Accounting decision making Essay Example | Topics and Well Written Essays - 2250 words

Accounting decision making - Essay ExampleIn addition, an explanation to shop the variation in the contribution margin of the five services is provided and possible resource constraints faced by the firm is provided.Firms adopt different dividend policies which are in line with their goals. Dividend salary is preferred by shareholders since that is their source of reward for contributing equity capital. The article states that dividend payment is simply a transfer of respect deep down the firm. That is, the movement of value already owned by the shareholders to shareholders. Therefore, there is no level of dividend payment that contributes to value creation. The statement is true for the reason that dividend payment does not increase the firms ability to increase the economic benefits. In other words, a firm cannot increase its cash flow generating ability by paying dividends. However, the payment of cash dividends has a positive impact on the value of a firm (market value).The m arket value of a firm (market capitalization) is set by multiplying the outstanding shares of a firm with the current share price. It has been observed that the payment of cash dividends by firms increases the market value of companies. The increase is brought about as follows when a firm pays cash dividends, more shareholders, who prefer certain payments, are attracted (Frankfurter, Wood & Wansley, 2003, pp. 91). The demand of shares of that company increases, thus increasing the share price. Consequently, the market value of the firm increases. There are two theories of dividend payment which supports the influence of cash dividend on the market value of the firm. That is, the bird-in-hand theory and information signalling dividend payment theory (Hunting & Paulsen 2013).The bird-in-hand, dividend payment theory states that stockholders prefer certainty due to their aversion towards risk. Dividend payments are more assured as compared

Outline and discuss the different kinds of barriers to learning and Essay

Outline and discuss the different kinds of barriers to learning and participation faced by disabled children and new(a) people wi - stress ExampleHowever, there are calls to improve the desensitize statement by addressing the various challenges desensitise children and young people come across. Schools, governments and the society have working(a) towards better deaf education in most countries. The deaf education has been improving over the years, but the challenges are still there for deaf children and young adults in their quest for education, and only time will tell whether the current calls for more improvement and addressing challenges will be successful in making their education even better. The deaf education can be credited to an Italian physician, Geronimo Cardano who was born in the 16th century in Milan Italy. Geronimo claimed that the deaf were as immaterial as the hearing people only that they could not communicate with the others. He proposed that the deaf be tau ght just corresponding the hearing people. Rather than normal communication, Geronimo proposed that the deaf be taught to use symbols and signs as a way of communicating their feelings to the others. This proposal was well taken by Juan Pablo de Bonet who created the first ever sign language account book in 1620. This made the deaf education to spread fast across France leading to the establishment of the first deaf education school by Charles Michel de LEppe. ... Deaf people continued to be taught how to communicate to the rest of the society using this sign language. This has continued to the current times. School, colleges, experts and government alike have started appreciating that deaf education is important to the people with hearing problems. Parents with deaf children are advised to take their children to these special schools (Winzer and Mazurek, 2000). Though deaf education is yet to be like main stream education, at least there are some improvements. There have been sig nificant events in history that have really wedge the deaf education. They are Abraham Lincoln signing in to law the enabling act which was meant to improve education of the deaf. This was followed by the opening of the National College for the deaf and uncommunicative in 1864. The invention of the electrical hearing aid in 1892 to allow the deaf to communicate with the other people in the society, phone for the deaf invented in 1964 and the signing of the disabilities act into law which was meant to ensure that the disabled have right to education, employment and equality (Rotatori, Obiakor and Bakken, 2011). Lack of enough funding for deaf education is the nifty threat to the deaf people. A cross check in several countries shows that deaf schools are closing. According to the National Association of the deaf, most states in the linked States are cutting funding for deaf education. Most of the national and state governments across the world are focusing on cutting their expense s. They are removing what they retain not necessary as the world has been a recession. Deaf education programs are some of the items that are not a priority for most governments. The

Education Sector & Collective Bargaining Research Paper

Education Sector & Collective Bargaining - Research Paper ExampleFurthermore, as move towards the statistics provided for the grade 8 and grade 12 students, a visible trend appears. All opposites states, which prohibit incorporated talk terms, remain at the bottom but Virginia also keep falling down in the rank (English, 2011). According to the researches regarding the salaries of teachers, especially in the public schools, most teachers are paid with single profit schedule. Regardless of which grade and adequate to(p) they teach the criteria for determining their salary remains the same, which depends heavily on their degrees, qualification, and their years of service. There are almost no schools or teachers with bargain on other factors such as difficulty of the job, working with at risk children, working conditions, previous performance, or time required by the children, researches required, and others (English, 2011). The concept of merit establish pay is still distant way in education sector, however, in other sectors, merit based pay is an existing and growing phenomenon (Hannaway & Rotherham, 2006). Nevertheless, as one move up the pecking order of education undergraduate, masters level education and so on, the power to bargaining the salary with experience and educational qualification increases. There are fewer teachers for high education, thus they are able to exercise significant power over the bargaining power duties (Moo, 1999 Imber & Geel, 2010). Collective bargaining in various industries and professions involving measures such as strikes and walkouts however, they cannot be applied in the same way in the educational sector. This is true because professions of doctors, teachers, and law enforcement... As the report stresses it is interesting to note the impact of collective bargaining power on educational levels and performance of students. According to the recent statistics provided by National Assessment of Educational Progress of the 5 2 American Jurisdictions, Virginia is wholly American, which prohibits collective bargaining in education sector and still ranks at the seventh position when it comes to assessment of grade 4th students in reading. Furthermore, out of the give-up the ghost 30 states in this list, Virginia is the only one to prohibit collective bargaining.This paper declares that most teachers are paid with single salary schedule. Regardless of which grade and subject they teach the criteria for determining their salary remains the same, which depends heavily on their degrees, qualification, and their years of service. There are almost no schools or teachers with bargain on other factors such as difficulty of the job, working with at risk children, working conditions, previous performance, or time required by the children, researches required, and others. The concept of merit based pay is still far way in education sector, however, in other sectors, merit based pay is an existing and growing phenom enon. Collective bargaining in various industries and professions involving measures such as strikes and walkouts however, they cannot be applied in the same way in the educational sector. This is true because professions of doctors, teachers, and law enforcement agencies provided important and imperative services to the society.

Precessing Vortex Core Literature review Example | Topics and Well Written Essays - 3250 words

Precessing Vortex Core - Literature review Example firearm this appears to be an indication of perpetuated turbulence in changeful ply, experimental results have shown that the vortex tends to adapt to the force causing the spiral endure 10. Fig 1 Precession of the vortex tending towards the equilibrium Fluid Flow in the Precessing Vortex Core Perhaps, it is on the basis of this tendency of vortex precession that the fancy of swirl flow stabilization was developed for turbines. The precessing vortex core (PVC) has been defined by 14 as ...a three-dimensional time-dependent coherent structure developed in the bring out nozzle of many swirl devices... p. 147. Some of the challenges faced in adopting the concept of precessing vortex core point at the significance of the geometry of the combustor (for gaseous flow) as considerably as the instabilities in the thermo-acoustic. These are noted by 2 as significant sources of losses in stabilization process. According to 3, ...a preces sing vortex core can be a source that drives combustion instability (p.1) and may lead to obvious undesirable results. This overshadows the beneficial effect of precessing vortex core sought for in a chamber such as an improved mixing of the fuel and air as well as stabilization of the flow. From the observation, the precessing vortex core can be linked to flow instabilities 3. This was demonstrated by the interactions among the zones of recirculation during the flow process. Therefore, by considering the intricacies of precessing vortex core, research continues to expose the need for successful prediction of the mechanism and physics of flow stabilization. In such cases, efforts have been made to set up simulations that would properly model the speed of the flow propagation. This has been used by 3 to determine, with near precision, the exact lay at which the flow propagation speed equalled the velocity of the incident flow at that very point of flow. From this simulation, it was expected that the turbulence at the base of the flow would enhance the speed of propagation of the flow. However, the investigation failed to simulate the desirable flow base structure that would give such results. This could be attributed to the challenge of flow stabilization that is attributed to the precessing vortex core. As such, to better understand the precessing vortex core and its effect on the wandering flow in swirl models used in fluid flow experiments, complications in swirl flow propagation models offer a good guideline 4. Studies of the PVC are mainly done with reference to the motion of a gas turbine. Gas turbine models in such experiments were made to operate on lean combustion mixture that is premixed before injection in the fluid flow chamber of the turbine. These experiments have shown that introducing this premixed mixture in a swirl into the vortex is helpful in aerodynamic stabilization of the highly turbulent flows in the fluid flow chamber 4. Fig 2 The vi ew of the swirler (the outer and inner views) 4 At the core of the vortex, is a vortex line around which, all particle introduced into the chamber circulates. This results in the recirculation of the combusting mixture. This is because of the low pressure zone created by the circulating fluids. Experimental approaches have been developed to characterize structures of swirl generators. It is shown by these experiments that geomorphological forms, flow interaction, and shape of the vortex play a role in precessing vortex

How Ecotricity has obtained considerable business achievements within Essay

How Ecotricity has obtained considerable personal line of credit achievements within a short period of time - Essay ExampleThe paper tells that globalisation and the associated changes in the line of credit environment greatly encouraged both cross border trade and humbled business enterprises. A small business represents a privately have and operated business venture having small number of employees and comparatively low sales volume. Small business is fondly termed as mom and pop store in the United States. In the view of Fay, generation definition of an SME can be stated as a small firm is one that has only a small share of its market, is managed in a personalised way by its owner or part-owner and not through the medium of an elaborate management body structure. Hence, a small firm does not have access to capital market for the issuance of public securities because of its insufficiency in size. As Macgregor and Vrazalic point knocked out(p) that the UK Companies Act 1989 doe s not allow a small business enterprise to be the subsidiary of any other company. The legal definition of a small business enterprise varies from country to country mainly in terms of annual turnover and number of deal employed. The emergence of the concept small business greatly stimulated entrepreneurs to commence their venture with minimum investment and labour. Low and MacMillan have defined entrepreneurship simply as the formation of new enterprises. Ecotricity was founded by Dale Vince in 1995 using a single wind turbine. Within 15 years, the venture grew into notable heights. As Loveless (2011) reports, Ecotricity was selected as one of the twenty five British small business firms in the first phase of the European Business Awards in 2011. Dale Vince is an innovative entrepreneur who is very different from other contemporary entrepreneurs including crowd Caan and Steve Jobs. The Telegraph reports that Dale Vince is a professional hippy of the kind the establishment used to deride (Telegraph). He was a former new age traveller and had protested against cruise missiles before he arrived at Gloucester. He always had his own interests and views but never paid attention to external suggestions. Although this trait irritated the credit alter institutions and other concerned parties, his strong decisions were evidently the keys to his success. Vince was never willing to accept failure and this attitude assisted him to overcome threatening troubles with equanimity. Start-ups The push and pull possible action clearly describes the concept of entrepreneurship. This theory claims that people are motivated to create innovative ventures by external factors. However, the external factors can be either unequivocal or negative. As Dana (2004, p.134) opines, newly arising opportunities and potential elements of the industry are some of the positive factors that would inspire individuals to create new ventures. In contrast, an individual may likewise be motivated by negative factors to start a new business (ibid). For instance, unemployment is a negative motivational factor. The push-pull theory also contends that an individuals family background can be a strong motive for starting a new business. Experiences show that poor and troubled family relations persuade people to be independent and this need leads them to innovations. The first wind farm established in Cornwall was the major inspiration for Dale Vince, the founder of the Ecotricity to create his own venture. Referring to the push-pull theory, Vince was attracted to

Essay assignment, inferencing Example | Topics and Well Written Essays - 750 words

Assignment, inferencing - Essay ExampleSet in the early twentieth century Ireland, the story is narrated from a third person point of view. The key conflicts that the plot of the story develops is that of Evelines current choices whether to stay at her home country and continue with her support as it is currently, or leave with her sailor boyfriend and chase the promises of a different, much rewarding but still uncertain future.James Joyce employs literary historicism to depict how life was in not only Ireland, but the entire Europe in the early twentieth centuries. The story is set in Ireland just immediately in the lead the beginning of the first defining wars of that century. The country is characterized by a breakdown in social order which forms the core cause why the protagonist is detain in the dilemma that she is in whether to leave her home and her country for the uncertain destination posed by the seas. The family as the foundational social pillar is in distress. It is for this reason that the protagonist wants to cut links with her immediate past by leaving behind her family in the hopes that a faraway place holds a much more promising future for her and her husband. The protagonist reflects on how his father treated his brothers and on the unenviable role that her mother played in the family. In a attribute norm during that period, she results to blaming England and the Catholic Church for her current predicament.England had made unwelcomed advances into Ireland in the early twentieth century. It is also during this period that rebel groups like the Irish Republican regular army to take arms against the excesses of the British. Two years after James Joyces fictional account in Eveline. The Irish mounted an armed uprising to king the British rule out of their country a timely response to the wishes of Eveline. The Catholic Church had also expanded its influence from Rome to

Literacy Essay Example | Topics and Well Written Essays - 1250 words

Literacy - Essay ExampleThrough learning of vowels a kid is able to learn the different sounds and later how to rile a syllable. Syllables are the basic units of words which are further joined with helping words to make a meaningful word or a sentence. Every literate person learned how to write or read through some formal or informal education. Informal institutions like the fleshergartens and infant cares play a big part in the society regarding this matter (Holbek 7).At this period am proud to say my parents played a major role in what I am today. In class I never understood how to pronounce some vowels, finish my homework and majorly how to write my name. The latter, on many occasions made me skip writing my name on writing books or the quizzes we were buy atly stipulation. Pronunciation was a big burden in my kindergarten life, especially words that had two or three syllables (Kozol 194).Each day after school, my parents used to teach me these problems countless times befor e I slept, which was kind of a torture for me at some point. At times when I was stubborn, I was occasionally punished through spanking and some grounding. Through the frequent teachings and memorizations, I learned how to write my name and even learned some pronunciations beyond my level. Pronunciations and writing of my name is one practice that I believe would never end any time soon, because I still use them up to now (Kozol 199).Apart from the basic learning of writing and pronunciations, the kids are also given time to play.