Cash flow Coursework Example | Topics and Well Written Essays - 1000 words

Cash flow - Coursework Example From the above hypothetical cash flow, we can see that the cash from operation $2837 million and net profit is $124 million. There is a difference between the cash generated from operating activities and net profit. It is because cash from operations includes capital expenditure, income from sales of plants, equipment and property and cash acquisitions but when we compute net profits then we deduct all the expenditures from the sales revenue. Thus the net profit and cash from operations may not always be equal. A company can earn net profit but it may earn negative cash from operations which indicate the company actually has no cash in its hand. Cash flow from operating activities can be done by using either direct method or indirect method. These methods are different from each other. In the direct method information about main elements of gross cash payments and gross cash receipts is shown as separate and the information about the receipts and payments can be gathered either from records of accounts or by adjusting the cost of sales, sales and other elements in the income statement. But on the other side in case of indirect method, profit and loss is adjusted on elements which are related to financing and investing activities and effects of noncash transactions like changes in receivables, payables, inventory, provisions, depreciation, amortisation, gains and losses in foreign currency and differed tax liabilities are also adjusted for the items (Thornton, 2012, p.15).

The Live Consultancy Personal Statement Example | Topics and Well Written Essays - 1500 words

The Live Consultancy - Personal Statement Example It would be a best practice if I put in my experience and its impact on my personal characteristics under the following heads : -> Planning: Planning is the primary activity to be done for every step in your life. A plan and an effective implementation on it would bear results. As a team, we had been very satisfactory in realizing the goals and aims and describing the strategies to achieve this. But on the personal level I had a tough time, as I could not prioritize my work on the basis of its importance, I had to face difficulties. I have to bring in much efficiency in building a plan, and then defining various steps in implementing the defined plan and achieving the goals in a set of time. This would be my primary area of focus now. A plan would definitely help me in getting effective results. -> Organizing: The best part of the project had been the organizing. The way everything was organized was highly appreciable. Our mentor had assigned each of us the task required to be done. There have been vary rare instances where I felt few gaps, the main reason behind this being miscommunication which led to misunderstandings. Thus I feel the only thing required would be developing good rapport among the team members. -> Managing the Task: The outcome was to personally gain confidence, when faced with being a member of a group. Every one of us were assigned different task, the appreciation I had received on the completion of any activity made me feel happy and I was compelled to out perform others in the team. ... But on the personal level I had a tough time, as I could not prioritize my work on the basis of its importance, I had to face difficulties. I have to bring in much efficiency in building a plan, and then defining various steps in implementing the defined plan and achieving the goals in a set of time. This would be my primary area of focus now. An effective plan would definitely help me in getting effective results. -> Organizing: The best part of the project had been the organizing. The way everything was organized was highly appreciable. Our mentor had assigned each of us the task required to be done. There have been vary rare instances where I felt few gaps, the main reason behind this being mis-communications which led to mis-understandings. Thus I feel the only thing required would be developing good rapport among the team members. -> Managing the Task: The outcome was to personally gain confidence, when faced with being a member of a group. Every one of us were assigned different task, the appreciation I had received on the completion of any activity made me feel very happy and I was compelled to out perform others in the team. I felt competitive skills developing in me to a large extent. -> Group Discussions: Group discussions had been another best experience for me. The group discussions which we had every now and then helped me lot in assessing my completed activities and also at the same time it helped me in viewing two sides of any situation. As time was the basic constraint, we could not have many group discussions, but I feel if we had more group discussions the outcome would have been more effective. -> Knowledge skills: I have learnt through contributing not only did I became more relaxed, I was able to

Religious Views On Abortion Religion Essay

Religious Views On Abortion Religion Essay Abortion is defined in different ways by different people; the medical dictionary defines abortion as a premature exit of the product of conception from the uterus. It is the loss of pregnancy (MedicineNet.com, 1998).Religion is a key factor in the control of morality in the society today; in examining the concept of abortion and the perspective of the religion on abortion one must find how the different religions in the society influence this concept. Within the various religious circles, it is argued and continuously debated whether a fetus is a living being. The main argument is on when or at what stage does the state and religion consider a fetus to be a living being. Some religions argue against the state with the point that a fetus is not a living person. The arguments on the morality of abortion are often based on the religious beliefs. On the grounds of religion, each religious belief has its views on the concept of abortion, In Christianity abortion is considered a bad omen, an evil practice and non-acceptable by God, the Roman Catholic Church teaches that abortion is wrong and any member of the church found involved in the practice can be excommunicated from the church. The Jehovah witness also do share the common belief with the catholic that abortion is wrong, it is concluded that in most Christian denominations, abortion is highly prohibited and at no time accepted in the churches. Like other fellow Christian communities, the protestant churches does not allow abortion, in the Northern Ireland the catholics as well as protestants have come together to oppose the concept of abortion, this does not imply that all the Christians denominations against the act and concept abortion (SPUC,2010). Some of the Christian denominations are pro abortion and believe that abortion can help save lives if carefully carried out with the help of doctors and professionals in the field of medicine such as in the Baptists and Methodists churches. In these cases, a woman was not disgraced after having an abortion unless she went against the advice of a professional. The consistency of the Catholic Church against the abortion has raised questions; however this question was answered by catholic theorist James McCarthy. His argument was based on whether the life of a child begin ate the point of conception or not. It is however clear that there has been no clear church teaching on this matter, there has been lots of argument at what point does a fetus become a human being. Others argue that a person is more than just the biological parts, and believes that a living person has more advance characteristics that a fetus do not posses, like the ability to think and make relationships with other people (McCarthy,1996). The pro -life proponents also argue that the ability of a fetus to exist independently defines it as a person, there argument is based on the right to life and they believe that the fetus can live given time and good environment just like any other human beings. It is however realistic that the Catholics will still view abortion evil no matter what argument are brought forward (Dombrowski, 2000). From this argument we can easily conclude that the Catholics has viewed and will always view abortion as evil regardless of any positive contribution it has in the society; it is also not clear whether they view fetus as a living human being. It therefore raises questions as to why the Catholics carry out fetal baptisms, which were practiced early 1700s. The contradiction is clearly evident, the McCarthy claims that a fetus is not a human being and the early church carried out fatal baptism (McCarthy,1996).From this argument it is evident that most of the religious belief and concept on abortion is based on the human life, and the point at which it is considered to begin. Hinduism view In the Hinduism faith, abortion is considered evil; however some of the Hindus texts prove abortion to be a necessary evil, since it save lives. The Hindu scripture reference the act of abortion as gorha-batta meaning womb killing, the abortionist is referenced as the greatest sinner in the society as described by Atharva Veda. It is therefore clear that in the Hindus faith abortion is an abormination. The Vedas does not show when life begins or whether a fetus is a living being but it is clear that abortion is a sinful activity.This is as outlined in the part of the Aryan scriptures is in the Vedas which states; Whpe off, O Pushan [Lord], the sins of him that practiseth abortion. (Sacred Books of the East). Another compelling evidence that abortion is unacceptable in the Hindu religion is contained in the books of Chandrasekhar (1974) in which he pointed out that induced abortion, which he referred to as bhrunahatya (foetus murder) is a sin. He pointed out that according to Vishnu Smriti (c. 100 B.C. to 100 A.D.) ,the act of abortion which is the destruction an embryo can be considered as the killing of a holy person (Chandrasekhar,1974) Christian view The concept of abortion in the Jewish law is not as strict as the Christian way; the Jewish legal authorities have not established principles by which to determine the morality and validity of abortion in the society. The issue is complex and always refers back to the bible. The Bible on the other hand has a lot to say regarding the concept of abortion, the Biblical arguments indicated that the unborn child is a human being and constitutes Gods creation. God came up with three creations. The conceived life on the conception of God is a living, after conception the result is referred to as the child in the likeness of God, as per the Bible the infant, child, son or daughter refer to the same thing since they are all creation of God. Other phrases of the Bible indicates that when men fight and one of them hit a woman who is expecting with the result of a miscarriage, the responsible person will be charged based on the womans husband judgment, but if other issues occur, the penalty will be life for life (Bible Exodus 21:22). Life for life indicate the miscarriage is the loss of life, the life loss as a result of miscarriage is equivalent to the life of the responsible person. It is therefore concluded that the stands of the Bible on the miscarriage or abortion is defined clearly, in loss of life through abortion is equivalent to the life lost for an existing human being. It is however not easy to simplify what the Bible state concerning abortion, several scholars has indicated that it is not easy to determine the real knowledge on the matters relating to abortion. Most of the Christians however, are just told that abortion is prohibited and not allowed in the society. This concept just simplifies what is hard to comprehend in our society. It has become a matter of doing what God requires from his disciples, no matter what the consequences are to the living and the unborn; the final judgment is however the Almighty God. (Ward,1978). In summary it is evident that the Bible controls most of the judgment in the Christian faith concerning abortion. This is however only true if the decision is in congruence with Gods demands as outlined in the Holy Bible Buddhism view Buddhism on the other hand has a more relaxed approach to abortion. This is evident in the Buddhas way of life, as it tries to get away from making finalization and judgment on matters. Buddha advised his followers not to accept or believe in any teaching from other religions not even Buddha himself. His emphasis was to investigate the teaching on how abortion is viewed from the people themselves and the society of the Buddhist. If an individual within oneself finds a teaching to be true, then he should practice the teaching, but not trust any teaching by simply trusting them. Buddha first percepts state I will not harm any living creature this does not only apply to the human being community but to all animals, once a fetus is alive the Buddhism faith protest not to harm the fetus and protect the fetus. The Buddhist approach to ethical and social issues relating to abortion is based on the concept on compassion. The concept of compassion is important to the Buddhist than any other doctrines r laws set by the land. It is therefore important on any judgment as to whether abortion is good or evil in the land of the Buddhist one should bring in light the concept of compassion to the fetus before any argument is made. Most Buddhist feel that in relation to the concept of compassion abortion is wrong, and regrettable, it is viewed as the act of depriving the unborn the compassionate right to live, however the compassion should be both to the fetus and the mother, it may be to a level where the compassionate on the fetus may deprive the mother the right to life. In this case Buddha then indicates that you do what I feel is right, such circumstances are allowed so that each individual arrive at the right conclusion and not judgmental. In conclusion, reviews of literature from various Buddhist ethicists do bear a universal consensus that education is the best policy in tackling abortion. In this light, they advocate birth control as well as encouraging the use of contraceptives (Tsomo,1998) Discussions This research however makes me to misunderstand the result of engaging in abortion, it relays that if a woman from the Buddhist faith engages in the act of abortion, she should be comforted with compassion rather than judgment and punishment.These religious have had their share of impact in different societies, and they have brought different views on the concept of abortion example, most of the United States population claims to be Catholic (Dombrowski, 2000); however there is no religion that stick to there rules and doctrines. It would be hard to say that religious factors are insignificant considering Roman Catholicism is the leading opponent of abortion (Abernethy, 1994). Hindus had been very firm and so many people. The Catholics have always been strict and against the act, but it is evident that most of the faithful indulge in such activities and the church assume not to know as a result of not losing the faithful. The religion has therefore left us in the dark whether abortio n is good or not allowed within the church. It therefore calls for a personal judgment and that why this question, Is abortion Right? Is an open ended question that can be answered based on the individual judgment and not religious grounds and the doctrines of the church. Conclusions On my opinion the concept of compassion brought in the Buddhist faith, is more appealing, however abortion should be carried out with the assistant of a health professional, and only when it is dangerous to either the mother or the child. The mother side should be given precedence since she is a living being in existence as to the un-born as believed by the Buddhist. It is therefore depended on individual judgment whether to carry out abortion or not. The Buddhist vie of abortion is more liberal this is because it leaves the decision to the person who engages in the act to a large extent. The contemporary society is fuelled largely by the freedom of personal choice and technology. These doctrines seem to be well illustrated in the Buddhist view of abortion. To support my choice for Buddhist way of handling the abortion issue, I present the general universal consensus that the various Buddhist ethicists have advanced. In fact their approach to abortion has been considered by other sch olars and organizations as being the best as pointed out by SPUC (2010). Tsomo (1998) further points out that Buddhists do recognize the level of incongruity that exists in the ethical theory of abortion as well as in the actual practice of the abortion. They however do not in any way condone the inappropriate, meaningless and taking of life. They therefore use their views of morality of abortion to advocate for a universal understanding as well as the expression of compassion towards all forms of living things. Their views are nonjudgmental while respecting both the rights as well as the freedom of all human beings in the making of their own choices.

The Cons of Factory Farming :: Factory Farming

What if you were born to die and live a miserable, torturous life in between? This is everyday life for animals on factory farms. Factory Farming is a system of rearing livestock using intensive methods, by which poultry, pigs or cattle are confined indoors under strictly controlled conditions. [add in citation for definition] Factory farming isn’t only inhumane, but it’s also hurting our health, and we don’t even have the slightest clue. With our culture today, we believe whatever the media tells us; we trust them. Each and every year, the meat industries put mounds of money into advertising, brainwashing us and telling us what food we should eat. They run their advertisements on the television, radio, and Internet ads, and have even partnered with schools in exchange for free educational resources. We like to imagine that the meat we are eating was once free, happy, and had a fast death. But that is a lie. If we don’t do anything, who will? Did you kno w that more than 19 million animals are killed every hour? That means 19,011 animals are killed per minute (2013d). Animals in factory farms are born, raised, and slaughtered in confined buildings. They are never allowed out to run, to enjoy life. They are born to be killed and tortured in-between. This isn’t just about one farm animal, but a variety of them. +++ Last sentence is unnecessary, include in other sentences to tie in what different animals AND how it’s effecting humans. ++THESIS STATEMENT. ☠º Chickens are one of the top most tortured animals in factory farms. Farmers get the most money for chickens that are heavier and have enlarged thighs and breasts. Like most factory farmed animals, broiler chickens are raised in overcrowded cages their entire life, and become very aggressive. Because of this aggressiveness the employees of the farms cut of their beaks and toes without any type of painkiller or an anesthetic just to keep them from fighting. After being â€Å"debeaked† some chickens are then not able to eat and starve. Layer chickens lay 90-95% of the eggs sold in the U.S. (2013b) The torture starts the day they are born. Chicks are placed on a belt, where an employee than picks up each chick to see if it is a male or female. Newborn male chicks are thrown into trash bags, ground up alive, crushed, and killed many other inhumane ways.

Disney College Program †Magical Internship or Mousecatraz Essay

A year and a half ago I packed my bags and drove the stretch to Orlando to officially begin my term in the Disney College Program. Since then I have experienced the behind the scenes side of Disney World, and I have learned what I would consider to be the pros and cons of becoming a Disney cast member. While I would love to believe that life as a Disney employee is nothing but a dream, spending a semester there has opened my eyes to both the magical benefits and also the hard work that it takes to live there. Today I’m going tell you more of what life at Disney consists of and what you can expect in the Disney College Program. Imagine this: You wake up early in your Orlando hotel room; you’re too excited and nervous to eat because today your program starts. You make your way over to Vista Way Apartments to get a good spot in line, anxious because you’re only hours away from meeting your future roommates and receiving the one thing that has been eating you alive for months – your job assignment! Your semester has barely started, and it’s already nerve-wracking. A term in Disney of course will hold some high expectations. According to the official Disney College program website, As a Disney College Program participant, you’ll become part of the magic that is known worldwide. You’ll get valuable, on-the-job experience in the parks and resorts, and expand your knowledge in a classroom with international students. Discover new worlds and create long-lasting memories. All of these statements have truth to them, but what you may not know is that the slightest tweak of your expectations can make or break your time there. By the end of the first day, I had 5 new roommates, and I was a new merchandise cast member at one of Disney’s Resorts. The time I spent from August to December in Orlando was full to the brim with great and incredible memories. These times were the pros of the experience. When you first arrive, Disney requires each of their cast members to go through an orientation class called ‘traditions’ where you learn about the exceptional value Disney places on their famous customer service. Even though it was orientation, I have to admit it was pretty exciting. They really know how to get you pumped about being part of creating that Disney magic. Having the opportunity to assist in making those moments that last a lifetime for other families is absolutely amazing. The friends that you will make there will also last a lifetime. I made friends from all over the world while I was there. That’s something that I wouldn’t trade for anything. And what’s better than spending time with those friends in the Disney parks†¦ for free! This must be the ultimate perk, but there are countless others. To top of all of that, working for Disney is an excellent addition to your resume. Unfortunately, along with the pros come the cons. The number one complaint that I have heard would be the problems you will encounter with roommates. If you opt to stay on Disney property, which has many benefits, you will be required to share a bedroom with one other person and most likely your apartment with several others. While I lived in an apartment of six including myself, you could end up with a total of eight. With that many people under one roof, it would be a miracle if everyone got along. On top of the stress of your living space, you are required to wear your goofy looking uniform to a job that you played no part in the selection of. Being a college program cast member, you are automatically considered temporary or expendable, and because of that you automatically take lowest priority. You will work hard hours, and out of the multiple managers in your area, you will most likely not enjoy all of them to say the least. Working for a company with such demanding guests will take a toll on you. Despite the lower points that you will come across while you are there, the Disney College program is an excellent overall experience. You will learn much more than you could possibly expect. You can even take courses that can apply for college credit if you choose. Your patience and tolerance will increase significantly, trust me. The months you spend there will stay with you forever. In conclusion, I hope that I have been able to give you more insight on the program. There are some very heavy pros and cons in this program, but whether or not the good outweighs the bad is left up to you. If you are considering taking this journey yourself, I would recommend that you take the leap. You’ll most likely have bad days, but you will treasure the memories and friends you make there forever.

Concept of Prometheus Within Frankenstein

The concept of â€Å"Prometheus† within Mary Shelley’s â€Å"Frankenstein† Index Introduction – 3 Greek Promethean myth – 4 The Modern Prometheus – 5 Conclusion – 7 Bibliography – 8 Introduction In this short work, it will be made an explanation about what is the Greek Promethean myth and the message behind this myth. It will also be made a comparison between this message and the subjacent theme of the â€Å"Modern Prometheus† in Mary Shelley’s â€Å"Frankenstein†.Looking at the main character of Mary Shelley’s novel, it will also be important to describe in what way, and according to the Greek Promethean myth, Victor Frankenstein is the â€Å"Modern Prometheus† as referred in the title of the book. Greek Promethean myth The Promethean myth first appeared in the late 8th-century BC Greek epic poet Hesiod's Theogony. He was a son of the Titan Iapetus, one of the Oceanids (keepers of the water). In Greek mythology, Prometheus is a Titan whose name meant â€Å"forethought†, and indeed, he was said to have the ability to look into the future.Prometheus was the creator of mankind. The goddess Athene taught him architecture, astronomy, mathematics, navigation, medicine, and metallurgy, and he in turn taught them to humans. Zeus, the chief of the Greek gods, became angry at Prometheus for making people powerful by teaching them all these useful skills. He is the younger brother of Atlas, who was banished to Tartarus during the Titanomachy. Prometheus, however, sided with the gods in the war, having foreseen their victory. Helios and Epimetheus also chose to defect.In doing so, Prometheus also tried to persuade his brother Atlas and their father Iapetus to side with the Olympians, but both of them ignored his attempts. After the Great War, Prometheus fashioned man from clay and helped them, even to the point of severely angering Zeus and, when the gods chose Prometheus as arbiter in a dispute, he fooled the gullible Zeus into picking the worst parts of the sacrificial bull by hiding them under a rich layer of fat. To punish Prometheus, Zeus withheld fire from men. â€Å"Let them eat their flesh raw,† he declared.In response, Prometheus, snuck up to Mount Olympus, lit a torch from the sun, and hid a burning piece of charcoal in a hollow stalk. He slipped away with it and thus delivered fire to mankind. As punishment however, Zeus then chained him to a mountain for an Eagle to peck out his liver only to have it regenerated through the night. Heracles eventually killed the eagle and freed Prometheus, which Zeus allowed as he deemed Prometheus' suffering sufficient. Modern Prometheus The Modern Prometheus is Mary Shelley’s novel subtitle (though some modern publishings of the work now drop the subtitle, mentioning it only in an introduction).The term â€Å"Modern Prometheus† was actually coined by Immanuel Kant, referring to Benjamin Franklin and his experiments with electricity (this having to do with the way the creature was brought to life). As mentioned before, Prometheus was the Titan who created mankind, a task given to him by Zeus. He was to create a being with clay and water in the image of the gods. Prometheus taught man to hunt, read, and heal their sick, but after he tricked Zeus into accepting poor-quality offerings from humans, Zeus kept fire from mankind. Prometheus took back the fire from Zeus to give to man.When Zeus discovered this, he sentenced Prometheus to be eternally punished by fixing him to a rock where each day an eagle would peck out his liver, only for the liver to regrow the next day because of his immortality as a god. He was intended to suffer alone for all of eternity, but eventually Heracles (Hercules) released him. The way Prometheus makes man from clay and water is a relevant theme to Frankenstein, as Victor rebels against the laws of nature (how life is naturally made) and as a result is punished by his creation.The Titan in the Greek mythology of Prometheus parallels Victor Frankenstein. Victor's work by creating man by new means reflects the same innovative work of the Titan in creating humans. According to the original myth, fire was the one thing that man was not supposed to have because it belonged solely to the Gods, so when Prometheus stole fire for man, it meant that man was trespassing on immortal territory and man suffered because of Prometheus's gift. While Prometheus had his liver eaten every day, Victor didn’t have an organ ripped violently from his lower torso.But he did suffer a similar form of prolonged torture: all his loved ones being singled out and killed. He was not punished for stealing fire, but he was punished for trespassing on immortal territory by playing God. Also, fire is associated with goodness and knowledge. Fire is symbolic of human progress as well as the dangers of human invention, or possibly the dangers of natu re as opposed to humans, and Victor’s creature is paralleled to fire in the Greek Myth: the creature could be good or bad, depending on how much care you take in approaching it. And in Victor’s case, that would be no care at all.While fire is good and useful, bringing warmth and the ability to cook, it can also be a weapon, a massively destructive force, if not properly controlled. The monster is the same. He had so much potential for good. He desired to be good, gentle, kind, and loving, but at every turn he was denied. Because of this he became a destructive force bent on the ruin of his maker. Victor Frankenstein is plagued by his creation. He is hunted, haunted, and tormented. The rest of his life becomes a game, a chase between creator and created. Much like Prometheus, Frankenstein suffers greatly for the good he tried to do. However, there are differences.Fire is an unthinking, unfeeling thing. It need not be taught. It does not require love. Fire did not requir e anything from Prometheus. The monster, on the other hand, was a being of great depth and feeling. He was capable of growth and good, but his master neglected and abandoned him. Frankenstein should not have abandoned the thing he created. He should have faced what he had done and given it a chance at a better life. There is also an other interpretation for this, perhaps a more plain one. In more recent science fiction, the Promethean myth is applied in the following way: mankind receives technology that is beyond their understanding.For instance, in the TV show â€Å"Stargate†, the first human interstellar ship is called â€Å"Prometheus† and it is build with the help of an alien race. This concept can also be applied to the work of Mary Shelley, explaining that men do require time and study to understand things as they truly are. The creature was not bad. It was made bad by men surrounding it. So, it can be said that both Prometheus and Frankenstein successfully crea ted human life and faced results not in line with their expectations. In an attempt to help their creations, both Prometheus and Victor Frankenstein caused more damage and disorder.This eventually led to the harm of both, either through death or eternal torture. Conclusion As we could see, there are many similarities between the stories of Prometheus and Victor Frankenstein. Both tried to do â€Å"bend† the rules, in order to achieve something they believed would be beneficial. But in the end, they both caused more harm than good. Bibliography Shelley, Mary. Frankenstein; or, The Modern Prometheus. Ed. Susan J. Wolfson. New York: Pearson Longman, 2007 Graves, Robert, The Greek Myths, Moyer Bell Ltd. , 1955. Mellor, Anne K.Mary Shelley: Her Life, her Fiction, Her Monsters. London: Routledge, 1990 Why is Frankenstein subtitled The Modern Prometheus? , available in http://www. angelfire. com/anime5/frank/Prometheus. html Frankenstein as Prometheus, available in http://cmaree. hu bpages. com/hub/Frankenstein-as-Prometheus Analysis on Mary Shelley’s Frankenstein, available in http://www. articlemyriad. com/analysis-frankenstein-mary-shelley Who was Prometheus? , available in http://www. enotes. com/frankenstein/q-and-a/frankenstein-who-was-prometheus-262555