The Truth Early American Assumptions Uncovered - 1572 Words

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The Assassination Of President John F. Kennedy - 2245 Words

On November 22, 1963 in Dallas, Texas one single event transpired one of the most contentious mysterious of our time, sparking an endless amount of criticism and conspiracy theories. Who truly killed President John F. Kennedy? The facts of the most famous assassination of an United States President in history are clear. The assassination happened on a routine visit to Dallas, Texas on the Presidential campaign trail. At 12:30pm shots are fired and President John F. Kennedy is mortally wounded. President John F. Kennedy is rushed to nearby Parkland Hospital. At 1:00pm President John F. Kennedy is pronounced dead. Approximately 1:15pm, 45minutes after the assassination, John F. Kennedy’s suspected killer Lee Harvey Oswald murders a police officer before being arrested in a movie theatre at 2:15pm. President John F. Kennedy is flown to Washington DC for the autopsy. Vice President Lyndon Johnson take the oath of office onboard Air Force 1. Two days later, Dallas night club owner Jack Ruby shoots and kills Lee Harvey Oswald in an underground parking lot. November 25, 1963 President John F. Kennedy was buried at Arlington cemetery. (http://www.cnn.com/2013/06/28/us/john-f-kennedy-assassination-fast-facts/) That’s where the accepted facts of the assassination of President John F. Kennedy end, and the mystery begins. In suspicion that Lee Harvey Oswald was part of a greater criminal plot, President Lyndon Johnson appoints Supreme Court Justice Earl Warren to investigate. Over theShow MoreRelatedThe Assassination Of President John F. Kennedy1242 Words   |  5 Pages1963: The assassination of President John F. Kennedy is an event in American history that will forever as one of the nation’s darkest days. 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Business Decisions Patties Foods Ltd

Question: Discuss about the Business Decisions for Patties Foods Ltd. Answer: Introduction Patties Foods Ltd, the company, had started its operation long back in 1966 with the small cake shop at Lakes Entrance by Peter and Annie Rijs, who were migrated from Netherlands. The company has its head quarter at Bairnsdale in Victoria, Australia. Initially the company was with the legal status of ownership firm under the proprietorship of Rijs Family, which had been converted to the limited company since 2006. The conventional concept of products are being continued by the Rijs while the introduction of several other frozen products in the forms of Pies and bread rolls provided the required level of variety in the product range which the people had sought for. During the course of time the turnover and the business of the company is inflated with the company increased its distribution in other cities of Australia with the ultimate objective of entering into the export business through its entry in New Zealand in 1995. Since 1996 the company had extended its product range with the prioritization on the pastry segment and so they had sold their bread unit to Sunicrust in 1996. As a part of their expansion and consolidation program, the company had invested 2 million AUD in 1998 for renovation of plant with extension with the installation of a spiral freezer. The company had started a parallel line of production in 2000 which was capable of producing pastries, sausage rolls and finger foods to add in the variety of savories the company is specialized in. The company has a long history of acquisition which was evidently found by acquiring of iconic brands of Australia in the specific segment like Fourn Twenty , Herbart Adams and Nannas which were being acquired from the US MNC Simpleton and the company is more equipped with the variety of products to be served to the community of Australia. As a result of their constant endeavor to prove their ability of being a market leader, the company was awarded with the prestigious Victorian Manufacturing Hall of Fame and Gippsland Business Awards Hall of Fame. The company has crossed the remarkable landmark of golden jubilee year celebration in 2016 and with the strong leadership of the Managing Director and Chief Executive Officer, Steven Chaur with his team will leave no stones unturned to make the company run its business in the future with ensured sustainability and through the path of excellence (Week, 2016). Statement of financial position A-Balance sheet items Analysis of Balance Sheet- Patties Foods Ltd period - f Y 2014 and 2015 partiulars 2015 2014 variance in $'000 in $'000 Total Current Assets 103032 91882 12 Total Non-Current Assets 145159 152148 -5 Total Assets 248191 244030 2 Total Current Liabilities 34575 38891 -11 Total Non-Current Liabilities 79654 67995 17 Total Liabilities 114229 106886 7 Net Assets 133962 137144 -2 Total Equity 133962 137144 -2 The above working shows the comparative analytical statement of balance items of Patties Foods Ltd for the financial year of 2014 and 2015. The respective chart will be found in Appendix as Chart 1 The observations are as follows: Total current assets had been increased in macro level with 12% growth Total non-current assets had been decreased by 5% de-growth Total assets of the company is increased with 2% growth Total current liabilities is decreased by 11% de-growth Total non-current liabilities is increased by 17% growth Total net assets (assets over liabilities) is decreased by 2% de-growth Total Stock Holders Equity is decreased by 2% de-growth The comment on the comparative financial statement is being appended below as inference drawn based on above analysis and respective observations of balance sheet items of Patties Foods Ltd for the FY 2014 and 2015 are as follows: The micro analysis with item-wise instruments showed that out of the current assets, cash and cash equivalent had increased substantially. Other items like receivables and inventories increased in standard norms considering the growth and stability of the business. Derivatives financial instruments held by the company in 2015 with the amount of $67,000 is for securing the future interest the company has to pay against its loans which is part of financial risk management of the company(Ft, 2016). The micro analysis of item-wise non-current assets featured that the property and investment had shown increase but there is a decrease of intangible assets by the management of the company which is instrument for overall de-growth of 2%. The total assets had been found with 2% growth as a result of the accumulated effect of current and non-current assets. The micro analysis of current liabilities had shown substantial de-growth in the items of payables, borrowings, derivative financial instruments, current tax liability, with the increase of provisions for unaccountable liabilities. The overall impact showed 11% de-growth which is a good sign towards sustainability of the company. The micro analysis of non-current or long term liabilities had shown 17% growth which is consisting of items like borrowings, deferred tax liabilities, derivative financial statements, and provisions. Out of these, only provisions had de-growth while the other items had been observed as growth(CapitalCube, 2016). Total liabilities had shown 7% growth which is healthy so far the organization for the future of the business considering the planned expansion in pipe-line. The Net Assets (assets over liabilities) had been decreased by 2%. The total equity had found 2% de-growth. The ingredients of equity are consisting of contributed equity which is shareholders equity, reserves and retained earning. While the shareholders equity and reserves had showed the increment, the decrement had been found in case of retained earnings. Stockholders equity Analysis of Stockholder's Equity- Patties Foods Ltd Period - F Y 2014 and 2015 particulars 2015 2014 variance in $'000 in $'000 contributed equity 68797 68682 0 reserves -583 -894 -35 Retained Earnings 65748 69356 -5 Total 133962 137144 -2 As per the figures shown in the financial report of Patties Foods Ltd. Refer to stockholders equity which are consisting of three items- contributed equity, reserves and retained earnings, the observations are as follows: The contributed equity had been raised from 68658 to 68697 with marginal growth or no growth (1%). This is due to the issues related to employees share schemes. The reserves with -894 were reduced to -583 with drastic decreased of 35%. Retained earnings had come down from 69356 to 65748 with a moderate decrease of 5% The inferences related to stockholders equity are as follows: The contributed equity had been raised with below 1% growth. During this period the company had not issued any new stock in the ASX. The minor increase is due to the issues of employees share scheme as the company encourages the incentive plan for the employees with share issue for their achievements. The risk management of the company towards it capital is run with the objectives of safeguarding the risk to the stakeholders by providing the return to them and to minimize the cost of capital, the company tries to use the optimum level of utility from the accumulated capital(ASX, 2016). Reserves of the company, as per the shareholders equity are consisting of hedging reserve and share based payment reserves. Hedging reserve is being generated from reserve of cash flow and reserves raised from share based payment reserves. The movements of hedging reserves are dictated by the items of cash flow hedges with the features of revaluation and deferred tax items. For the share- based payment reserves, the item of option expenses/gain is being considered as one factor for determination of the same. Retained earnings for the period are being dictated by the factor of profit for last year acquisition of associates and dividends. The composite effect of all these factors derives the balance as of 2014 and 2015. Stockholders equity Account Balances and number of outstanding shares- a comparison for the FY 2014 and 2015: Analysis of Stockholders' equity balance in No.s - Patties Foods Ltd Period - F Y 2014 and 2015 particulars 2015 2014 Variance In no.s in no.s Balance of equity share in No.s 139,234,153 139,144,338 0.06 Chart No. 2A Analysis of Stockholders' equity balance in No.s - Patties Foods Ltd Period - F Y 2014 and 2015 particulars 2015 2014 Variance in $'000 in $'000 Balance of Equity Share in Value 68,797 68,682 0.17 Statement of Profit and Loss To review the income statement of Patties Foods Ltd for the financial year 2014 and 2015 the following analysis had been made with the figures taken from financial report of the company for the two financial years and with analysis of variance of current year in respect of last year. The respective chart is enclosed in the appendix as chart 3. Analysis of Income Statement- Patties Foods Ltd Period - F Y 2014 and 2015 particulars 2015 2014 variance in $'000 in $'000 Total Revenue 256858 247665 4 cost of goods sold 172080 161222 7 total expenses 82723 69760 19 non-operating gains or losses 364 -940 -139 in cent in cent earnings per common share 1.5 1.5 0 After going through the income statement of the company for last two financial years, the following observations are found which are being discussed head-wise: Total revenue of the company( including the income from sales of goods, other revenue from ordinary activities and other income had been increased by 4% compared to last year. Cost of goods sold or the cost of raw materials had been increased from last year to the tune of 7%. Total expenses of the company including fixed and variable overheads are increased by 19%. Non operating gains or losses are with 139% variance compared to last year. The earning per common share is same as it was last year and not featuring any type of variance(Capitalcube, 2016). The comment on the comparative financial statement is being appended below as inference drawn based on above analysis and respective observations: The total revenue has three components- sales revenue, other revenue from ordinary activities and other income. While the increment is found in the sales revenue, two other heads have no such significant increment compared to last year. Cost of goods sold or the cost of raw materials had substantial increase compared to last year with the %age of 7. This may have happened due to production increase in volume which gives the scope to the company to have higher sales revenue this year than last year. Total overhead expenses of the company including fixed and variable costs have increased by 19% which may be also due to more production and inflation factor prevailing globally with the effect in the current year. Non operating gains or losses had been featured in the financial report for both years and termed as other comprehensive income. The elements featured as other comprehensive income is cash flow hedges and income tax related to that income. The declared dividend for common share is kept at 1.50 cent like last year only and there is no change in declaring that amount. Statement of cash flow To analyze cash flow statement of Patties Foods Ltd. The different factors related to cash inflow and outflow from different sources to the company with ultimate cash accumulation at the end of both financial years of 2014 and 2015 to be forwarded in next year as balance. Cash flow analysis is the livewire of any company which ensures the cash liquidity of any company. The main inflow for cash comes from different sources like receivables, other sources in the form of different income to the company is featured. The outflow is consisting of different heads through which different expenses and capital expenditure is ensured(Finance, 2016). Given below the analysis of cash inflow and outflow in consolidated manner to find out the financial health of Patties Foods Ltd.: Analysis of cash flow statement - Patties Foods Ltd Period - F Y 2014 and 2015 particulars 2015 2014 variance in $ '000 in $ '000 Net Cash Inflow(decrease) from operating activities 5,267 23,162 -77 Net Cash Inflow(decrease) from financing activities 5788 -12266 -147 Net Cash Inflow ( decrease) from investing activities -10475 -9050 16 Net increase( decrease) in cash flow 664 84 690 The related chart is attached in the appendix as chart 4. The observations of cash flow statement are appended below: To project cash flow of the company in respect of inflow or outflow, main components considered are cash and cash equivalents including cash in hand and different investments in the form of deposits with different financial institutions which are easily convertible with the nature of high liquidity and the cash inflow or outflow from the different activities which can generate cash. The figures shown in net cash inflow from operating activities which is mainly consisting of the sales and subsequent recovery from sales is positive for both the year but the inflow amount of 2015 is reduced from that of 2014 with the negative variance of 77%. This figure also shows that the receivables are managed well and not getting piled up as slow recoverable. Net cash inflow from investing activities is consisting of items like receiving funds from different financial activities like dividend and interest received, proceeds for sale of property, plant and equipments during the period, while the cash outflow is mainly done for the purpose of procurement of property, plant and equipment, payments for intangibles, acquisition of controlled associates. The variance showed negative impact with 147%(Morningstar, 2016). Net cash inflow from financing activities of the company is related to issuance of share and other equity securities, proceeds from borrowings which are contributing towards inflow of funds while the outflow is generated from repayment of borrowing and payment of dividend to shareholders. Net increase in cash flow is made from the retrospective effect of the above three elements and with the impact of opening balance of the financial year 2014 and 2015 which is accumulated as the closing balance of cash for the respective year ending. The overall review and subsequent comment are given above which shows that the company is comfortably placed on cash flow from operating activities, financial activities, and net increase in cash flow, where as cash flow from investing activities is not up to the mark(Morningstar, 2016). Conclusion The above article is based on the authorized financial reports of Patties Foods Ltd. for 2014 and 2015. The main emphasis had been given in this article on the balance sheet, income statement, equity holding and cash flow with proper analysis. The company is found stable with the performance as financial reports reveal. There is no such threat found and the analysis had been done for the purpose of giving proper feedback to enable the management concentrating in the areas of probable development with the standard business should be run with efficiency and professionalism. Recommendation The recommendation coming out of the analysis is likely to emphasize on the selection of products to enhance the level of sales of the company. The operating expenses should be taken proper care so that pilferage should not occur. The company is passing through stable time and this is the right time for the company to look for diversification in the domain of other food products like beverages. The standard infrastructure possessed by the company encourages for further expansion and development and the company will do so for the sustainability of the company. References: ASX, 2016. Annual General Meeting. [Online] Available at: https://www.asx.com.au/asxpdf/20160418/pdf/436kwng9dkn2sf.pdf [Accessed 13 September 2016]. Capitalcube, 2016. Patties Foods Ltd. Value Analysis (ASX:PFL) : January 22, 2016. [Online] Available at: https://www.capitalcube.com/blog/index.php/patties-foods-ltd-value-analysis-asxpfl-january-22-2016/ [Accessed 19 September 2016]. CapitalCube, 2016. Patties Foods Ltd. Earnings Analysis: For the six months ended December 31, 2015. [Online] Available at: https://www.capitalcube.com/blog/index.php/patties-foods-ltd-earnings-analysis-for-the-six-months-ended-december-31-2015/ [Accessed 19 September 2016]. Finance, 2016. Patties Foods Ltd. :PFL-AU: Earnings Analysis: 2016 By the Numbers : September 7, 2016. [Online] Available at: https://finance.yahoo.com/m/48054fcd-de3c-3a37-97d9-9ae90a07e34f/undefined [Accessed 19 September 2016]. Ft, 2016. Patties Foods Ltd. [Online] Available at: https://markets.ft.com/data/equities/tearsheet/financials?s=PFL:ASX [Accessed 19 September 2016]. Morningstar, 2016. Patties Foods Ltd PFL. [Online] Available at: https://financials.morningstar.com/ratios/r.html?t=pflregion=aus [Accessed 19 September 2016]. Week, I., 2016. Patties Foods celebrates 50 years. [Online] Available at: https://c-store.com./2016/08/15/patties-foods-celebrates-50-years/ [Accessed 19 September 2016].

Military and Food Service free essay sample

Being a member of the United States Army is a job that must be done correctly by the men and woman who chose to answer the call of duty. These regulations must be followed by all personnel enlisted or officer. These regulations also must be followed by all branches of the army whether you are national guard, reserve, or active. These regulations are also very important even when you are still in training. If they are not followed it can greatly affect your life. It can also affect your privileges while in training. It can also have an effect on gaining rank and getting awards. Also if you are in the army you have sworn to live by the army values. If you do not follow army regulations you are also going against the army values. All army regulations must be followed or there will be consequences. Not following army regulations while in the army can have a great effect on your life. We will write a custom essay sample on Military and Food Service or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page It can get you in trouble not only with civilian law, but it can also get you in trouble with military law. For example if you are in the military and Why it is important to Obey Military Rules and Regulation Military discipline and effectiveness is built on the foundation of obedience to orders. Recruits are taught to obey, immediately and without question, orders from their superiors, right from day-one of boot camp. Which is why we work so well by following orders from the more experienced leaders who have been doing this for years. We have plenty of obedience in Charlie company and I feel it is one of the best units I have been in. It has made me want to persue a carreer in the military and I no rules and regulations is what is going to make me move up the ranks and make me a all around better soldier. I no I need to work on discapile sometimes and am doing corrective training right now to make me become a better sodier. So in my essay I have listed many chararistics which in the history and present day made what the army is today. I feel the army values have a big role in rules and regulations because if you follow the values you will not stray off in being disobedient. Its very important to follow directions, or else the world would be in chaos. When some tells you that you must follow directions so that everything can go in an orderly fashion, its important do because they know whats going to happen if you dont. Its important to follow directions because if you. Enlisted soldiers in CMF 92 who hold food service MOSs wear the food service utility uniform on duty, when prescribed by the commander. The food service utility uniforms are not authorized for travel or for wear off military installations, except in transit between an individuals quarters and duty station. The commander may authorize food service personnel to wear these uniforms off post when providing support for activities in the civilian community, such as parades or ceremonies. See para 2-6c  for other exceptions to this policy. ) These uniforms are worn only in garrison and are not authorized for wear in the field. The male food service utility uniform comprises the following items: Smock, mens, medical assistants (see para 8-2b(1)). Trousers, mens, medical assistants (see para 8-2b(3)). The garrison food service supervisor uniform comprises the following items. Shirt, white dress. Commercial, short-sleeved shirt with a left c hest pocket and a front button closure (local procurement according to CTA 50-900). Trousers, mens, food service, black. Commercial straight-legged trousers with two front slash pockets, two back patch pockets, and a front zipper closure with belt loops (local procurement according to CTA 50-900). Accessories. The following accessories are normally worn with the food service utility uniforms. Belt, web, with open-faced black buckle (food service uniform), and belt, web, with brass buckle (food service supervisor) (para 27-2) The food service uniform is worn with the smock tucked into the trousers. The commander may authorize exceptions to the prescribed wear of the smock for health and safety reasons. The black belt with black open-faced buckle is worn with this uniform. The food handlers apron and food handlers caps are worn only within the immediate vicinity of the dining facility. No insignia is worn on the food handlers cap. The food service supervisor may wear the white shirt, black trousers, black oxford shoes, and the beret, when authorized by the commander.