source. These funding options include: (HSBC.com.hk accessed 16 December 2010) What is needed financially? This project requires the construction of a shopping centre, but capital needs may change over time, so overdrafts are not appropriate, as long-term capital finance would be better. What will the project achieve? A business plan should describe the projects objectives, profit and cash flow forecasts, as well as potential risks. How much and how long? The investment appraisal should show the total construction costs and the optimum time length for the debt to be repaid. Which options? Each project will require a unique solution. What are the risks? High charges and interest rates will influence profits and cash flow, and the repayment methods may be inappropriate. The finance costs are likely to be based on risk assessments, so will vary between different projects. Often companies use equity finance to fund development opportunities, as cash flow and profit margins are not affected. Therefore, investment funds can be sourced from overdrafts, ba nk term loans, asset based finance, receivable finance, invoice discounting, angel funding and venture capital. Finance methods would include external finance that may be short-term or long-term, but companies can also source funds from internal finance methods for similar periods. Other methods include assistance from government and finance specifically for small and medium companies. External finance financial institutions offer short- and long-term loans for business opportunities, but external finance would also include angel investors and venture capitalists that buy company stocks. Personal savings company owners can invest in their own company, but remains external finance as the company has to repay this investment. The amount will determine the time for repayment, but this is not suitable for SHU plc. Commercial banks these offer overdrafts for short-term needs or bank loans for longer-term needs, but will be subject to high commercial interest rates dependen t on the perceived risk of the project, and is not suitable for SHU plc. Building societies although similar to banks and offer mortgages to purchase real estate, this is not suitable for SHU plc. Factoring services this trade credit is used as short-term finance to buy supplies to convert into products that can be sold, when the loan is repaid, and this is not suitable for SHU plc. Share issue by selling shares a company can raise capital, and when it makes a profit, this is repaid to its investors, but as a long-term option, this is not suitable for SHU plc. Debentures this is for very long periods and for large amounts of funds, so this is not suitable for SHU plc. Venture capital investors are guaranteed returns on their investments if they can offer the capital investment, and is similar to the issue of shares, and is not suitable for SHU plc. Leasing and hire purchase occupiers use a property and pay rent, but never own the property and this is not suit able for SHU plc. Hire purchase the occupier makes instalment payments, but does not own the property until the final payment is made and is expensive, so this is not suitable for SHU plc (Teachnet-uk.org accessed 14 December 2010). Internal financing this offers a company the flexibility of financing its own projects and may be short- or long-term finance. There are savings in costs as interest charges, fees and transaction charges are not applicable, as these funds come from depreciation or retained earnings. If depreciation is adopted as a method of internal financing then other advantages are exposed as when cash flow increases, the company can devalue assets values over time. Then, when the assets are depreciated, the tax liability of the company also reduces. Long-term financing retained profits can be used as surplus funds for funding projects, so long as profits are assured. Short-term financing stock levels can be reduced, creditors can be paid late and cred it controls need to be strict. Reducing stocks stock can be sold to create investment capital for other projects, but is a short-term solution and is depended on the interest levels of buyers. Delaying payments due debt is increased and the companys reputation is damaged. Reducing stock levels if payments to workers are delayed, workforce relationships are damaged despite raising funds, but this is a bad option (Teachnet-uk.org accessed 14 December 2010). Funding sources evaluation Selecting the best source for funding construction projects is difficult, as costs and charges vary according to the risk exposure of the loan, and although SHU plc may wish to consider all these options for sourcing funding, consideration needs to be given to charges and costs over the long term for these loans. SHU plc is recommended not to accept this project, as repayment of the investment cannot be made within 9 years, which is a requirement of the company. Nevertheless, if the company accepts another similar project or reviews this current proposal, then I recommend to the company that the best funding option would be internal financing and to use the depreciation method. If this action were taken asset values would be depreciated and tax payments would reduce, and the company would avoid potential risks and charges from external financial institutions. Conclusion This assignment has examined the importance of finance for successful business operations that has examined construction projects, and rates of return on investments when investment opportunities arise, as well as methods and terminology used to justify whether or not to accept potential projects. The first task required me to construct a balance sheet for 2008 and 2009 for SHU plc and to explain the importance of each of the elements of this financial information sheet. This financial information included the calculation of shareholders equity that was  £2,600,000 in 2009 and  £1,900,000 in 2008. In 2008 net working capital for SHU plc was  £200,000 and in 2009 it was  £150,000. This shows a reduction due to a decrease in current assets that was more reduced that the decrease of current liabilities. I then constructed a profit and loss statement for 2008 and 2009, and in 2009 the reinvested earnings as  £350,000. Also, this financial statement showed that shareholders equity increased between 2008 and 2009 from  £1,900,000 to  £2,600,000, which was due to paid-in capital and common stock that increased from  £1,460,000 to  £2,250,000. In contrast, during this period retained earnings reduced from  £440,000 to  £350,000. The calculation presented in this investment appraisal also demonstrated that in 2008 the earnings per share was  £1.70 and for 2009 it was  £1.52, and the price per share was shown to be  £4.90 per share. The investment appraisal examined the proposed new shopping centre in Sheffield near the railway station, and SHU plc invited me to examine the relevant information and its companys requirements and to make recommendations to the company within the investment appraisal whether it should accept or reject this development opportunity, as well as to give advice about sources for finance for this project. This investment appraisal analysed differing methods and presented their advantages and disadvantages. Payb ack period method is widely used and is simple to calculate, but has weaknesses as no values are allowed for cash flows, there are no risk adjustments, maximising wealth is not included and time value of money is not considered. This report examined other methods, such as net present value, cash flows, internal rate of return, profitability index and accounting rate of return. This assignment evaluated this proposed construction project with payback method and calculated the cash flow estimates for 15 years. The conclusion of this investment appraisal is that I recommend SHU plc to reject this shopping centre project. The justification for this recommendation is that the investment cannot be repaid within 9 years, which is required by the company, as this is only achieved after a further 4 months. Therefore, a higher rate of return for this investment could be achieved from investing in a 4% bond over the same time period. However, the board may wish to reconsider this option as the cut off point is extended by only 4 months, and the investment appraisal calculations have shown considerable revenue is likely in the following years until the life of the project ends. Nevertheless, there is greater exposure to risk over a longer period that must also be noted. If SHU plc reconsiders this shopping centre construction project or another similar project, the optimum source of funding should be found, as many options for taking loans exist commercially. This report has also discussed and analysed the options for funding capital project by giving their advantages and disadvantages. However, the best sources may be different for different projects, so these need to be examined carefully. Therefore, if SHU plc decides to accept this project or another similar project the recommended financing method is internal financing and adopting the depreciation method, as finance costs and tax liabilities are both reduced.

Online And On Campus Learning - 1586 Words

We are all looking for things in our lives to be convenient. Technology today has made that more possible than ever. We have almost everything we need right at our fingertips. I personally use online banking so I rarely have to step foot into a bank. I love online shopping, I can order anything that I want and have it delivered to my front door. I can even have my groceries shipped to me if I wanted to. So it’s no surprise that online learning has become so popular today. I utilize both, online and on-campus learning, as well as a combination of both. I have found that the convenience of having at least part of my classes online, where I can access them anytime I want, from anywhere, without mandating what time and how long I spend learning the material, fits perfectly into my busy schedule. But is it as good as the face to face learning that one receives in a classroom setting with other students engaging in conversations about a topic? Online learning allows for mo re flexibility for students to attend classes at their convenience and accommodates those who find it hard to attend a class on a campus. Online education is quickly becoming a popular option, though it takes a particular type of well disciplined student to be successful in an online environment. Because online courses have most, if not all, of their content delivered over the internet, the student, peer, and teacher interactions are done primarily over some form of written correspondence. YourShow MoreRelatedOnline Courses A Better Way Of Learning Than A Traditional On Campus1638 Words   |  7 PagesOnline classes are quickly becoming a popular option for college students. Although being around since the mid-90s, it has taken off over the past few years. It can be a beneficial alternative to on-campus classes. Institutions are trying to make it more convenient for students to get their degree. Some of the people who can benefit from online classes are students who live far fr om their college, have children, have jobs, or are disabled. People in this era are already on the internet for the majorityRead MoreOnline vs Traditional Campus Degree Essay examples667 Words   |  3 PagesOnline vs Traditional Campus Degree English Composition ENG 121 â€Æ' Online vs Traditional Campus Degree Adults looking to return to school to obtain a degree have many things to consider. Two main items to think about are online learning VS traditional on campus classes. Although both of these are alike in many ways, there are advantages and disadvantages to each one. It helps when making this decision to look at all the pros and cons. By doing this it will aid the perspective student in makingRead MoreOnline College Courses For Students985 Words   |  4 PagesOnline college courses are almost becoming traditional for students. Some may perceive that a student does not receive an equal education when taking an online class. People tend to think that if a teacher is not directly giving the information about the subject, the course learning experience is different or unjust. This assumption is wrong according to the perception of many online course takers. Online college courses offer students the advantage to learn on their own time. The skills that a studentRead MoreOnline Classes Vs Traditional Classes1316 Words   |  6 PagesAlexis Lopiccolo Mrs. Scruggs English III Honors 9 December 2015 Online vs. Traditional: Are online classes better than traditional classes? Although online classes can seem easier due to not having to deal with the physical peer pressure in a traditional schooling environment, they are not always easier. It is effective to learn in a traditional classroom, but a great aspect of online learning is not having to be face-to-face with the professor. There are many students who just simply wantRead MoreThe Necessity of an Online Degree Program for Colorado Generic University1400 Words   |  6 PagesPurpose Statement This proposal considers the necessity of an online degree program for Colorado Generic University. The proposal will address the components and costs associated with creating an online degree program along with the benefits gained. It will also look at the most comprehensive model to follow in this recommended action plan. Needs Analysis Student demographics and needs have changed dramatically. An increasing number of students attending universities today are workingRead MorePreserving the Learning Process682 Words   |  3 Pagesamong experts that traditional learning is the best way of preserving learning process, but other models are beginning to gain attention and respect, with distance learning leading the way. 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Fema and Hurricane Katrina free essay sample

In 1979, President Jimmy Carter responded to local and state demands’ and created the Federal Emergency Management Agency (Roberts 18). According to the Department of Homeland Land Security website the FEMA mission is, â€Å"DISASTER. It strikes anytime anywhere. It takes many forms – a hurricane, an earthquake, a tornado, a flood or a hazardous spill, an act of nature or an act of terrorism. It builds over days or weeks or hits suddenly, without warning. Every year millions of Americans face disaster, and its terrifying consequences. This is the mission statement of our Federal Emergency Management Agency. Its sounds very reassuring that that if you ever become victimized by natural disaster that you will be taken care and your needs will be fulfilled no matter what the problems is. I wish this was true in the wake of Hurricane Katrina in 2005. In 1980, Ronald Reagan gave FEMA a new civil defense mandate intensified by the Cold War with the Soviet Union. We will write a custom essay sample on Fema and Hurricane Katrina or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The responsibility of the agency was stretched from just flood, fire, etc. response, to leading evacuation warning against nuclear attack. (Roberts 18). Already handling the great pressure of responding to the needs of Americans who were consumed by disaster, the thought of making FEMA in charge of nuclear attack warning was overwhelming. In 1992, the very destructive and Hurricane Andrew caused about 30 billion dollars in south Florida and left 160,000 people homeless. (Roberts 19). FEMA was adequate enough to help but most of the resources were locked up in national security uses. This sound similar to another catastrophic hurricane I know of: Hurricane Katrina which caused the demise of the entire infrastructure of a major city and the physical death of more than thirteen-hundred people. It also ranks as the most destructive storm in United States history destroying some two- hundred thousand homes in New Orleans alone and cost as much as two-hundred billion dollars (Prah Overview par. 4-5). The terrible relief effort here was too the cause of most funding being funneled to national security through homeland security. These two situations are almost twin like in comparison. First, in the brew of Hurricane Andrew the Cold War had switched the FEMA’s attention from disaster and aid to evacuation warning for nuclear attack. In 2005, when Hurricane Katrina hit, the terrorist attacks of September 11 four years prior had switched FEMA’s attention to the prevention of another attack. Both of these storms caused immense damage and main cause for slow aid and assistance was that funding was indulged in other ventures along with poor planning and preparedness for the storms. Secondly, after Hurricane Andrew congress questioned whether the Federal Emergency Management Agency was â€Å"capable to of responding to catastrophic disasters† along with the replacement of the FEMA director. Roberts 20). The same thing happened post Hurricane Katrina, with various congressional hearings due to the lack of aid and the firing of FEMA director Michael Brown. Also, last but not least, the presidents that these disasters occurred under. These two deadly disasters happened under the provision of father George H. W. Bush and son George W. Bush. Hurricane Andrew caused George H. W Bush re-election; I wish 2005 wo uld have been a voting year! (Roberts 20) When FEMA past and present have been confronted about why they have been inefficient in emergency situations the answer has close to the same deficiencies: low funding, lack of preparedness, and poor planning and response. After Hurricane Hugo in 1989, U. S Senator Ernest â€Å"Fritz† Hollings called FEMA â€Å"the sorriest bunch of bureaucratic jackasses I’ve ever known. † (Roberts 9) This is an understatement of what some of the victims of Hurricane Katrina and Hurricane Andrew would like to state. The Federal Emergency Management Agency is in disarray. There are many questions to be raised and many directions to head in. Should military have more involvement? Should emergency response be left up to the states? Or should there be a Federal Emergency Management Agency in the first place? All of these are questioned that are important and could improve this agency greatly. However, the most important change that needs to happen to get the Federal Emergency Management Agency back to maximum effectiveness is for it to become its own department cutting all ties with the Department of Homeland Security. Being an umbrella organization can be very difficult at times especially when it comes to funding. I am the president of Freshman Action Team which is an umbrella organization of the African American Student Association. When funding was needed and requested from the Student Government Association it was an arduous and timely process. Having to come with a proposal for the executives; waiting on them to take it to the SGA board, waiting on them to reply to the executives of the African American Student Association, then waiting for them to relay the message to the my organization. Also, currency already in accounts and programs that wanted to be done had to be approved by the organization before actually occurring. This is similar to what the Federal Emergency Management Agency director encountered while trying to conduct responses in critical situations. The reorganization of FEMA required brown to send budget and policy request to DHS secretary, who would then pitch FEMA’s issues to the president (Prah â€Å"Does politics reduce FEMA’s effectiveness? † par. 17). This hierarchal process was very ineffective for me as the Freshman Action Team president and would definitely be ineffective and very dangerous in an emergency situation when quick executive decisions have to be made.

What Is Research Paper Writing Help?

What Is Research Paper Writing Help?When seeking help with your research paper writing, it is very important to find the help that you need. If you are asking what research paper writing help is, you have found the right place to get some help. The good news is that there are many places out there that can offer you great help when it comes to writing a research paper.The first thing that you will want to do is make sure that you ask for help with your research paper. Many students that begin to write their research papers don't even bother to ask their professors for help. This is a huge mistake and will leave you with a poorly written paper that does not even come close to being written properly.You should never be afraid to ask someone for help with your research paper. Most professors will be happy to give you help. By asking for help, you are taking the first step to finding help, which will ultimately lead to getting the help that you need.There are many different types of help that you can get, including both online and offline help. Online help can be found in many different places, including websites such as Google. It is very important that you always try to get help from your professors or any other instructors in your area.Make sure that you are trying to find help with your research paper writing from those that are familiar with your subject matter. Online help is not going to be able to provide you with the same type of insight that you will find from a professor or teacher. This is why it is so important that you seek out help from people that know what they are talking about.Make sure that you are comfortable with using online help for your research paper writing. Many people feel uncomfortable using online help for a number of reasons. It is always a goodidea to test the waters by using some online help.Make sure that you are able to determine what you need to find for help in your writing. This will help you to know what you need to ask for h elp for your research paper. The more you know, the easier it will be to find the help that you need.The last thing that you will want to do is spend more time on researching your research paper. You may find that online help can help you out tremendously. The internet is full of so many different sites that can provide you with great help.

The Insider Secrets for Undergraduate Application Essay Samples Revealed

The Insider Secrets for Undergraduate Application Essay Samples Revealed In the majority of instances, a psychology essay contains the subsequent stages. Confidence designates a strong awareness of self-believe. Mental skills can be classified into five unique categories (Cockshott). Undergraduate Application Essay Samples Options Provides professional writing help at which you can order admission essay at reasonable price. Writing an essay needs a lot of time, thinking, and energy. Sometimes, and is the point where the five-paragraph essay is nothing to compose a trial. Writing an ideal admission essay isn't a very simple undertaking for those students. If you are looking for proofread personal statement samples on Nursing, don't hesitate to use our. The admissions officers will merely devote a brief period of time reviewing your essay, which means you want to begin with a vivid paragraph that will keep them engaged. In the event that you or your parents want assistance with your admissions essay, we're here to provide help. The 5-Minute Rule for Undergraduate Application Essay Samples Try to remember, an admission essay sample may be good way to find out more about the writing procedure and understand the task better. Please note that a few of these college essay examples could be responding to prompts that are no longer being used. At the conclusion of a module, a student should have the ability to demonstrate the capacity to carry out research utilizing Korean and English language materials, and supply an orderly synthesis of their findings. Among the nurses ascertained he had been swinging from tree branches in a neighbo rhood park and had hit his head when he fell from a tree. EssayEdge is the top application essay editing service on the planet. You're able to create just a single student account and submit only a single application for the year you mean to enroll. The major issue with threads is the way to make sure that all processes that access a typical resource read its appropriate price and leave the resource with the right value despite trying to access it at exactly the same time. You don't have to be concerned about your personal details that could be viewed, as we handle the matter on a safe network. Fantastic anecdotes and individual insights can definitely bring in an audience's interest. Enlist the aid of others to make certain your essay is immaculate. When you're done writing an essay, examine the content, and you'll discover plenty of information that isn't required. Writing a college essay can be a challenging task in the beginning, but understanding how different topics of college essays work may help you later on. The War Agains t Undergraduate Application Essay Samples Now, take a look at what you've written. The Rutgers application gives multiple opportunities for applicants to spell out their accomplishments, activities, community support, and individual experiences. Don't forget, you're the one best equipped to judge how accurately you're representing yourself. When concepts have a substantial complexity, it's always a great idea to use analogies. Don't forget there are thousands of others students applying to your preferred university, and you will need to distinguish yourself. You've got into university to read history, among the most fascinating subjects on offer. Undergraduate Application Essay Samples - Is it a Scam? What's a college admission essay. Rutgers requires you to provide a brief essay of your initial work. Now you're prepared to compose your very first draft. You've been set your very first essay and you're not clear about these requirements. Stephen's essay is quite effective. In any case, proofreading is insufficient for a psychology essay. Ordering at Masterpapers you will get an admission essay which will help you get. You'll also be requested to compose an admission essay and you could be called in. Choosing Undergraduate Application Essay Samples It's very beneficial to take writing apart as a way to see just the way that it accomplishes its objectives. Also, humor isn't a replacement for substance. When you've read through the instructions a number of occasions and gathered your notes, you can begin creating an outline to organize your essay and make a decision as to what message you wish to send. Ultimately, the detail of true speech makes the scene pop.

Essay Topics For the Roman Empire

Essay Topics For the Roman EmpireEssay topics for the Roman Empire can be quite varied and interesting. There are all kinds of reasons to choose to write about this topic. It can be just because you have a passion for history or because you simply enjoy learning about the past.The primary reason why you would want to write about the Roman Empire is because you have an interest in history. One way of doing this is to write about a particular time period. You could begin with the emergence of the empire in the year 300 A.D. This particular period is full of interesting stories and interesting facts.Today there are many ways to learn about the history of the empire in the past, even though it has been much changed from its original form and most of the aspects remain as they were in the past. This is especially so in the subject of history, especially the Roman Empire. In fact, students of the subject are often faced with this type of issue and many of them end up finding that they are not very familiar with all of the facts of this particular time period.Today there are many essay topics for the Roman Empire, that you can choose from. These could include things like a historical tour of the empire that you took during your college days. Another good example is to write about any book or movie that was about the time of the empire.Some of the essay topics for the Roman Empire can also include reading about the contributions of the different individuals who have played an important role in shaping the empire during this period. You can do this by choosing a topic that has been selected by you, such as various generals and politicians. By reading about them you can gain a good idea of the era and how each of them had an influence on the empire at that time.Some of the essay topics for the Roman Empire may also include examining the policies of the emperor which helped to shape the empire in the course of its history. There are many options to explore here and many d ifferent parts of the empire have been examined. You can explore many of the different regions and concentrate on their particular contribution to the Roman empire.Whatever essay topics you choose you will be able to write in a number of different ways. Many people prefer to write an essay on a specific period of time. If you really want to have a good grasp of the subject then you should write about it in some kind of chronological order or chronologically.The essays that you write on this subject are likely to be fascinating and you will be able to put a great deal of information into the history of the empire. By writing as many different subjects as possible you will be able to start getting a feel for the different periods and will also be able to use your various skills to write the best essay possible. There are also many web sites that offer essay topics for the Roman Empire, so you should visit them today.

The Most Popular Essay Writing Topics for Mba Entrance

The Most Popular Essay Writing Topics for Mba Entrance If you are requested to write about your own personal objectives, emphasizing what you want to accomplish professionally will be out of place and will show you as an inattentive individual. The advice you will receive from various individuals will be contradictory so you'll need to make your own mind about how you wish to portray yourself, but the goal is to make sure the vast majority of men and women get roughly the exact same impression of who you would like to portray yourself to be based on the essay you've written. Make certain you understand which ones are definitely the most relevant for your work. The reason may be anything between being buried in an excessive amount of work to being too lazy, either way, the outcome is identical, the work is incomplete, and you find yourself getting a poor grade. 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