How to write a biology paper
Essay Topics About Federalism
Thursday, August 27, 2020
Controversies on School Uniform Article Example | Topics and Well Written Essays - 500 words
Debates on School Uniform - Article Example The expenses of the in vogue garments and the related clashes, made most schools and guardians to disturb for school garbs. In any case, this issue has kept on raising debates where a few understudies and their folks guarantee that it is a type of infringementâ relating to the principal altered rights. They guarantee that, the wearing of outfits smothered their feeling of independence. Understudies that were typically usedâ to having an expansive selection of outfits were currently limited toâ keeping their clothing basic. I will in general accept that, kids have different manners by which they can undoubtedly communicate their emotions. This should be possible by utilizing the individual qualities (Catalanello).à à In most schools, the choice to acquaint garbs rose due with the rising concern dependent on group hues where little youngsters began wearing garments that were considered amazingly provocative for the seven or eight graders. The presentation of garbs along these l ines, has gone far in eliminatingâ the social concerns and the different interruptions that influences kids in their scholastics. Despite the fact that the acquaintance of garbs came about with much debate to the two guardians and kids, decrease in group exercises, sexual assaults and savage activity among kids have been seen (Angelfire).à à After the presentation of regalia in school, there are no more morning disarrays. This was accounted for by the guardians whose youngsters go to schools with unform rules. Other than about few gripes that are broadcast on the discussions concerning school garbs, which respect to costs.
Saturday, August 22, 2020
Sports Utility Vehicles free essay sample
There has been an expansion in the stylishness and purchaser notoriety of the Sport Utility Vehicle ( SUV ) in the last hardly any mature ages, however there is no vulnerability in my mind that these vehicles are a peril on and off course. Not just are these vehicles get bringing down to overmaster and dwarf cars on roadways and fundamental streets, they are get bringing down to dwarf them in mishaps and discard each piece great. Chrysler, Ford, Dodge, even Toyota and Honda are get bringing down to pitch their creators and inside decorators into new and well known lines of SUV # 8217 ; s. On the off chance that you are in forepart of one of these huge and cumbersome glancing creatures in one of today # 8217 ; s minimal cars, their approaching and ground-breaking hazard can look considerable # 8211 ; why wear # 8217 ; t they only base on balls by as of now? ; on the off chance that you are behind one of them, favorable luck in observing anything in forepart of around you. We will compose a custom paper test on Sports Utility Vehicles or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page What befell past dependable family unit station waggon?In August of 1989, Elizabeth Livingston drove her Isuzu Trooper II, an athleticss open help company vehicle, off a course close to Bozeman, Montana. She endeavored to drive back onto the roadway however unfortunately her SUV rolled and she was tossed from the sports open assistance partnership vehicle, # 8220 ; persevering through a break that rendered her paraplegic # 8221 ; . Elizabeth Livingston documented a risk suit against Isuzu and after the eight-day test, a jury granted a 2.1 million dollar state. During the test a collection of grounds was utilized to turn out the likeliness of SUV # 8217 ; s to turn over # 8211 ; # 8220 ; tapes imagining rollovers of other comparable SUV # 8217 ; s, to PC produced reenactments of the existent mishap, to creator # 8217 ; s advertizements demonstrating the producers foreseability of the use of SUV # 8217 ; s. # 8221 ; ( Builders: Be Upright and Fix SUV Rollovers )One thought that is perp etually going to my head is that despite the fact that the National Highway Safety and Traffic Association has expressed that # 8220 ; SUV # 8217 ; s turn over twice every piece often as do automobiles # 8221 ; ( Poseur Sport selection Page https://studymoose.com/sports-skipper assignment discourse article) , a few creators of SUV # 8217 ; s are non paying satisfactory taking care of this significant activity. Because of the high focal point of attraction on these vehicles, they are well more flimsy than automobiles. Sports Utility Vehicles were initially intended to be driven off course and can turn over securely, all things considered these days extremely few are being planned with pivotal revolution bars. # 8220 ; And to do undertakings more regrettable, hardly any meet the National Highway Traffic and Safety Administration rooftop wellbeing rules for vehicles [ each piece frail as those models are ] # 8221 ; ( Consumer Law Page ) . A rollover all around happens when the driver is compelled to make prompt exigency move # 8220 ; in the wake of moving in one way as being compelled to rapidly amend in the contrary way # 8221 ; ( Consumer Law Page ) . It would do detect that a vehicle with such a high focal point of attractive energy would hold an expansive way expansiveness to offend it, SUV # 8217 ; s by the by overall do non hold a wide way broadness, and a head delineation is the RAV4. Thus, SUV # 8217 ; s will divert over from quick moving or activity, rather than # 8220 ; slide, turn and recoup, # 8221 ; that is basic in a vehicle with a wide way breadth.The U. S. National Highway Traffic Safety Administration gives the SUV the undermentioned admonition: # 8220 ; This vehicle will oversee and guide in any case from a common rider auto in driving conditions which may occur on boulevards and primary streets and off course. Likewise with different vehicles of this sort, on the off chance that you make fresh twists or detached moves, the vehicle may turn over finished or may go wild and crash. You should peruse the on-asphalt and rough terrain driving tips in the ownerââ¬â¢s manual and have on your place belts at all timesâ⬠( Consumer Law Page ) .Not simply do SUV # 8217 ; s turn over more than cars do, they have second rate stopping mechanisms each piece great. When slowing down good ways from 60 miles for every hour to 0 miles for each hour were looked at in a figure of cars and SUV # 8217 ; s, it was discovered that cars will intrude on Oklahoman ( in less pess ) than SUV # 8217 ; s will:Porsche Boxster: 120 pessOldsmobile Intrigue: 131 pessDodge Caravan SE: 135 pessPontiac Conveyance: 141 pessIsuzu Rodeo: 148 pessFord Explorer: 150 pessChevrolet Blazer: 154 pessChevrolet Suburban: 155 pess ( Poseur Sport Utility Page ) .Personally, on the off chance that I needed to end right away for any ground, I would want to be in an auto I could promise to end Oklahoman rather than therefore or too much late. Not that I would wish a car crash on anyone, however openings are that the greater part of us will be in at least one eventually in our lives. When this mishap occurs, okay rather be in a vehicle that you know has been known to do high harmed to its riders or one that causes relatively little hurt? Blending to the Insurance Institute for Highway Safety, # 8220 ; In singular vehicle crashes, overwhelming vehicles with firm edges ( most SUVs ) may truly make more to hurt the vehicle # 8217 ; s occupants in light of the fact that there is little give, or vitality absorbing innovation, to scatter the power of running into an immoveable item. # 8221 ; Many SUV # 8217 ; s have what are called stepping stool outlines, # 8220 ; which are non intended to retain hit impacts # 8221 ; ( Poseur Sport Utility Page ) . One of only a handful not many ways that a Sports Utility Vehicle will turn out in front in a hit is the point at which they are a lot greater than the other auto included, dealing w ith the deep rooted fantasy that # 8220 ; greater is better # 8221 ; .Another purpose of conflict I have with SUV # 8217 ; s are their money related qualities and gas milage. For one of these larger than average yet voguish beasts, you will pay wherever from around 25000 to 100000 dollars. Why wage that much cash for a SUV that does non hold great mobility, gas milage, speed or security when you can procure an auto with a bigger motor, top of the line mobility and great wellbeing models for the equivalent or less cash? An auto will obtain around 26 miles/gallon in city drive ; the new Honda Insight gets an astounding 90 miles/gallon in the city. Sports Utility Vehicles on the different manus, simply obtain around 12 miles/gallon in the city. From a financial perspective along these lines, SUV # 8217 ; s are non meriting their money related value.If your motivation when driving or potentially purchasing a vehicle is to hold a stylish and famous vehicle, so a Sports Utility Vehicle is for you. In any case, if rollovers, security, slowing down separation, cost, and eco-friendliness are worries of yours, you may want to take a gander at different choices before purchasing a famous SUV. When purchasing a vehicle, regardless of whether it is an auto or truck or SUV, wage close joining in and look into what you are securing yourself into. Notices + Clifford, Robert A. , Clifford Law Offices. # 8220 ; Builders: Be Upright and Fix SUV Rollovers # 8221 ; . hypertext move convention:/www.cliffordlaw.com/media/articles/1273.html. July, 1998.+ Alexander, Richard. ( The Alexander Law Firm and Alexander, Hawes A ; Audet, LLP. Customer Law Page. hypertext move convention:/www.consumerlawpage.com/article/4by4-rollovers.shtml. Copyright 1994-1999. + Poseur Sport Utility Page. hypertext move convention:/poseur.4 # 215 ; 4.org/. 1997
Friday, August 21, 2020
Blog Archive Admissions Myths Destroyed Yikes, a Typo I am Done!
Blog Archive Admissions Myths Destroyed Yikes, a Typo I am Done! mbaMission hosts a weekly blog series, âAdmissions Myths Destroyed,â for our friends at Beat the GMAT. Check out the BTG site for fresh material and ours for âreprints.â The following piece was penned by mbaMission Founder, Jeremy Shinewald: You have worked painstakingly on your application. You have checked and rechecked your work. You finally press submit and then you discover, to your horror, that you are missing a comma and inadvertently used âtooâ instead of âto.â The admissions committee is just going to throw your application out, right? Wrong. There is a fine line between a typo and pervasive sloppiness. If you have typos and grammatical errors everywhere, then you send a negative message about your sense of professionalism and your desire to represent yourself and thus the target school in a positive way going forward. If you have a minor mistake or too (ooops, we meant mistake or two) in your text (and there is no magic number; three would not necessarily disqualify you either), then you have a situation that is unfortunate, but not devastating. Admissions committees understand that you are only human and, if you are a strong candidate, the entirety of your professional, community, personal, and academic endeavors, will outweigh these blips. Donât dwell on the mistakes. Donât send new essays. Just accept your own fallibility and move on. Share ThisTweet Admissions Myths Destroyed
Monday, May 25, 2020
What Does Ms. Felder Way Knew The Individual Students
Knowledge of Students In my observations I did find some evidence that Ms. Felder-Way knew the individual students. She remembered that one student had recently spoken at a school assembly and complimented him on having an excellent voice. During that time the class was writing an essay and she told the student that he needed to transfer that voice into his writing. Once she reminded him of that his introduction to his essay was great. Ms. Felder-Way also knew which of her students participated in the after-school tutoring program. She wanted them to use the strategies that they learned in the program to help them solve math problems. Although there was some evidence of knowledge of individual students, I believe that Ms. Felder-Way couldââ¬â¢ve known more about the students. I observed that some of the students struggled with certain activities while others had no problems. If she had more knowledge of the individual students it couldââ¬â¢ve affected those studentââ¬â¢s con tent learning. I donââ¬â¢t believe that she takes the knowledge of her students into account in terms of design of the classroom, culturally relevant pedagogy, or to inform instruction. Use of Technology From my very first observation I could tell that technology played a huge role in Ms. Felder-Wayââ¬â¢s classroom. She found ways to integrate technology into almost every lesson. All of the students were assigned Chromebooks which were purchased by the district. In the classroom there was a SMART Board, two desktopShow MoreRelatedSadie Hawkins Day and Valentine Grams18321 Words à |à 74 Pagesimproving the school. ââ¬Å"The Make-A-Wish Foundation helps children who are sick by helping them accomplish their wishes,â⬠explains President Angela Wang. ââ¬Å"The other half of the money will go towards fulfilling studentsââ¬â¢ wishes to improve our school. We are planning to have ballots for students to vote on school beautification projects, such as getting new benches for the freshman locker area.â⬠The club sold various sized and colored teddy bears, a change from their previous yearsââ¬â¢ Valentine grams.
Thursday, May 14, 2020
The Cold War And Technology Advancements Essay - 1379 Words
The Cold War and its advancements in technology During the middle 1940s there was a lot going on in the world. This includes World War two coming to an end after the United States use of the atomic bomb on Japan, most of Europe in shambles from battles and the Russia or now called Soviet Union (USSR) turning to communism. One may think how technology could advance at such a time. Well during war a lot of pressure is put on countries to supply resources. These resources are very expensive and force citizens not going off to fight in the war to work and help supply for the war. This can also have positive effects on the economic and technological development of these countries. Wars are expensive but they do accelerate technological advancements/developments to solve specific military needs. These devices are then later implied for everyday use. The cold war is a great example of this even know there was no physical war. The science and technology that was discovered during the cold war has primarily helped drive technology to wher e it is today. The Cold War started between the time span of 1945 to 1949 (1). There was no exact date of in starting because the war was fought with no battle causticities. The war was a conflict over how Germany and other parts of Europe should be run after World War two. The tension was between the western BLOC nations and the Eastern BOC nations (1). The United States was the leader of the Western BLOC nations along with the NATO nations andShow MoreRelated The Cold War Era Essay example1046 Words à |à 5 PagesThe Cold War Era Works Cited Missing The late 1940s to the mid 1980s the American society saw what could quite possibly be titled the biggest technological effect on society. This era, The Cold War, was a period in which fear of attack or invasion and a need to be superior reigned in the American society. It led to the development of space technology, during the Space Race, communication systems, and military technology in what has been appropriately deemed the Arms Race. On OctoberRead MoreThe Cold War and Its Effect on The History of America Essay1706 Words à |à 7 Pages The Cold War was the ideological conflict between the two superpowers of the world, the democratic United States of America and the communist Soviet Union. For over fifty years the two superpowers fought each other indirectly for power and control of the world. The Cold War started after the end of the Second World War in 1945 when the eyes of both superpowers were no longer looking at Nazi Germany, but instead at each other and the fate of the rest of the world. The Cold War began after the SecondRead MoreThe Shape of the American Military, Technology, Culture Essay1200 Words à |à 5 PagesTechnology and the American Way of War Since 1945 covers in detail a wide range of weapons systems, technologies, and other equipment developed by the United States Military. Naturally, a significant amount of Mahnkenââ¬â¢s book places a heavy emphasis on technologies and systems developed during the Cold War. The book could almost be examined as a complete history of the development of milit ary technology during that period, however, the author has a much more significant purpose for his work than toRead MoreThe Cold War On The Past And Present Military Technology1310 Words à |à 6 PagesThe Cold Warââ¬â¢s Effect and Impact on the Past and Present Military Technology The high level military protection Americans may take for granted today was a result of a war that never took place. The Cold War was an era that lasted over four decades from 1947-1991 in which America and Russia raced to outdo each other in upholding their beliefs of government, that is capitalism vs communism. Surprisingly, however, a far greater impact was seen on the technological bmm advancements in America. ThisRead MoreThe Cold War During World War II Essay1632 Words à |à 7 PagesThe Cold War was a clash of culture, ideologies, and a standoff between the world s two greatest nuclear powers. The argument of the American side was based around Capitalism and a hunger for ever growing business while the Soviet Unionââ¬â¢s was structured around Communism and itââ¬â¢s powerful theocracy that stated it must be spread to every country on the planet. As a result, there has been much debate about whether the U.S. initiated the Cold War through their usage of the atomic bomb in World War IIRead MoreCommunism s Effect On Technology907 Words à |à 4 PagesCommunismââ¬â¢s Effect on Technology World War II began because of an invasion from Nazi Germany to Poland causing Britain to declare war on Germany. During the fall of World War II and the beginning of the Cold War, space exploration was at the top of Americaââ¬â¢s to do list. America was not the only country interested in gaining answers about the solar system and its planets. There were many times during the Cold War where the Soviet Union would have dramatic increases in science and technology. The Union ofRead MoreWorld War II The Greatest Military Powers At The Time1739 Words à |à 7 PagesFranciel Baez Mr. Kazlauskas AP US History/ Period: 5 Research Paper 17 June 2015 During World War II the greatest military powers at the time, the United States and the Soviet Union, had strong tensions between one another. The Cold War permanently shaped the United States military system. During World War II, as tensions raised between the United States and the Soviet Union, the advancement of technology increased dramatically, which eventually led to the Nuclear Arms Race. As a result of this, manyRead MoreThe Space Race 792 Words à |à 3 Pagesfirst time homo sapiens were able to escape and extend their biosphere. This age is filled with technological advancement. The space race gave the ability for a new age of technological advancements to occur. Almost every technological device that is produced or owned by people in the 21st century world contains technology that was invented or derived from the space race. Technology is the product of modernization and industrialization. Society is forced to make adjustments in social, economicRead MoreUnited State s And The Soviet Union1750 Words à |à 7 Pages Following World War II, the United States and the Soviet Union sprung into what is now called the Cold War, and subsequently the Space Race. This was a time period where our countryââ¬â¢s debt more than quadrupled, there was a constant fear of Nuclear War, and relations with another world superpower and former ally were rendered nearly irreparable. National Security and pride faltered initially, but from what seemed like it could have been the end of the capitalist world as we knew it, something incredibleRead More2017. Nuclear Weapons: A Very Short Introduction Review.1644 Words à |à 7 Pagesdevastating, demonstrating the true power of nuclear warfare. Since the incident, the world has been left fearing the possible calamity of another nuclear war. Joseph Siracusaââ¬â¢s Nuclear Weapons: A Very Short Introduction explains aspects of nuclear weaponry from simply what a nuclear weapon is, to the growing fear from nuclear warfa re advancements in an age of terrorism. The book furthered my education on nuclear weapons and the effect they place on society, physically and mentally. Siracusa begins
Wednesday, May 6, 2020
Overcrowding Of Prisons And Its Effects On Inmates
Overcrowding in Prisons In the United States, the increasing population within prisons contribute to the stress regarding the security of correctional facilitiesââ¬â¢ and the negative effects on inmates. Overcrowding can be defined as a space with a concentrated number of objects or people in a space beyond comfort. According to Verne Cox, PhD, ââ¬Å"as a group of prison researchers summarized, in the 1980s [...] crowding in prisons is a major source of administrative problems and adversely affects inmate health, behavior, and morale.â⬠(Haney. 2006 (4.)) Furthermore, the effects of overpopulation contribute to that of psychological hardship and emotional distress. The extent of overcrowding in prisons chronically effects not only prisonersââ¬â¢ morality and the correctional facilitiesââ¬â¢ security, but society as well regarding the taxes to paid. In the prison setting, crowded conditions have been observed to be chronic on the convictsââ¬â¢ mental health and wel l-being. According to the John Howard Society, ââ¬Å"when people prone to antisocial behaviour are gathered, there is an absence of personal control and idleness and boredom can be prevalent.â⬠(Prison Overcrowding. 1996 (1.)) This boredom results in an increased chance of violence within the facility suggests evidence for competition for resources and space. Furthermore, dominance becomes almost vital in prisonersââ¬â¢ eyes offering them a feeling of power, self-worth, and personal control causing a ââ¬Å"survival of the fittestâ⬠attitudeShow MoreRelatedPrison Overcrowding : A Negative Effect On The Inmates920 Words à |à 4 PagesWhen a prison becomes overcrowded its intended mission and goal becomes more difficult for the administration to achieve. It can have adverse effects on the lives of inmates, correctional staff, and even cause those released from prison to fall victim to recidivism after release. The objective of this paper is to critically analyze and research this issue in order to come to some conclusions about this issue, and the credibility of the resources used. Overcrowding in prisons has a negative effectRead MorePrison Overcrowding Essay1184 Words à |à 5 Pages Prison Overcrowding Nicole Neal American Intercontinental University Abstract This research paper is to explore the impact of prison overcrowding. The United States has a, what seems to be everlasting, prison overcrowding problem. Not only does the United States have this dilemma, but also many other countries have overcrowded prisons as well. Many issues need to be addressed; ways to reduce the prison populations and how to effectively reduce prison cost withoutRead MoreEffects Of Prison Overcrowding907 Words à |à 4 PagesAnother effect is that prisoners must spend more time inside due to the lack of officers to watch them in the outside areas. This results in less time outside in the fresh air and sunshine for the prisoners which lead to their dissatisfaction; unhappy prisoners are harder to control and more fighting is the result. There is also the problem of watching the inmates so that they have to remain inside their small cells for more time during the day. (Prison overcrowding is a growing concern in the URead MoreAnnotated Bib1556 Words à |à 7 PagesInstitutional Conditions and Prison Suicide: Conditional Effects of Deprivation and Overcrowding. The Prison Journal, 85(4), 490-515.doi:10.1177/0032885505282258. Sage Publications. The article studies the correlation between violence, mainly suicide, and the effects of prison overcrowding as it relates to prisoners, the economy and communities outside of prison. The author uses national data on prisons in the U.S in order to show the consequences such as suicide that prison overcrowding causes. The authorRead MorePrison Overcrowding And The United States1555 Words à |à 7 Pagesones.â⬠The prisons in the United States have been overcrowded for many years and require a change in order to fix this. Some of the main causes for prison overcrowding that will be covered in this paper are mass incarceration, long sentencing, recidivism, and prisoners of drug crimes. Overcrowding of prisons in the United States is a major issue that affects not only the prisoners themselves, but taxpayers and politicians. Although there are many different solutions to prison overcrowding such as buildingRead MoreEffects Of Prison Overcrowding1345 Words à |à 6 Pagesproblems a nd a few of the effects that prison overcrowding causes towards the inmates and the guards. I will first address the issue of violence that prison overcrowding causes. My next point will be the health of the inmates discussing both their physical and mental while in overcrowded prisons. Lastly I will discuss the physical and mental health of the correctional officers and how the job could lead to correctional officers having issues in their private life. Prison Overcrowding has become a majorRead MoreThe Problem Of Prison Overcrowding1572 Words à |à 7 Pagesthe past 30 odd years, Californiaââ¬â¢s prison population has grown by 750 percent (ââ¬Å"Californiaââ¬â¢s Perpetuating Prison Crisisâ⬠). As this percentage perpetuates to make substantial gains, inmates are suffering in confinement cells, officials are negotiating over the issue, and the public is protesting to make their opinions count. The prison crisis has continued to grow over the years, causing a great uproar among all of Californiaââ¬â¢s 32 state prisons. Prison overcrowding has been an increasingly vital issueRead MoreProblematic California Prison System Essay849 Words à |à 4 PagesCalifornia has one of the most dysfunctional and problematic prison system in US. Over the last 30 years, California prison increased eightfolds (201). California Department of Correctional and Rehabilitation (CDCR) does little to reform prisoners and serve as human warehouse rather than a correction institution. Californias prison system fails the people it imprisons and society it tries to protect. In many cases, Californias prison system exacerbates the pre-existing problems and aids in theRead MorePrison Overcrwoding in America and England1234 Words à |à 5 PagesPrison overcrowding in the United States is due to many reoccurring charges that is being sentenced to inmates that have been released and returning. As the increasing inmate population is a growing concern in the U.S, many law enforcement agencies and academic expert have analyzed dat a about the situation and are working to combat it. Research shows that Drugs are mainly to blame. Of the inmates in federal prison as of September 2011, more than half or 50.4% was serving sentences for drug offensesRead MorePrison Management Strategies The principal goal of prison management is social control.1300 Words à |à 6 Pages Prison Management Strategies The principal goal of prison management is social control. Institutional security and the personal safety of staff and inmates is the outcome to a well-managed prison, where both the level of routine misconduct by individual inmates and the occurrence of episodic group disturbances signal the breakdown of managementââ¬â¢s ability to exert effective control. Population Reduction Measures Even though the state is expected to obtain savings once this policy is in full effect
Tuesday, May 5, 2020
Lean Practices on Inventory Turnover â⬠Free Samples to Students
Question: Discuss about the Lean Practices on Inventory Turnover. Answer: Introduction Blackmores Private Limited is a company which makes revenue by selling health care products for both human and for animals. These healthcare products include vitamins, herbal products and various mineral nutritional. The company is having more than 20% share of vitamin and supplement manufacturing industry. The company is working in consumer defensive sector. The company is performing its business in Asia and Australia. Companys Asian head office is in Singapore. Companys Chief executive officer is Mr. RichardHenfrey and chief financial officer is Mr. AaronCanning. The company started in the 1930s and has been operated as the market leader for more than 80 years. Companys head office is situated at 20 Jubilee Avenue, Warriewood, Australia. Companys financial year end on 30 June every year. Latest financial year of the company starts on 1 July 2015 and ends on 30 June 2016. Company independent auditor for the latest financial year was Deloitte Touche Tohmatsu. As per the auditors of t he company financial statements of the company is in accordance with the Corporations regulation act 2001. The closing price of company stock on the closing of the market for 29 August 2017 was AUD 97.99 and dividend per share is AUD 1.3 this is on the basis of dividend paid by the company in last quarter (Googal finance, 2017). This report is presented for making analysis regarding the financial statements of Blackmores Private Limited company on the basis of financial statements of the company for the year ended on 30 June 2016. This report will also present companys position in the industry in which company currently running. This report will use ratio analysis and trend analysis for making conclusions regarding the current financial position of the company. Blackmores Private Limited is operating in the vitamin and supplement manufacturing industry. This industry needs a lot of capital investment for manufacturing and packing its produce. This industry needs a higher level of knowledge for using chemical components and machine operations. Companies performing in this industry also need to cope up with latest techniques and efficient workforce which can handle the latest technology. The company is having a vision of business stability. The company is having the objective to capture a major market share of the industry and is a company who provides support to workforce and commitment to the market. The industry in which company is working is growing and will always be in growth phase because the production of this industry is all time requirement for consumers (Blackmores, 2016). Financial statement analysis This statement shows the income and expenditure made by the company during the accounting period and net profit earned or loss suffered by the company due to the financial performance of the company during the year (Hoyle, Schaefer, Doupnik, 2015). In the present case companys profitability showing following results, Year ended 30 June 2014 2015 2016 Gross profit $106,637,000 $323,865,000 $502,948,000 Net profit $25,429,000 $46,556,000 $100,008,000 Income from operations $38,798,000 $70,521,000 $144,176,000 Gross profit shows profit earned by company from direct activities. It directly related to the revenue made by company and cost incurred for production. In the present case, such gross profit is having growing trend means the company is having good profitability position from a gross profit point of view. Net profit shows profit earned by company from all activities. In the present case, such net profit is having growing trend means the company is having good profitability position from a net profit point of view. Operating profit shows profit earned by company from operating activities. In the present case, such operating profit is having growing trend means the company is also having good profitability position from operating profit point of view. Trend analysis of the company shows following results year 2014 2015 2016 Revenue 346760000 100.00% 471615000 100.00% 717211000 100.00% Cost of revenue 240123000 69.25% 147750000 31.33% 214263000 29.87% Gross profit 106637000 30.75% 323865000 68.67% 502948000 70.13% Operating expenses 67839000 19.56% 253344000 53.72% 358772000 50.02% Operating income 38798000 11.19% 70521000 14.95% 144176000 20.10% Other expense 3835000 1.11% 1689000 0.36% 765000 0.11% Income before taxes 34963000 10.08% 68832000 14.59% 143411000 20.00% Provision for income taxes 9534000 2.75% 22276000 4.72% 43391000 6.05% Net income from continuing operations 25429000 7.33% 46556000 9.87% 100020000 13.95% Net income 25429000 7.33% 46556000 9.87% 100008000 13.94% Tread analysis presents that from the year 2014 to 2015 companies cost of revenue decline significantly and operating expenses increase significantly it means there may be any change for classification of expense from the cost of revenue to operating expense. Annual report of the company does not disclose regarding any significant change in the accounting policies of the company. Statement of financial position Statement of financial position represents the total assets, total liabilities and total equity of the company (Kieso, Weygandt, Warfield, 2010). It satisfies the basic accounting equation i.e. total assets must be equal to total liabilities and total equity. In the present case, this equation is satisfied by company in this way, 2014 2015 2016 Total assets $236,594,000 $293,407,000 $ 434,023,000 Total liabilities $132,368,000 $160,492,000 $ 255,760,000 Total stockholders' equity $104,226,000 $132,915,000 $ 178,263,000 Total liabilities and equity $236,594,000 $293,407,000 $ 434,023,000 It can be easily analysis by any accounting professional that companys figures relating to the financial position of company satisfy the accounting equation i.e. total assets must be equal to total liabilities and total equity. Trend analysis of the company showing following results, Year 2014 2015 2016 Assets current assets 131376000 55.53% 187844000 64.02% 294624000 67.88% non-current assets 105218000 44.47% 105563000 35.98% 139399000 32.12% Total assets 236594000 100.00% 293407000 100.00% 434023000 100.00% Liabilities and stockholders' equity Liabilities Total current liabilities 58040000 24.53% 114998000 39.19% 192279000 44.30% non-current liabilities 74328000 31.42% 45494000 15.51% 63481000 14.63% Total liabilities 132368000 55.95% 160492000 54.70% 255760000 58.93% stockholders' equity 104226000 44.05% 132915000 45.30% 178263000 41.07% Total liabilities and equity 236594000 100.00% 293407000 100.00% 434023000 100.00% Trend analysis of the companys balance sheet shows that there are no major changes made by a company in financing method i.e. debt financing and equity financing of the company over the three years remains approximately in same ratios. In addition to this companys current and non-current assets are also not showing any major changes these remain with the approximately with the same ratio. ratios of current and non-current changed and current obligations increased means company will need more current assets for paying that current obligation. Annual report of the company does not disclose regarding any significant change in the accounting policies of the company. Statement of cash flow Cash flow statement of a company is a statement which shows the flow of cash irrespective of accrual concept of accounting. It considers only cash related activities. Cash flow statement of a company divided into three parts i.e. operating, financing and investing (DRURY, 2013). In the present case companys cash from operating activities and net income showing following amounts, Year 2014 2015 2016 Cash from operating activities $37,491,000.00 $71,127,000.00 $83,676,000.00 Net income $25,429,000.00 $46,556,000.00 $100,008,000.00 In 2014 and 2015 cash from operating activities is more than net income means that either company received advances from customers or received prior dues or creditors of the company become overdue and did not paid by company or company paid prior advances which are utilized in the year ending 2014. In 2016 cash from operating activities is less than net income means that either company paid advances to customers or did not received prior dues or creditors of company paid by company or company did not paid prior advances which are utilized in the year ending 2014. Cash from investing activities shows following result in the Blackmores Private Limited, Year 2014 2015 2016 Net cash from investing activities $ (4,313,000) $ (3,191,000) $ (39,939,000) Negative cash from investing activities shows that company made cash outflow for making an investment in non-current assets more than the cash inflow realized due to the sale of non-current assets (Fraser, Ormiston, Fraser, 2010). In the present case companys cash from operating activities showing net flow means company made expansion of business by inserting new non-current assets in the pool of assets of the company in all three years. Companys cash flow statement from financing activities showing following results, Year 2014 2015 2016 Debt issue $ 13,857,000 Debt repayment $ (14,000,000) $ (29,000,000) Common stock issue $ 2,301,000 Dividend paid $ (18,087,000) $ (22,703,000) $ (57,704,000) Other financing activities $ (6,000) Net cash from financing activities $ (32,093,000) $ (51,703,000) $ (41,546,000) Above data shows that companys most relevant source of finance is debts. The company can make cash inflow either by issuing debts or by issuing equity. Overall cash increased and decreased over the past three years are, year 2014 2015 2016 Net cash from operating activities $ 37,491,000 $ 71,127,000 $ 83,676,000 Net cash from investing activities $ (4,313,000) $ (3,191,000) $ (39,939,000) Net cash from financing activities $ (32,093,000) $ (51,703,000) $ (41,546,000) Net change in cash $ 636,000 $ 18,332,000 $ 722,000 Liquidity ratios show the short term position of the company these ratios always maintain by the company at a moderate level so that short-term obligation can be fulfilled by short term assets and excess of the fund will not remain for wrong utilization. In the present case liquidity ratios of the company showing following results, Year 2014 2015 2016 Working capital $73,336,000 $72,846,000 $102,345,000 Current ratio 2.26 1.63 1.53 Receivable turnover ratio 4.91 4.40 5.33 Average days sales uncollected 74.28 82.87 68.52 Inventory turnover 6.20 3.82 1.84 Average days inventory on hand 58.89 95.52 198.44 A current ratio over the years decline means company started to maintain lower current assets it is not good for the company because it may create a problem in case of unexpected obligations. Average days sales uncollected shows credit period of the company which is declining, this is good for the company because lower credit period will help the company in earlier cash realization. Inventory turnover ratio shows a number of times company sale its inventory (Demeter Matyusz, 2011). This ratio is declining it denotes that companys stock become moving or obsolete hence company requires to take steps to check why the stock is slow moving. Profitability ratios Profitability ratios are the ratios which denote profitability condition of the company. Higher profitability denotes higher growth, hence these ratios must have increasing trend so that company could make growth with increasing rate. In the present case, companys profitability ratios showing following results, Year 2014 2015 2016 Profit margin 7.33% 9.87% 13.94% Asset Turnover 1.47 1.61 1.65 ROA 10.75% 15.87% 23.04% ROE 24.40% 35.03% 56.10% All profitability ratios of the company showing increasing trend, it means that the company is operating with efficiency and company should maintain this level of performance and make effors to enhance this performance. Long term solvency Following are the long term solvency ratios of company, Year 2014 2015 2016 Debt to equity 1.27 1.21 1.43 Interest coverage 7.56 18.33 63.46 Debt equity ratio shows debt financing by the company in comparison of equity financing of the company. In 2015 to 2016 increase in this ratio is due to new debt issuance. This ratio shows that company is believing more on debt financing which may create problem to the company in case of non-availability of funds on the repayment date. Interest coverage ratios show that how many times interest can pay by the company from the operating profits of the company. Increase in this ratio is good for the company. Cash flow adequacy Year 2014 2015 2016 Cash flow yield 1.47 1.53 0.84 Cash flows to sales 0.11 0.15 0.12 Cash flows to assets 0.16 0.24 0.19 Market strength Ratios Following results are presented by the market strength ratios of company, Year 2014 2015 2016 Price $ 138.00 $ 78.65 $ 27.37 earnings per share $ 1.49 $ 2.70 $ 5.81 Conclusion Financial analysis of Blackmores Private Limited shows that company is doing good from the financial prospective except debt financing. Blackmores require decrease its debt financing and increase equity financing so that risk could be minimized. Works Cited (2016). FINANCIALREPORT. Retrieved August 2017, 29, from https://www.google.co.in: https://www.google.co.in/url?sa=trct=jq=esrc=ssource=webcd=2cad=rjauact=8ved=0ahUKEwiTytToyPzVAhVCLY8KHc5RC2kQFggtMAEurl=https%3A%2F%2Fwww.blackmores.com.au%2F~%2Fmedia%2Ffiles%2Finvestor-centre%2Fannual-and-half-yearly-reports%2Ffy17%2F1h-2017-f Demeter, K., Matyusz, Z. (2011). The impact of lean practices on inventory turnover. International Journal of Production Economics , 133 (1), 154-163. DRURY, C. (2013). Management and cost accounting. Fraser, L., Ormiston, A., Fraser, L. (2010). Understanding financial statements. Googal finance. (2017). Blackmores Limited. Retrieved August 29, 2017, from https://www.google.com: https://www.google.com/finance?q=ASX:BKL Hoyle, J., Schaefer, T., Doupnik, T. (2015). Advanced accounting. McGraw Hill. Kieso, D., Weygandt, J., Warfield, T. (2010). Intermediate accounting: IFRS edition. John Wiley Sons.
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