Value Added Essay Example | Topics and Well Written Essays - 1250 words

Value Added - Essay Example The difference is usually seen in the quantity of the components included when calculating the value added. Two ways have been suggested when obtained the value added for an organisation. First, there is the subtraction method where purchases are deducted from sales figure. Secondly, the addition method that sums up the profits, interests, depreciation, payroll etc. The two methods are explained towards wealth creation in the additive method and distribution of wealth in the subtraction method. Either of the two methods, should give the same figure of the value added in a business (Haslam and Neale, 2000, 35) The value added is demonstrated below Gross output (A) (minus) Bought in items, services (B) -------------delivers----------Valued added--------distributed to----- wages, consumption, capital, profits In a country’s records, the gross output represents the gross income from different industries. All purchases that are made by the government are then deducted, to arrive at the value added. To understand this concept, accounting information from Walmart Company is adopted and illustrated below. Example: Walmart Company income statement has been reviewed for the years 2011 and 2010. Figures all in $million Year 2011 Year 2010 Sales revenue 421,849.0 408,085 Less :Purchases made 315,287.0 304,444.0 Value added 106,562.0 103,641.0 Expenses – wages, administration. ... The value added per employee is obtained by dividing the figure calculated by the overall number of employees in a Company. The real value for 2011 for Walmart, would then be 106,562.0/2,100,000= $0.05 million per employee (Haslam and Neale, 2000, 55). The extent to which value added, cashflow, and profit connected to Company’s sales performance, is determined by critically analysing the realisation of the Company’s goal i.e. shareholder’s wealth creation. The value added shows the net value which excludes dealings from suppliers. The wealth so created is distributed amongst the expenditure, profits and capital of the firm. The cashflow statement shows the amount of cash that comes in the organisation e.g. from sales and cash out i.e. for the various expenditures undertaken. Cash expenditure in a company is includes: cash for investments, dividends paid, cash for operations etc. Cash inflow includes turnover, gain on sale of assets, interest income etc. To balanc e the cashflow, the cash outflow is subtracted from the cash inflow to get a deficit or a surplus. The resulting figure is the liquid money in the firm. This is related to the value added as both look at the company’s performance. If the resulting figure is a deficit, then the company is making losses and the performance is poor. Vice Versa is also true. True cash representation is assessed by the cashflow in and out of the Company’s operations. Any activities that do not involve cash e.g. outstanding debts, suppliers and outstanding debts are not incorporated. The cashflow depicts the true worth of a business as it paves ways for a cash budget to be created for the following year laying emphasis on the previous year’s cash spending. The shareholders of an organisation

Mangroves in Australia Essay -- Plants Botany Essays

Mangroves in Australia The mangrove communities of Australia are some of the most highly adaptive plant communities in the world. These plants live in an environment that is often engulfed with seawater. This environment is considered an arid environment due to the lack of fresh water. The plants of the mangrove community must develop several adaptations to deal with the environment. The environment these plants often inhabit is referred to as an intertidal zone. The intertidal zone is the transition between the salty ocean to the fresh water of the interior of the continent or island. To deal with the salty environment, mangrove plants have developed modified roots. In some species, the roots filter the incoming seawater. These modified roots also help to support the tree in the muddy substrate. The roots are considered a xeromorphic feature, a display feature that tends to conserve or retain water. These roots also provide oxygen intake by structures call pneumatophores. This ability is importa nt in times of low soil aeration. The leaves are covered with a waxy cuticle that helps retain water. In some species, the leaves are responsible for salt secretion, while others store excess salt in leaves until they fall off the tree. The mangrove species also have modified reproductive structures. Most seeds develop while still attached to the parent tree. This enhances their chance of survival. These seeds are also buoyant, which allows them to float to a less shady spot, away from the parent tree and start growing. Some species seeds shed their seed coat at particular water temperature and water salinity. Mangrove species produce different types of pollen for different plants. These different types of pollen ... ...e land (Maguire 2000). Mangroves are endangered by human development. Conservation and management techniques need to become an important issue to preserve these unique and highly advance communities. Summar The mangroves are some of the most highly evolved plant communities in the world. These plants have overcome the harsh conditions from which they live in. One of the most obvious adaptations is the modified root structures that not only help support the plant in the muddy substrate, but may aid in oxygen intake in some species. Another notable adaptation that mangrove plants exhibit is their modified reproductive structures called propagules. These seeds actually begin development while still attached to the parent tree. Mangroves also provide important services such as filtering out toxins in outgoing streams that would normally damage coral reefs.

The Kennewick Man Controversy

The â€Å"Kennewick Man Controversy† has been an issue debated among scientists and the Umatilla tribe. The debates focused on the question of who should take ownership and immediate possession of a human skull found at the edge of the bank of the Columbia River. Archaeologists argued for a right to study the human skull, causing the legal battle to stretch for several years until scientists were allowed to study the â€Å"Kennewick Man†.The discovery of the skull paved the way for realizing the urgent need for archaeological analysis and gave rise to certain ethical contentions which drew the lines between scientific and cultural pursuits. In this paper, I argue that archaeological study is an immediate need that should overcome certain ethical and cultural considerations for a specific duration. There are scientific limitations and ethical issues raised by the debates over the Kennewick Man. Scientists arguing for the right to study the human skull are limited by an e xisting law of the United States: the Native American Graves and Repatriation Act.Also, once scientists are permitted to study the human skull, their study’s length will be limited not only by their scientific tools but also by the demands of the Umatilla tribe to take possession of the remains the soonest possible time. One of the results of the scientific study conducted reveals that the Kennewick Man did not fit any of the modern classifications of â€Å"race† and that more is yet to be known about the identity of the human skull (Fiedel, p. 86). As far as ethical issues are concerned, the controversy has stirred the delicate balance between the importance of scientific research and the respect for cultural beliefs.The major point raised by the archaeologists—that the human skull needed archaeological analysis in order to solve the â€Å"puzzle†Ã¢â‚¬â€came in conflict with the contention of the Umatilla tribe, which is that they have a claim to the bo nes and, therefore, it is only proper to repatriate the bones to them. On closer inspection, the granting of the permission of the archaeologists does not necessarily imply the higher significance of scientific analysis over the cultural rights of the Umatilla tribe in general.Permitting archaeologists to examine the remains only signify that there is an urgent need to study the skeletal material. The fact that the law forces the scientists to return the artifacts after examination signifies that, in the long run, the ethical considerations for the cultural rights of the Umatilla tribe still weighs more than scientific pursuits. Elizabeth Weiss argues that â€Å"the demand to bury aboriginal skeletons, not only in America but also around the world, poses a potentially serious impediment to scientific inquiry† (Weiss, p.13), to which I fully agree. While we should consider the cultural rights of native groups to their heritage and cultural property, the examination of archaeol ogical findings to expand the human understanding of human civilization’s evolution is likewise a significant thing to consider. Legal arrangements can be made in order to preserve the integrity of the skeletal material during archaeological analysis under a prescribed length of time and to guarantee the claimants of the skeletal remains that they will have possession of the object after the study.To this day, modern scientists are still seeking the humble beginnings of humanity through what is little that remains of it, from aboriginal skeletons to historical objects. When archaeologists and the larger body of scientists across the world are prevented from examining such materials from the past, there is reason to believe that it will similarly deprive future generations of knowing and understanding the past.The greatest threat is when these objects eventually get buried in time, forgotten and never to be seen again; the result is catastrophic because humanity will have no r eason to mount attempts to study human history. James Chatters also writes that most of the analyses and interpretations about â€Å"the peopling of America† and â€Å"where the immigrants came from† are â€Å"limited by the tiny sample of ancient skeletal material† (Chatters, p. 291).Thus, scientists should not be deprived of studying ancient skeletal materials once they are found. The more objects we can study, the more we can unveil a hidden history and the more we can know and explain how human civilization has evolved. Cultural concerns should not be abandoned, yet the primacy of scientific study should also compel us to at least suspend our ethical judgments for a moment and allow science to aid us understand our world.Bibliography Chatters, James C. â€Å"The Recovery and First Analysis of an Early Holocene Human Skeleton from Kennewick, Washington. † American Antiquity 65. 2 (2000): 291-316. Fiedel, Stuart J. â€Å"The Kennewick Follies: ‘N ew’ Theories About the Peopling of the Americas. † Journal of Anthropological Research 60. 1 (2004): 75-110. Weiss, Elizabeth. â€Å"Kennewick Man's Funeral: The Burying of Scientific Evidence. † Politics and the Life Sciences 20. 1 (2001): 13-18.

Informative Speech - 1183 Words

nformative speechINFORMATIVE SPEECH Speech Title: Laughter is the best medicine. Specific Purpose: To inform my audience about the benefits of laughter. Central Idea/ Thesis statement: There are several benefits of laughter in terms of physical, mental and social. Introduction 1. Attention Material How we can improve our health without having a drug or doing an exercise every day? While it hears seem impossible, Id like to let all of you know about this fact. Based on your knowledge, what is laughter? According to undated article on How Laughter Works by Marshall Brain defined that laughter is not the same as humor but laughter is one of the physiological responses to humor. Laughter consists of two parts†¦show more content†¦4. Thesis amp; Preview There are several benefits of laughter in terms of physical, mental and social. Transition : Lets take a look on the first benefits of laughter. Body I. Main Point 1: The first benefits of laughter is improves our physical health. A. Sub point 1: Laughter helps in improving our immune system. i. Laughter relates to positive thinking. The positive thinking helps us to improve our immune system and become healthier. It helps in removing the negative thoughts from our mind and not letting our immune system become worse further. a) Based on Cancer Connect.com, a website on Mind-Body Interventions Complementary Alternative Medicine categories has stated that one research has published in Alternative Therapies in Health and Medicine, 2003 laughter could be a key factor in helping to boost the immune system which may reduce stress and increase natural killer cell levels, a type of white blood cell that attacks cancer cells. B. Sub point 2: Laughter can prevent us from heart disease. i. Laughter help us to maintaining a healthy heart because laughter improves the function of blood vessels and increases blood flow, which can help protect a heart attack and other cardiovascular problems. a) Based on article Laughter is the â€Å"Best Medicine† for Your Heart, July 14, 2009 by Michelle W. Murray stated thatShow MoreRelatedInformative Speech Essay855 Words   |  4 Pagestype of speech would the speaker choose. Well chapter 13 contents the creative process for informative speaking. What informative speaking is how to choose a focused informative topic, how to conduct a research and informative outline? The chapter also contains how to organize the body, introduction, and conclusion of the informative speech. Lastly chapter 13 contents explain how to prepare to present the speech and evaluate and informative speech. 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Informative speaking is a speech on completely new issue. Tell your audience something they have never known! Now that you know the answer to the question â€Å"WhatRead MoreInformative Speech1497 Words   |  6 Pagesï » ¿ORGC 201 Informative Speech Assignment Create a 5-6 minute presentation using PowerPoint visuals. Make sure your PowerPoint follows the guidelines discussed in class. The purpose of the presentation should be to inform the audience. Your presentation should reflect a topic, theme, or issue relevant to your major. For ideas of topics, you may consider looking at issues of Crains’ Chicago, The Wall Street Journal, Bloomberg BusinessWeek, The New York Times, The Chicago Tribune, cnn.com, TheRead MoreInformative Speech1451 Words   |  6 PagesInformative Speech Title: Child Care General Purpose: To inform Specific purpose: I want my audience to be informed of child care facilities Central purpose: I want my audience to be aware that they can save money I. 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In order to better understand this issue of pay between men and women look at your wife’s or husband’s pay and you’ll see theRead MoreInformative Speech1145 Words   |  5 Pagesï » ¿Cheyenne Duran Comm 20 Kelly Glass October 23, 2013 Informative Speech Outline Topic: Gun Control Organizational pattern: Topical Specific purpose: To inform my audience about the controversial subject gun control. Primary audience outcome: I want my audience to know the two sides on the topic of gun control. Thesis statement: Gun control will create laws and licensing to possess a gun to help decrease crime and fatalities, but also people believe gun control is going against our constitutionalRead Moreinformative speech1255 Words   |  6 Pagesï » ¿ Title: Information Speech Outline â€Å"The Evolution of Animation† Subject Code: USEL 23 - Speech Communication Prepared For: Datin Minda Hassan Prepared By: Nur Rabiatul Adawiyah Bt Mohd Nor Kamarudin (1411170007) Class: Oregon Program: ADFP Summer 2014 Preparation Outline Informative Speech â€Å"The Evolution of Animation – From 2D Animation to 3D Animation† General Purpose: To inform Specific Purpose: To inform my audience the evolution of animation. Central