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Case Study about Accounting and Financial Plan of Magical Healthy Goodies

Description of Business â€Å"Magical Healthy Goodies† is a home-based business, selling low-calorie healthy cookies, cakes, and pastries. Business objectives, which are specific clearly defined targets, are the following: starting from December 2010, to increase sales twice by the end of February 2011, and achieve sales of $15 000 in the following 6 months.   In order to do this, sole proprietor of the business Ms. Fatmah Hemdan will hire one personal assistant Ms. Alyaa Mohamed, who will be helping with orders, deliveries, and overall management. The business will use social media marketing, namely Facebook group, to promote their products. Social media activities will include updating the group, inviting new friends, and sending email invitations to join the group and purchase the products. Identification of Financial Stakeholders and Required Financial Information Financial stakeholders of â€Å"Magical Healthy Goodies† include: Internal stakeholders: Ms. Fatmad Hemdan, a sole proprietor owning the business, who also plays a role of a manager and protector of business possessions. She conducts planning, control, and decision-making in the firm. She and her assistant, Ms. Alyaa will be responsible for external stakeholder accounting, which include preparation of balance sheets, profit and loss statements, and cash flow statements. External stakeholders: the funding body, competitors, customers and suppliers. The firm will get a bank loan in order to raise start-up capital and realize their plan. To receive a business loan, they will need to prepare a business plan showing a lender why the loan is necessary and how the money will be used. Besides, the lender must know whether the firm will be able to repay. For this reason, cash flow projections have to be written to show financial data and possible risk. In addition, a statement of personal financial status, past business tax returns, and credit rating report of the owner is needed. As soon as the loan is received, the firm will start their business and do external stakeholder accounting through balance sheets, profit and loss statements, and cash flow statements (Ward n.d.). Direct competitors of the firm are entrepreneurs and companies, producing low calorie cookies, cakes, and pastries. In order to stay competitive and acquire new customers, they will conduct research on management and marketing practices, pricing policies, special receipts used by â€Å"Magical Healthy Goodies†. Customers of â€Å"Magical Healthy Goodies† are mostly female Facebook users and their friends, who take care of their health, make sport, want to lose weight, and would prefer purchasing fresh home-made healthy food for themselves and their families instead of regular products from shops and supermarkets. Customers will need to know information related to pricing, quality of products, raw materials used, as well as social and environmental impact of the products. Suppliers include wholesalers or retailers of materials, the firm needs to produce and pack bakeries. Necessary materials that Ms. Fatmah and Ms. Alyaa will buy on a regularly basis are flour, brown sugar, fructose, honey, salt, milk, eggs, margarine, vegetable oil, etc. In addition, the firm will need paper package suppliers in order to pack and deliver goods safely. Their information needs include knowledge of financial health and chain practices of the firm, their business operations, ethics, accountability and disclosure. Good financial information requires thorough business planning and preparation of all the accounting and financial documents described below, timely reporting to external stakeholders, and doing everything possible to achieve business objectives. Identification of Business Assets and Liabilities Ms. Fatmah’s long-term liabilities include repayment of the start-up bank loan, which is due to be paid in 1.5 year (Ward n.d.). Short-term liabilities are accounts payable – cash owed to suppliers, and paid at the end of every month; salary payable and taxes payable.   Ã‚  Long-term assets are represented by Ms. Fatmah’s home office, equipment such as oven and microwave she uses to bake the products, while short-term assets are raw materials and other supplied used to bake cookies and cakes; cash, and possibly accounts receivable money her customers own for products purchased on credit. Owner’s equity, which is reported on the firm’s balance sheet, is difference between total assets (long-term and short-term assets) and total liabilities (short-term and long-term liabilities). At the beginning owner’s equity will be in minus, since the bank loan due in more than a year will be a long-term liability, and need to significantly increase sales in order to repay the loan with interest (Clausen 2010). Identification of Business Budget Ms. Fatmah intends to get $10 000 to start her home business. Thus budget forecasting revenue, expenses and profit, will ensure that expenses will not exceed their limits. In the view of the fact, that the firm does not have many variable costs and can predict and control any possible expenses in the future, the fixed budget would be suitable. Ms. Fatmah’s expenditures can change only due to price growth for raw and packaging materials, or electricity. Thus, a realistic financial plan can be prepared, and there will not be a need to change it in the future. Conclusion â€Å"Magical Healthy Goodies†, owned by Ms. Fatmah is a small business that does not require a large investment. The entire production process will be done at home; there is no need for additional employees except for one personal assistant; Facebook advertising chosen by Ms. Fatmah is absolutely free, and requires only time and effort. However, in any case in order to get a loan, necessary financial and accounting information must be prepared and reported regularly to stakeholders. The firm must have a clear business plan, identify assets, liabilities and business budget to achieve success and obtain profit. References Clausen, J 2010, Accounting 101 – owner’s equity and small business balance sheet, viewed 14 December 2010, http://www.suite101.com/content/accounting-101owners-equity-and-small-business-balance-sheet-a246147. Ward, S, n.d., How to get a small business loan, About.com guide, viewed 14 December 2010, http://sbinfocanada.about.com/cs/financing/a/getbusinessloan.htm.

The Catcher Of The Rye By William Shakespeare And Mark Twain

Since at least 387 B.C. censors have been trying to ban books that contain nontraditional or unpopular viewpoints. Books are banned because of the whole book in general or sometimes even for a single word or because the cover seems to suggest an offensive subject matter. Censors not only try to ban â€Å"dirty books† but they try to ban classics as well. Many classic writers such as William Shakespeare and Mark Twain have had their work attacked by censors as well as contemporary writers such as Annie Dillard and Alice Walker. Even books like dictionaries, travel guides, and Bibles have been banned (â€Å"If You Think We We’re Free†). Many people feel that J.D. Salinger’s novel The Catcher In The Rye is dangerous because it contains vulgarity, violence, and sexual content (Chandler). Although The Catcher in the Rye was put on the banned book list shortly after its first publication in 1951, it is a fascinating and enlightening classic that everyone s hould have the opportunity to read. Holden Caulfield, the main character and narrator of The Catcher in the Rye, is a teenager growing up in the 1950’s in New York. He has been expelled from school once again for poor achievement. In order to deal with his failure, Holden decides to leave school a few days before the end of the term and escapes to New York before returning to his home for the punishment. Written entirely in first person, the book describes Holden’s experiences and thoughts over the few days he takesShow MoreRelatedAnalysis Of The Adventures Of Pinocchio By Carlo Collodi1537 Words   |  7 Pagesor clause at the beginning of two or more sentences in a row.† â€Å"https://quizlet.com/302172/rhetorical-terms-flash-cards/† â€Å"Five years have passed; Five summers, with the length of Five long winters! and again I hear these waters†¦Ã¢â‚¬  Tintern Abbey by William Wordsworth 5 antithesis â€Å"The presentation of two contrasting images. The ideas are balanced by word, phrase, clause, or paragraphs.† â€Å"https://quizlet.com/302172/rhetorical-terms-flash-cards/† â€Å"To err is human; to forgive divine.† An Essay on CriticismRead MoreThe First Amendment Of The United States Constitution1943 Words   |  8 PagesChelsea, Mass.) A similar case was with (Rosenberg v. Board of Education of City of New York), the court also rejected the motion to suppress the books. 11Which were two classics, â€Å"Oliver Twist† by Charles Dickens and â€Å"The Merchant of Venice† by William Shakespeare, were targeted in New York because â€Å"they tend to engender hatred of the Jew as a person and as a race.† Powerful institutions are not the only ones to attempt to censor books. The school libraries and public libraries are frequently petitionedRead MoreEssay Prompts4057 Words   |  17 Pageswork as a whole. Do not merely summarize the plot. You may select a work from the list below or choose another novel or play of literary merit. As I Lay Dying Heart of Darkness Beloved Invisible Man Catch-22 King Lear The Catcher and the Rye Medea Ceremony Moby-Dick Coming Through Slaughter Native Son Crime and Punishment Of Mice and Men One Flew Over the Cuckoo’s Nest Dancing at Lughnasa Don Quixote Pale Fire An Enemy of the People The SoundRead MoreLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 Pages(1836) Jane Eyre, by Charlotte Brontà « (1847)[21] Pendennis, by William Makepeace Thackeray (1848–1850) David Copperfield, by Charles Dickens (1850) Green Henry, by Gottfried Keller (1855)[22] Great Expectations, by Charles Dickens (1861) Sentimental Education, by Gustave Flaubert (1869) The Adventures of Pinocchio, by Carlo Collodi (1883) The Story of an African Farm, by Olive Schreiner (1883) The Adventures of Huckleberry Finn, by Mark Twain (1884) Pharaoh, by BolesÅ‚aw Prus (1895) What Maisie Knew, byRead MoreBelonging Essay4112 Words   |  17 PagesPrawer, Heat and Dust Winch, Tara June, Swallow the Air Gaita, Raimond, Romulus, My Father Miller, Arthur, The Crucible: A Play in Four Acts Harrison, Jane, Rainbow’s End Luhrmann, Baz, Strictly Ballroom - film De Heer, Rolf, Ten Canoes - film Shakespeare, William, As You Like It Skrzynecki, Peter, Immigrant Chronicle Dickinson, Emily, Selected Poems of Emily Dicksinson Herrick, Steven, The Simple Gift Baillie, Alan, The China Coin Russell, Willy, Educating Rita Cleven,Vivienne et al (eds), Contemporary

Health Care At Australi Industry Overview - 997 Words

INTRODUCTION Aged Care in Australia – Industry Overview Population ageing require more health care services. Australian Aged care system is comprises of public, private and community institutions that provide services to old people. The Australian aged care system is globally recognised for high quality services, regulations, government funding and co-operation between government, community and service providers. Aged care services in Australia available to people, both in the form of residential services and home based services (The Australian trade commission 2015). Residential care is provided at the aged care facility, it is provided to those people who need high care. It provides living†¦show more content†¦In recent years, the number of residential care places has increased; this is just because of increase the provision by profit providers, especially in major cities. Economic opportunities and challenges of this industry in future:- This section will outline the opportunities and challenges facing a firm in aged care Industry by using Population, Productivity and Participation, which are key drives of economic growth. Table 1. Population Projection ( Millions) Age range 2014-2015 2054-2055 0-14 4.5 6.9 15-64 15.8 23.8 65-84 3.1 7.0 85 and over 0.5 1.9 Total 23.9 39.7 1. POPULATION According to Intergenerational report (2015), Australia’s population will grow and change over next 40 years. There will be increase in population of old people and less number of young people in coming future. Table1. Shows that there will be increase in total population and people aged 65 above will more than double as compared to current period. Table 2. Life expectancy ( Years) Male 91.5 95.1 Female 93.6 96.6 Above table shows the increase in life expectancy of male and female in next 40 years. Expansion in aged care services and places There will be more demand for aged care

Lamborghinis and Ferraris Free Essays

In a childlike vision, success is to become a teacher, a doctor, an engineer, or an architect when he grows up. Have you ever heard of a child who says he wants to be a student someday? Perhaps none, maybe because we were all made to believe that success starts with a diploma. But in a room of grown-ups, success is earning more than your neighbor does, morally or immorally, legally or illegally and the diploma never really matters. We will write a custom essay sample on Lamborghinis and Ferraris or any similar topic only for you Order Now It hurts to admit that money has become the barometer of success. The more money you have, the more successful you become. In different classes of society, success is defined and measured in number of Languishing and Ferris, in number of countries visited, in number of gadgets owned, in number of bank accounts, and to some men, in number of young mistresses. Some people Jump from one Job to another, not to look for the ones they love to do, but the ones that offer better paycheck. Some people work, not to serve but to get paid. Some people eat, not because they need to but because they want to, while in some distant places mom people never get the chance to eat. But how do we really define success? How do we know if we are already successful? Each one of us has our own definition, each one of us has our own barometer. What makes us happy makes us successful. I remember my grandmother would always ask me to water her plants and clean her front yard, and in exchange I would be given school allowance, so I got the chance to buy better snacks than usual. And as I grow older, I get to understand that In order to get better opportunities; you have to work hard to get It. But there was one time my mother caught me asking my grandmother for my school allowance after watering her plants, and my mother told me not to ask for any payment for every errand my grandmother asks. I didn’t understand her point then, because I watered the plants to earn my school allowance; why should I not ask for a penny If I deserve It? And Just lately I understood, not all handwork’s need to get paid, though reward comes surprisingly. And this Is how I define success; It Is achieved when your hard work rates happiness to other people whether reward comes or not. Success Is when you earn respect without Imposing. Success Is when contentment overpowers greed. Success Is when you live with Integrity despite temptations. For you may succeed fraudulently, but you will never be proud. Success arises from downfall. Success further Is not an end but rather the climax of our day to day Journey and the beginning of another success. By gaggle buy better snacks than usual. And as I grow older, I get to understand that in order to et better opportunities; you have to work hard to get it. But there was one time my to earn my school allowance; why should I not ask for a penny if I deserve it? And Just surprisingly. And this is how I define success; it is achieved when your hard work creates happiness to other people whether reward comes or not. Success is when you earn respect without imposing. Success is when contentment overpowers greed. Success is when you live with integrity despite temptations. For you may succeed further is not an end but rather the climax of our day to day Journey and the How to cite Lamborghinis and Ferraris, Papers

Action Research on Learning of Kindergarten Students free essay sample

Classical studies regarding teaching methods and classroom curricula are conducted by outside observers of particular classroom interactions. Through such studies, generalizable methods are formulated and considered appropriate for application in different classrooms across the board. Such process, though not necessarily ineffective, leaves out an important aspect of the classroom setting, the individual characteristics of teachers and students. Here, action research comes in. A method involving scrutinizing one’s own practice and children’s behavior, family background, and social influences, action research allows for the consideration of peculiar details inherent in every classroom (Borgia, E. Schuler, D., 1996). Upon gathering results of particular changes implemented in personal classroom environments, concurrence from other teaching professionals may be sought (Borgia, E. Schuler, D.). Thus, a bottom-up process of gathering information and formulating teaching methodologies is applied. Such a process would answer for quirks in the system wherein classical research methods produced data not generalizable to learning classes. As researcher, the teacher takes an active stance in finding out how current education concepts and theories actually translate in real classrooms (Ritchie, G.). The process starts with an inquiry and a plan of accounting for and measuring the relation of certain innovative practices on already known concepts. Subjective and personal accounts are then kept by the teacher-researcher and conclusions later drawn (Borgia, E. Schuler, D.). The generalizability of conclusions and theories arrived at are found out through collaborations with colleagues, presentations in seminars or articles in publications (Mohr, M.). Such change in established and most times mandated curricula may meet resistance, or worse, admonishment. However, teachers maintain the right to act in new and creative ways (Florio-Ruane, S., 2002). Kersten and Pardo introduce two methods by which teachers may implement the change they desire in the curriculum without upsetting existing political situations: finessing and hybridizing (2007). Finessing requires maneuvering around established policies, although not necessarily contradicting the same while hybridizing requires manipulation of the manner in which teaching curricula or policies are implemented so as to answer the needs of actual students (Kersten, J. Pardo, L.). Thus, in both cases a uniquely different teaching method may be observed although the original plan of the policy-makers is still in place. Such methods should not be seen as aberrations from the norm, rather they are active creations implemented to address the learning situations of actual classrooms. The teacher then becomes as much a curriculum and policy-maker as those outside objective observers. Such active stance employed by the teachers address the variety of needs that arise from diverse classrooms (Kersten, J. Pardo, L.). Action Research and Free Reading Time This paper seeks to address the question on whether or not kindergarten students learn during free reading time employing action research as a means of research. Using action research as a methodology, significant changes have been implemented by reading teachers across grades. Included in these studies have been voluntary reading studies. Classes often devote a portion of their time to free reading wherein students may read whatever book they want. This is done to supposedly increase the reading, writing and comprehension skills of the students as well as broaden their vocabulary range (Krashen, S., 2006). This free reading time has been hailed as an ingenious way of engaging students to love reading. It has also been lauded for its supposed benefits on the learning progress of students as those who practiced free reading time outshone their counterparts who only practiced traditional methods of learning literacy skills (Krashen, S.). Krashen posits that in order for free reading time to be truly effective, there should be no reports or other such requirements asked of the students after the activity and they should be given complete choice in the material to be read, as a wide variety of potentially interesting material is made available to them. However, observations made by teachers applying this free reading time model have shown that students still emerge reluctant to read (Maguiness, C. Parr, J.M., 2005). There were students who read during class time but did not pursue their reading interest outside of the classroom and there were others who were reluctant to simply participate in the activity itself. As a result several teachers at the said school decided to simultaneously improvise on the model by engaging the students in conversation regarding what they had read at the end of each activity. The students were still allowed to choose any reading material that they preferred and were in fact encouraged to bring to school any materials they had started reading outside of class or the library. The teachers conversed openly with the students and allowed them to freely and fully express themselves, perhaps allowing expressions that a teacher would normally reprimand in class. The conversations dwelled on the choice of books, their impressions on the same, their impressions on material they had not chosen, and the like. The teachers actively encouraged the students to read through these conversations and through modeling as they themselves expressed their impressions on books they had read. As the year progressed students began talking with one another about the material they were reading outside of the groups organized by their teacher. As a result, there was marked improvement in the class’s attitude towards reading and the students began reading a wider variety of books as they explored choices made by those they conversed with. There was also a marked improvement in the borrowing records of the students as they took books home to read. Another case of improvisation on the established curriculum was made by Sullivan who had been hearing reports from students that they were not interested in the assigned readings in class (1991). Sullivan decided to change the atmosphere by allowing students to read their choice of material and asking them to submit a personal anthology of collections of works or passages. As a result, more of the students became interested in their class session as they related what they had read to the lesson. There was also feedback from other students that their interest in reading was sparked as they made their anthologies. Yet another teacher improvised on the free reading time by choosing the reading material for her students (Braxton, B., 2006). A reading period was set for the students such that they were able to finish reading the book. After this period, creative challenges were given to the students along the lines of the adventure story that they had just read. In order to accomplish the challenge, the student needed facts gained from the reading. These activities were followed by a short five-question quiz. The tasks were not mandated and the students had the choice of attending or not, however it was observed that every day a challenge was handed out the students would be there. The teacher also checked on the borrowing records of the students and saw that most of the students, particularly those who had not been borrowing books prior the challenges, had begun borrowing books for leisure reading. Method The history of teacher research on the field of voluntary reading has laid the foundation for the methodology of answering the question on whether or not kindergarten students actually learn from such voluntary reading. The positive aspects of voluntary reading span a wide variety of lessons, reading, writing, comprehension, and vocabulary skills. What will be observed herein will be reading and comprehension skills of the students participating in the free reading period. Reading will be construed to include the inclination for voluntary reading, outside the requirements of school. Taking insight from Braxton’s ingenuity (2006), it would better suit the grade level to have students demonstrate what they have learned through play-analogous activities. The reading material will be chosen by the teacher and read aloud to the class during reading time. After the story has been read the teacher will engage the class in a discussion regarding the elements of the story, such as characters, plot, and theme, and will draw the insights made by the students. These insights will be recorded and later analyzed. The students will then proceed to the activity. The activity should be in line with the text read and would place the students in a situation similar to that faced by the character in the story. The accomplishment of the activity will be made through an action, word, or method that has been displayed in the story. The manner in which the activity is accomplished will also be recorded and later analyzed. If the students are able to answer the questions regarding the essential elements of the story then this will be regarded as a sign of basic comprehension of what has been read. When the students raise points outside the plain text of the story, such as when they relate it with their own experiences or they elaborate on the perspective of the characters, this will be taken as proof of a deeper level of comprehension. As regards the activity, the manner in which the students approach the situation and the degree to which they apply what they have just heard and learned from the story will mark the level of learning they have attained from the story. The teacher will also note through follow-up inquiries with the families of the students, or through observation in the school or classroom library borrowing system, whether or not the children have taken to reading outside of the class. All these standards are comparative in nature and so, the first observations that the teacher should make is the level of understanding of stories and the interest in reading exhibited by the students prior to a change in classroom management. Conclusion Voluntary reading has been found to be an invaluable tool in literacy and even in communication skills. As such, schools have inculcated in their curriculum varying models of a free reading period for the students. However, across the board observations have shown that such reading times are not as effective as originally hoped. Thus there is a need to analyze whether students are still learning during this period. To find out, action research is employed and the students are observed whether or not their reading and comprehension skills have improved. This is done through a procedure involving a group dialogue between the teacher and the students and an activity or challenge much like organized play. The content of the students’ contribution to the dialogue and their manner of answering the challenge will show their ability to comprehend and apply the concepts inherent in the text read. References Borgia, E. T. Schuler, D. (1996). Action Research in Early Childhood Education. Eric Clearinghouse on Elementary and Early Childhood Education. Retrieved October 29, 2007 from http://www.ericdigests.org/1997-2/action.htm Braxton, B., (2006). Free Voluntary Reading. Teacher Librarian, 33 (5). Florio-Ruane, S. (2002). More light: An argument for complexity in studies of teaching and teacher education. Journal of Teacher Education, 53, 205–215. Kersten, J. Pardo, L. (2007). Finessing and Hybridizing: Innovative Literacy Practices in Reading First Classrooms. The Reading Teacher, 61 (2), 146-154. Krashen, S. (2006). Free Reading. School Library Journal 52 (9). Maguiness, C. Parr, J.M. (2005). Removing the silent from SSR: Voluntary reading as social practice. Journal of Adolescent Adult Literacy, 49 (2), 98-107. Mohr, M. So What is Teacher Research? Retrieved October 29, 2007 from http://gse.gmu.edu/research/tr/ Ritchie, G. The Importance of Teacher Research to the Classroom Teacher. Retrieved October 29, 2007 from http://gse.gmu.edu/research/tr/ Sullivan, A. M. (1991). The natural reading life: A high-school anomaly. English Journal, 80 (6), 40-46.

The Wedding Essay Research Paper In The free essay sample

The Wedding Essay, Research Paper In? The Wedding, ? by Dorothy West, the major development I saw was in the character of Shelby. From the beginning till the terminal, the character alterations and trades with many alterations. Throughout the fresh Shelby knows what she wants, knows she neer gave a black a opportunity, and so decides whom she will get married. At the beginning of the novel, Shelby is good focussed and knows what she wants. She doesn? t attention of what others think. Shelby stays focused on what traveling to take topographic point and continues with the nuptials. Many of her comparative? s attempts to speak her out of the matrimony between her and the white-man, Meade. Although, she did hold a small feeling for Lute. Towards the center of the novel, Shelby seems to experience a small baffled and doesn? t truly know what she wants. What people have been stating her seems to be droping in. We will write a custom essay sample on The Wedding Essay Research Paper In The or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page She begins to experience a small baffled on what she truly wants. Particularly after the statement between her and her male parent, Clark. She expected him to back up her, yet he besides turns his dorsum on her. At this clip she experience baffled and doesn? T know what to believe or what to make. A talk with Liz, Shelby? s sister, convinces her to give a black a opportunity . Liz explains to Shelby on how she will hold to populate with her cognizing she didn? t give a black a opportunity. It might come back to stalk her later. Shelby decides to give the black a opportunity and decides see Lute. She feels good about seeing Lute, giving her a new esthesis, a new feeling. Thingss seem to be all right and she is about convinced of non impairing Meade. Shelby gives Lute the thought she likes him and want to get married him. Right when Shelby is get downing to experience for Lute, he blows it when he decides to contend with his married woman for a divorce. Shelby so is convinced of who she wants to get married. Toward the terminal of the novel, Shelby is convinced and decides whom she truly wants to get married. She decides to lodge with her original programs and marries Meade. Her household decides to back up her and gives her the encouragement to continue with her feelings. In decision, the character of Shelby leaps from being focused on whom she wants to get married to being confused. She is convinced of giving a black a opportunity and takes a burden off her caput. Consequently, everything goes incorrect and nil worked out between her and Lute. After giving a black a opportunity she is convinced of go oning her matrimony ceremonial with Meade.