Problems And Difficulties In Capital Budgeting Accounting Essay Essays

Problems And Difficulties In Capital Budgeting Accounting Essay Essays Problems And Difficulties In Capital Budgeting Accounting Essay Paper Problems And Difficulties In Capital Budgeting Accounting Essay Paper There are several factors and considerations which make the capital budgeting determinations as the most of import determination of finance director. The relevancy and significance of capital budgeting may be stated as follows: Long term consequence: Possibly, the most characteristics of a capital budgeting determinations and which makes the capital budgeting so important is that these determinations have a long footings effects on the hazard and return composing of the house. These determination affect the future place of the house to a considerable extent as the capital budgeting determinations have a long term deductions and effects. By taking a capital budgeting determination, a finance director in fact makes a committedness into the hereafter, both by perpetrating to the hereafter needs of financess of the undertakings and by perpetrating to its future deductions. The masking characteristic between short term determinations and capital budgeting determinations is the clip. Significant Committedness: the capital budgeting determinations by and large involve big committedness of financess and as a consequence significant part of capital financess are block in the capital budgeting determinations. More attending is required for capital is required for capital budgeting determination. In footings hence, more attending is required for capital budgeting determinations, otherwise the house may endure from the heavy capital losingss in clip to come. It is besides possible that the return from a undertakings may non be sufficient plenty to warrant the capital budgeting determination. Irreversible determinations: most of the capital budgeting determinations are irreversible determinations. Once taken, the house may non be in a place to return back unless it is ready to absorb heavy losingss which may ensue due to abandoning a undertaking in midway. Therefore, the capital budgeting determinations should be taken merely after sing and measuring each minute item of the undertaking, otherwise the fiscal effects may be far making. Affect the capacity and strength to vie: the capital budgeting determinations affect the capacity and strength of a house to confront the competition. A house may lose fight if the determination to overhaul is delayed or non justly taken. Similarly, a timely determination to take over a minor rival may finally ensue even in the monopolistic place of the house. Problems and Troubles in Capital Budgeting The job in capital budgeting determinations may be as follows: Future uncertainness: all capital budgeting determinations involve long term which is unsure. Even if every attention is taken and the undertaking is evaluated every minute item, still 100 % correct and certain prognosis is non possible. The finance director covering with the capital budgeting determinations, hence, should seek to be every bit analytical as possible. The uncertainness of the capital budgeting determinations may be mention to cost of the undertaking, hereafter, legal commissariats, political state of affairs etc. Time Component: The deductions of a capital budgeting determination are scattered over a long period, the cost and benefit of a determination may happen at different point of clip. as a consequence, the cost and benefits of a capital budgeting determination are by and large non comparable unless adjusted for the clip value of money. The cost of a undertaking is incurred instantly ; nevertheless, it is recovered in figure of old ages. These entire returns may be more than the cost incurred, still the net benefit can non be ascertained unless the hereafter benefits are adjusted to do them comparable with the cost. Furthermore, the longer the clip period involved, the greater would be the uncertainness. Measurement Problem: sometimes a finance director may besides confront troubles in mensurating the cost and benefits of undertakings in quantitate footings. For illustration: the new merchandise produced to be launched by a house may ensue in addition or lessening due to other factor besides. Types Of Capital Budgeting Decisions The undertaking may besides be classified as gross bring forthing undertakings or cost reducing undertakings. In general, the undertakings can be categorized as follows: From the point position of firmaa‚Â ¬a„?s being: the capital budgeting determinations may be taken by a freshly incorporated house or by an already existing house. New Firm: A new integrated house may be required to take different determinations such as choice of a works to be installed, capacity use at initial phases, to put up or non at the same time the accessory unit etc. Existing Firm: A house which is already bing may besides be required to take assorted determinations from clip to clip to run into the challenges of competition or altering environment. From the point of position of determination state of affairs: The capital budgeting determinations may besides be classified from the point of position of the determination state of affairs as follows: Mutually Exclusive Decisions: Two or more alternate proposals are said to be reciprocally sole when credence of one alternate consequence in automatic rejection of all other proposals. The reciprocally sole determinations occur when a house has more than one alternate but competitory proposal before it. For illustration, choosing one hardship bureau to take attention of the promotional run out justly rejects all other competitory bureaus. Similarly, choice of one location out of different executable locations is a reciprocally sole determination. Accept-Reject Decisions: An Accept-Reject determination occurs when a proposal is independently accepted or rejected without respect to any other alternate proposal. This type of determination is made when proposal is cost and benefits neither consequence nor are affected by the cost and benefits of other proposals. Contingent Decisions: sometimes, a capital budgeting determination is contingent to some other determination. For illustration, cybernation of a bank subdivision may necessitate non merely air-conditioning but besides transportation of some staff member to other subdivisions. Similarly, put ining a undertaking at some distant location may necessitate outgo or development of substructure besides. Solution CALUCATION OF CASH FLOWS Particulars Sum Net income before revenue enhancement and depreciation ( PBT ) Depreciation ( w.note ) 2,00,000 -1,53,343 Net income before revenue enhancement Tax @ 50 % 46,657 23,329 Net income after revenue enhancement ( PAT ) 23,328 Cash influx ( each twelvemonth ) = Net income after revenue enhancement ( PAT ) + depreciation = 23,328 + 1,53,343 = Rs.1,76,671 Terminal influx in the 7th twelvemonth = Rs.30,000 ( trash value ) Working NOTESaa‚Â ¬ : Calculation of depreciation = Cost of works + installing cost aa‚Â ¬ bit value Economic life = 11,00,000 + 3,400 aa‚Â ¬ 30,000 7yrs = Rs.1,53,343 CALCULATION OF NET PRESENT VALUE Year hard currency influx PVF ( 10 % , N ) Entire PVF ( Rs. ) 1 1,76,671 0.909 1,60,594 2 1,76,671 0.826 1,45,931 3 1,76,671 0.751 1,32,680 4 1,76,671 0.683 1,20,667 5 1,76,671 0.621 1,09,713 6 1,76,671 0.564 99,643 7 1,76,671+30,000 =2,06,671 0.513 1,06,022 Sum of influxs 8,75,250 Less: hard currency escape ( at clip 0 ) -11,03,340 ( Plant cost +installation charges ) NPV ( 2,27,975 ) NPV = PRESENT VALUE OF CASH INFLOW PRESENT VALUE OF CASH OUTFLOW Decision Since the NPV of the proposal is negative, the proposal needs to be rejected.

What are the best treatments for Post traumatic stress disorder Research Paper

What are the best treatments for Post traumatic stress disorder - Research Paper Example The current prevalence of PTSD in the United States as presented by The National Comorbidity Survey Replication is approximately 6.8 percent in the adult population. The annual prevalence of the condition is 3.5 percent. It has also been assessed that the prevalence in females is twice as compared to that in males. PTSD is a condition which is linked with other comorbid psychiatric conditions like major depressive disorder, social phobia and bipolar disorder. The National Comorbidity Survey has also presented that secondary psychiatric conditions may also result due to PTSD which include mood disorders or indulgence in substance abuse. PTSD not only affects the mental functioning of an individual but it also tends to raise the risk of pathological conditions like congestive cardiac pathologies as well as hypertension, renal and hepatic disorders. (Ivanova 314). The main etiological factor for Post-Traumatic Stress Disorder is considered to be a traumatic encounter which affects the individual psychologically (Walsh 65). This leads to the development of the three main symptoms of the condition which include â€Å"terror, shame and helplessness.† (Krippner 11). It needs to be understood that not all individuals who are exposed to traumatic events develop PTSD. A study conducted to review the causes of PTSD revealed that traumatic experiences like sexual assault and physical abuse made an individual more prone to develop PTSD. But other factors like genetics, the personality of an individual, educational qualifications as well as social assistance also play a role and make certain individuals more susceptible whereas protect others from developing this condition (Ford 56). Psychological trauma can occur due to many reasons which include combat, accidents, sexual assault, physical and sexual abuse. In the year 2005, the Royal College of Psychiatrists explained that PTSD may occur due to various reasons. These included army combats, terrorist

Listed buildings can improve by new materials Essay

Listed buildings can improve by new materials - Essay Example Windows, for example, are the eyes of a building. Windows replacement in listed buildings, if not done benignly can harm the aesthetic sense of the whole area. Windows should be repaired in stead of totally replacing them. Traditional types of window designs should not be discarded at all. Preference in window replacement should be on retaining the traditional window or a ditto copy of the traditional window and discourage modern window or the use of double-glazed window in listed buildings. As an option, current windows should be draught strip or loaded with secondary glazing. The double-glazed units in UPVC, aluminium or timber frames not only affect the ambience but reduce the value of the property. Traditional buildings can not ‘breathe’ if draughts are removed encouraging condensation in the invisible parts of the building. Secondary glazing should be the right option to insulate the building in stead of double-glazing (Peak District National Park Authority, 2011). Compatibility of materials plays a crucial part in reducing decay of the building’s fabric or fittings. Materials need to be suitable to the situation of the building, as stated in Regulation 7 of the Building Regulations Materials and Workmanship that state: â€Å"Building work shall be carried out†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ with adequate and proper materials which†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ... Materials that go well in resemblance with the old materials need to be preferred as they add to the aesthetic unity of the building in the long as well as the short period of time. Impact of the new materials in no way should be harmful to the porous structure parts. Visibly and technical similar-looking materials can provide the same level of breathability under similar circumstances. Soft or porous materials such as paint, mortars, plasters and renders, the modern means of construction, react variously to air, moisture and design of the structure. Whenever starting an improvement of the building, its type of construction and its wear and tear over the time needs to be understood besides compatibility of the changes. Using modern alternatives or hard and strong materials into porous old construction should always be discouraged; it is a wrong trend, which can later on create problems such as using cement based mixes for plasters, renders and pointing would not be compatible in flex ural power and permeability; it can cause risks such as salt migration and harm the building (English Heritage, 2010). All arguments against improving a structure with new materials stress on the breathability aspect for gaining long life and optimum performance from all old buildings. Permeability in new materials can fill that gap to help in the breathing of the old buildings where they are installed or fixed. Experiments on materials usage and techniques normally should not be encouraged and used sparingly because their long-term effects have not been substantiated yet. Some new synthetic or natural materials are still advisable if used tactfully for porous insulation for example such

Martin Luther’s Protestant Reformation Essay Example for Free

Martin Luther’s Protestant Reformation Essay Martin Luther was the most influential person of the 15th and 16th century the reason being he rebelled against the catholic church the highest authority in the world at that time. When Martin Luther went against the church he not only reformed Christianity but reformed every person in Europe into a thinking human being. So when looking at the most influential people of the time Martin Luther paved the path for all modern sciences. Martin Luther’s Ninety Five Theses showed obvious faults and corruption throughout the Catholic Church. When looking at Martin Luther’s ideals he showed that the Catholic Church had made up rules that could not be found in the bible. Due to this finding he led the Protestants into a more direct translation of the bible. One of his largest accomplishments was the translation of the bible into the German language. By translating the bible out of Latin and into German he placed the interpretation of the word of god into the hands of people who had been simply told god’s word from a Catholic stand point. By shining light on the problems of the Catholic Church Martin Luther created a wave of people with minds of their own. By giving people a reason and the power to think for themselves he lit the powder keg for the exit of the middle ages and entrance into the renaissance and the scientific revolution. And when looking at the scientific revolution one can speculate that if Martin Luther’s Protestant reformation had not taken place when it did the Catholic Church would most likely have crushed any new scientific ideas that did not conform to the teachings of the church. To prove that the speculation has weight one can look at how the Catholic Church employed major censorship of the Protestant teachings. Martin Luther was the most influential person of the 15th and 16th century because he shined light upon the power of the human mind. By empowering people he gifted the world with the spark that led to the scientific revolution and the split of the Catholic religion.

Janet Jackson :: essays research papers

Janet Jackson was born in Gary Indiana on May 16, 1966. She is a member of the Jackson Family musical dynasty. Her most famous family members include Jermaine, Stephen, Jackie, Tito, Marlon,and Michael whom were all part of the musical group the Jackson 5. The most famous of the brothers is Michael whom helped Janet begin her musical career. Like many of the women in show business today, Janet has been faced with many obstacles in her life. Despite all of the problems, Janet has overcome most of them and has become one of the biggest successes in the entertainment world today. During Janet’s young years she was forced to deal with difficult conditions at home. She recalls in an interview with Steve Pond in the December 1997 issue of ‘US magazine, "My father whipped me one time when I was a kid. But there was no rape or crap like that. You can begin to see how you feel less-than, not worthy, fraudulent. And that’s how I grew up feeling."(2) Despite problems with other family members Janet was always close with her mother. She said in the same interview with Steve Pond, "Mother always could feel when I wasn’t doing well, and she was incredible supportive." In Janet’s life, as well as in the lives of the other Jackson’s, there seemed to be so much pressure for success, but they all seemed to lack self-esteem. By the time she was twenty-one, Janet was breaking away from the shyness she once possessed, and stopped living in the shadows of Michael and the other Jackson family members. She produced Rhythm Nation in black and white and made this statement, "I would hope that everyone will understand that once black represents something good. That’s why we were all dressed in black†¦Black is so beautiful to me."(3) Janet decided to set a new agenda whenever she produced the Virgin Records album, titled janet. She had a reason for naming her album janet. She describes her reason in an interview by Steve Pond. She said, "I prefer ‘Janet.’ It was always my dream for no one to know that I was a Jackson. I wanted them to accept me for me and to not know anything more than that. I wanted to take my last name off the very first album I ever did."(4) When she named her album "janet" she was taking her steps in breaking away from the Jackson name she had always wanted to avoid.

Mattel Toy Recall Essay

1. What are the main issues involved in the case? Mattel had five recalls in 2007 involving over 21 million toys. The problems were related to lead paint and poorly designed magnets. Most of the toys were made in China, which caused them to question the reliability of the Chinese manufacturers. At first, Mattel tried to put all the blame on the Chinese manufacturers as a denial tactic. They also claimed the media and government overly magnified the crisis. Mattel also failed to notify the CPSC of the defects within the time limit of 24 hours. It took them nearly a month and a half to notify the CPSC. Even though the recalls were in 2007, there were incidents/injuries reported in 2003 with children needing surgery because of the toy defects. One death was recorded. 2. Identify the major stakeholders and state how the issues in the case affect each stakeholder. Competitors: Because Mattel is such a large and trusted company that outsources, customers were nervous to trust other companies that outsourced. Who was to say they did not have the same issues as Mattel? Investors: Stocks dropped and investors lost money. They ended up suing based on allegations of failure to disclose recalls in a timely manner, and failure to have proper protocols to avoid recalls. Customers: Many children were injured and required surgery, and one child even died. Parents lost faith in Mattel and created lawsuits against them. Employees: Because of the accusations on the Chinese manufacturers, job security in China all but diminished. Job security and pay decreased in America too because of the fines from the CPSC, and the cost of the recalls. 3. How could this case be viewed from an ethical perspective? It was Mattel’s job to report the incident in a specific time limit, which they failed to do. They could have warned parents approximately a month and a half earlier, possibly saving children from painful injuries and surgeries. Mattel also put the blame on the Chinese and did not own up to their own mistakes. 4. What final conclusions or recommendations would you draw? Immediately tackle any issues or problems that arise to avoid a larger fiasco. Implement higher standards and checks to ensure the safety of the products. Follow all government statues and be sure that the outsource countries have the same or similar regulations and priorities that we hold.

Essay on Abortion is More Beneficial to Society Than it is...

Abortion. The mere mention of that word can pit friend against friend, parent against child, teacher against student. It’s an argument that has been going on for as long as women have had unintended pregnancies. American law currently permits abortion, but it varies from state to state where the cutoff is in the gestation period. The fact that abortion is legal in the United States is a cause of much distress to many pro-life advocates. These people believe that life begins at conception, and that abortion is basically murder. They rely heavily on faith-based argument and don’t leave room for much scientific fact. When addressing the abortion issue, one must focus on three main points: other possible means of birth control, a woman’s†¦show more content†¦This is where abortion comes in for the average individual who has a chance pregnancy. The probability of a person having an abortion is sadly directly related to their religious beliefs (Hardin 14). Many religions believe that life begins at conception. However, Roe v. Wade legalized abortion in 1973 and the government stated that when life begins at the point when the fetus is able to survive outside its mother’s womb (Frantz 1). It is offered by the government as a freedom and individual right of a woman to decide if she wants to have an abortion (Frantz 1). Induced abortion is one of the oldest and most widely used methods throughout the world; this is done by the destruction of the fetus (Silmon 1). There are five kinds of induced abortions: Suction aspiration, Dilation and curettage and D E, Protaglandin, Salt Poisoning, and Hysterotomy (Willke 29). This has offered women the right to have an abortion as long as they meet the deadline prior to the fetus becoming viable. Since Roe v. Wade passed in 1973, the laws on abortion have changed from the 1960’s. In the 1960’s, 41 states allowed abortion as long as the woman was in danger of her health or go ing to die (Silmon 1). 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