Leadership, Teambuilding, and Communication Essay - 3

Administration, Teambuilding, and Communication - Essay Example The company’s benefits for the most part originate from promotion administrations. Google inc. was established by Sergey Brin and Lary Page of the University of Stanford in mid 1990s before opening up to the world in 1998 and headquartered in Mountain View, California. The organization has seen enormous development in the previous decade and is as of now running more than one million information administration focuses worldwide and handling various hunt demands. All the accomplishments absolutely came because of the authority qualities and style received the organization heads (Duthel, 2008). Accordingly, there are a few initiative qualities that I would expect of the pioneers of Google Inc. Right off the bat, I would lean toward them to be law based. A majority rule pioneer in such manner implies a pioneer who permits support and accord in dynamic. Through majority rule authority style, the organization would have the option to connect with it representatives on issues identifying with the organization which will absolutely be useful in moving the organization to success. The advantage of drawing in representatives in issues identifying with the organization is on the grounds that workers of Google are surely the ones who manage the company’s clients and as such comprehends their necessities and where they need enhancements affected. Law based pioneers will, thusly, advantage from the accord working undoubtedly (Adeniyi, 2007). Also, the pioneer should be unified with a dream. In such manner, the pioneers of Google Inc. ought to be one who is certain and conviction of what the person is doing, with an away from of what the individual in question needs the organization to go. This trademark is significant in light of the fact that such a pioneer would have the option to move the workers towards the fulfillment of such a dream for the success of the association. Really, a pioneer without a reasonable vision can't rouse individuals to follow their orders (Adeniyi, 2007). The pioneer ought to likewise be one who motivates his supporters instead of order. Examination

The Seternoclavicular Sprain essays

The Seternoclavicular Sprain papers The shoulder complex is an amazingly convoluted locale of the body. There are four significant enunciations related with the shoulder complex: the sternoclavicular joint, the acromioclavicular joint, the coracoclavicular joint, and the glenohumeral joint. This paper will focus on the sternoclavicular joint, which is the principle pivot of revolution for the developments of the clavicle and scapula. The sternoclavicular joint is one of the least ordinarily harmed joints in the body. Notwithstanding, it is conceivable to hyper-extend or even separate this joint. The etiology (instrument/reason for injury), pathology (harm brought about by the injury), normal signs and side effects, and the administration and restoration of sternoclavicular injuries will all be examined. A concise life systems of the sternoclavicular joint will help in the comprehension of the joint injury. The clavicle verbalizes with the manubrium of the sternum to shape the sternoclavicular joint, the main direct association between the furthest point and the storage compartment. The sternal articulating surface is bigger than the sternum, making the clavicle rise a lot higher than the sternum. A fibrocartilaginous plate is mediated between the two articulating surfaces. It works as a safeguard against the average powers and furthermore assists with forestalling any dislodging upward. The articular circle is put so the clavicle proceeds onward the plate, and the plate, thusly, moves independently on the sternum. The clavicle is allowed to go here and there, forward and in reverse, in blend, and in turn (Arnheim, 1993). The sternoclavicular joint is amazingly frail as a result of its hard game plan. In view of this absence of hard solidness, it depends on a thick arrangement of tendons for a large portion of its steadiness. The fundamental tendons are the foremost sternoclavicular, which forestalls upward dislodging of the clavicle; the back sternoclavicular, which likewise forestalls upward uproot ... <!

Relationship Between Lithium and Weight Gain

Relationship Between Lithium and Weight Gain Bipolar Disorder Treatment Medications Print The Link Between Lithium and Weight Gain By Marcia Purse Marcia Purse is a mental health writer and bipolar disorder advocate who brings strong research skills and personal experiences to her writing. Learn about our editorial policy Marcia Purse Medically reviewed by Medically reviewed by Steven Gans, MD on May 19, 2017 Steven Gans, MD is board-certified in psychiatry and is an active supervisor, teacher, and mentor at Massachusetts General Hospital. Learn about our Medical Review Board Steven Gans, MD Updated on June 17, 2019 Miguel Sanz / Getty Images More in Bipolar Disorder Treatment Medications Symptoms Diagnosis The mood-stabilizing drug lithium remains an effective mainstay of treatment for bipolar disorderâ€"but unfortunately, it can cause  weight gain. Although the possibility of gaining weight while taking lithium is well known, this side effect does not affect everyone who takes the medication. Approximately 25% of people taking lithium gain weight, according to a review article published in the medical journal Acta Psychiatrica Scandinavica.?? After analyzing all relevant published medical studies, the authors reported an average weight gain of approximately 10 to 26 pounds among those who experience this troubling side effect. Although the biological mechanisms that lead to lithium-related weight gain are not entirely clear, researchers speculate that several processes are likely involved. Additionally, several factors can influence the likelihood of gaining weight while youre taking lithium. Timing and Risk Factors Most people with bipolar disorder take lithium long term to stabilize mood and prevent manic and depressive episode relapses. Your risk of gaining weight while taking lithium is greatest during the first two years of treatment reports the author of a 2016 International Journal of Bipolar Disorders review article.?? Lithium-related weight gain appears to level off after the first two years, although you might also gain weight for other reasons unrelated to the medication. Your risk of gaining weight while taking lithium might be increased if youre already carrying some excess weight  when you start taking the medication. In addition, some evidence suggests that the risk of lithium-related weight gain could be dose-dependent. This means that the likelihood of weight gain increases along with lithium level in your bloodstream. However, not all research studies have found this relationship, as noted in the 2016  International Journal of Bipolar Disorders  study.?? Taking other medications that might also cause weight gain along with lithium  also  increases your risk of putting on extra pounds. Common examples of such drugs include: Clozaril  (clozapine)Depakote  (valproate)Risperdal (risperidone)Seroquel (quetiapine)Zyprexa  (olanzapine) Why Does Lithium Cause Weight Gain? Despite the fact that lithium has been used in the United States for the treatment of treat bipolar disorder since 1970, the mechanisms that provoke weight gain in some people remain unclear. Several theories have been proposed. These processes may work alone or in combination to cause weight gain in people on lithium therapy.?? Early weight gain after starting lithium therapy could represent regaining pounds that were previously lost unintentionally. This situation might apply if you experienced a manic episodeâ€"which can lead to weight loss due to disinterest in eating and increased activityâ€"before starting lithium. Lithium often triggers increased thirstiness. Quenching your thirst with high-calorie beverages, such as full-calorie soda or fruit juice, is a possible contributor to weight gain. Lithium might also cause sodium and water retention in people who consume a high-salt diet, which can lead to added body weight. Reduced thyroid function, or hypothyroidism,?? is a well-known potential complication of long-term lithium treatment. This condition leads to a reduced metabolic rate, which in turn leads to weight gain. Women taking lithium are significantly more likely to develop hypothyroidism than are men, as reported in a 2013 Thyroid Research review article.?? Other hormones and brain signaling chemicals that affect hunger, blood sugar regulation, and fat and energy storage might play a role in lithium-related weight gain. As these processes are very complex and regulated at multiple levels in the body, additional research is needed to determine the possible influence of lithium. A Word From Verywell We understand your concern about gaining weight while on lithium therapy. Weight gain is understandably distressing both in terms of your self-image, and your physical and mental well-being. Keep in mind, however, that lithium-associated weight gain only occurs in approximately 25 percent of people who take the medication. Additionally, there are several common-sense steps you can take to minimize and perhaps even avoid this side effect, including:?? Limit your consumption of high-calorie beverages, such as full-calorie sodas, fruit juices, sugary coffee drinks, and smoothies. Drink low-calorie or noncaloric beverages to quench your thirst. Water with a twist of lemon or lime, hot or iced herbal tea and decaffeinated coffee are a few healthful options.  Stay physically active. If youre not getting much exercise currently, talk with your doctor about getting started. Remember, anything that gets you up and moving counts as physical activity. Walking is always a good option, but the possibilities are almost limitless.Monitor your weight regularly. If the number on the scale starts creeping up or your clothes feel tighter, talk with your doctor about the next steps. She might recommend consulting with a dietitian to review your current diet, a change in your medications or their dosages, or another strategy.  Contact your doctor right away if you develop any signs or symptoms that might suggest an underactive thyroid gland such as a lump near your Adams apple; unexplained constipation; feeling cold most of the time; dry hair and/or skin; forgetfulness, irregular menstrual periods; and unusual sensations in your hands or feet.

The Great Unknown Steven Spielbergs Close Encounters of...

Why do we fear the unknown? In the process of answering this question, science-fiction genre films successfully capture the history of American society at distinct points in time. The genre is so closely linked to social and historical contexts that its development relies solely on this connection. Sci-fi myths and conventions have remained static for decades, and the only measurable change in the genre lies in the films’ themes (Gehring 229-230). For example, Robert Wise’s The Day the Earth Stood Still (1951) argues that fear of the unknown is a flaw in human nature and criticizes the social paranoia of post-war, 1940s America. Conversely, Steven Spielberg’s Close Encounters of the Third Kind (1977) views the human existence through more†¦show more content†¦After all, the social contexts of these eras resonate profoundly with their respective films. Science-fiction films may have emerged as a storytelling medium in 1902 with Mà ©lià ¨s’ From t he Earth to the Moon, but the genre reached cinematic prominence in the 40s and 50s, when it began to reflect the problems of American society (Anderson 2). Produced in 1951, Wise’s Earth manipulates its myth and conventions to cross-examine the social dispositions of 1940s America (Gehring 231). Earth’s portrayal of American culture criticizes the social attitudes of the late 1940s, which were plagued by the fallout of World War II, fear of Communism, and preparation for the oncoming nuclear arms race. America’s concerns about the Soviet Union and nuclear war quickly evolved into paranoia and mass hysteria (Hendershot 7). Although some critics have argued that Earth is anti-America and borderline pro-socialist, the film’s antimilitaristic disposition is ultimately motivated by a desire for peace. Earth merely uses the genre’s conventions to denounce America’s post-war paranoia (Booker 37). In addition, as a post-classical, post-war feature, Wise’s Earth demythed the genre by reinventing the â€Å"invasion† myth with Klaatu (Michael Rennie), an alien who is not truly invading. Klaatu lands on Earth to warn humanity of the dangers of simultaneously developingShow MoreRelatedClose Encounters of the Third Kind: A Review Essay2664 Words   |  11 Pagesâ€Å"Have you recently had a close encounter?† quote from David Laughlin from Close Encounters of the Third Kind. Well everyone who has ever seen the movie Close Encounters of the Third Kind has had their own close encounter of some kind. Written and directed by Steven Spielberg and Produced by Colombia Pictures in association with EMI Films. Colombia Pictures the same year is credited with the production of four other films which include Bobby Deerfield staring Al Pacino, The Deadly Triangle staringRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 Pagesand industrial depression from the late 1860s to the 1890s, as well as the social tensions and political rivalries that generated and were in turn fed by imperialist expansionism, one cannot begin to comprehend the causes and consequences of the Great War that began in 1914. That conflict determined the contours of the twentieth century in myriad ways. On the one hand, the war set in motion transformative processes that were clearly major departures from those that defined the nineteenth-century

General Description Of Hypertensive Heart Disease

General Description Hypertensive heart disease is a term applied to heart conditions caused by high blood pressure. Some of these conditions include coronary artery disease, hypertrophy (or thickening of the heart muscle), and heart failure. (U.S. National Library of Medicine, n.d.) High blood pressure indicates that the pressure exerted on the inside of blood vessels by blood flow is excessive. This can lead to thickening of blood vessel walls, and when combined with cholesterol deposits, can lead to a myocardial infarction (heart attack), or stroke. When pressure in the arteries is too high, the heart must work harder to overcome the pressure. Thickening of the heart muscle can result if the heart is exposed to high blood pressure over†¦show more content†¦(Centers for Disease Control and Prevention, n.d.) The following evaluation was performed on a patient displaying the classic signs and symptoms of an individual with complications from hypertension. Patient X Patient X (a 45 year old male) came into my office today experiencing reoccurring chest and neck pain, accompanied with fatigue, loss of appetite, and the general feeling of malaise. These symptoms are possible signs of a heart issue, but a deeper look into the patient’s medical history and further testing will be needed to develop an accurate diagnosis. Etiology The patient’s medical history indicates factors that could predispose him to developing a heart condition. These factors include a family history of heart disease, being moderately overweight, and maintaining a sedentary lifestyle. Furthermore, the patient admits to a high cholesterol and high sodium diet with little to no fruit or vegetable consumption. A routine physical examination approximately 3 years prior to the patient’s current visit indicated elevated blood pressure levels. Patient X was prescribed Lisinopril (an angiotensin-converting enzyme [ace] inhibitor that widens the blood vessels to lower blood pressure, improve blood flow, and decrease the heart’s workload) (Mayo Clinic, 2015), and advised to modify his diet and begin a regular exercise program. In addition to not changing his diet or attempted any form of exercise, Patient X also routinely forgets to

Thomas Hardy’s Jude the Obscure Free Essays

string(370) " next door to it, and saying holy things in disreputable quarters – repeating in idle bravado words which ought never to be uttered but reverently! Oh, do anything with me, Sue – kill me – I don’t care! Only don’t hate me and despise me like all the rest of the world! ‘† Jude is comforted only by the idea of becoming a clergyman\." The novel Jude the Obscure, by Thomas Hardy, was first published unabridged in 1896. It narrates the doomed existence of the protagonist, Jude, from the moment he is still a boy at Marygreen and is inspired by a rural schoolmaster to think of a university education, to the moment in which he dies, alone and unattended. It tells the story of a man whose dreams and ambitions are gradually destroyed, and end up being shattered. We will write a custom essay sample on Thomas Hardy’s Jude the Obscure or any similar topic only for you Order Now Jude lives an enternal cyclical movement, in which he never gets any closer to whaever he is looking for, due to forces which seem to be operating against him all the time.In this essay, I will conduct an analysis of these social forces, in order to show that Hardy did create a realistic depiction of ninteenth century British society. According to Brooks [1], a realistic depiction is similar to the vision we have if go up a high tower and remove the housetops of the houses, to show what is really happening in the rooms exposed. It is a duty of the realistic writer, to dismantle appearances and not to reproduce the facade, and â€Å"to give us not only the world viewed, as well as the world comprehended . Hardy shows us that Jude is making choices at a certain level, referring to his personal life, but there are social and economic forces which operate on him so he does not take decisions, once these circumstances limit his choices. Early on in the novel, we see Jude struggling against the circumstances. The village of Marygreen is set in opposition to the university town of Christminster. The young Jude sees Christminster as an enlightened place of learning, relating it to his dreams of higher education and his vague notions of academic success.Yet while Jude lives quite close to Christminster and knows a man who is going to live there, the city is always only a distant vision in his mind. It is nearly within his reach but at the same time unattainable. This physical distance is a metaphor for the abstract distance between the impoverished Jude and the privileged Christminster students. For the first time in the novel we see Jude heading towards a destination, and being unable to reach it. At the start of the novel, Jude is portrayed as a determined and innocent young man who aspires to things greater than his background allows.He resists succumbing to the discouragement of those around him and does not fear the gap he is creating between himself and the other people of his village. He is seen as eccentric and perhaps impertinent, and his aspirations are dismissed as unrealistic. These circumstances might have led him to marry Arabella. All through his young adult life, he avoids going to Christminster. He appears to be afraid of the failure he might encounter there. In Arabella, he sees something attainable and instantly gratifying, as opposed to the university life, of which he fears he may never become a part.In this way Jude tries to avoid disappointment, but finds that he cannot live within the confines of an unhappy marriage. The freedom he receives after Arabella leaves is only partially liberating: It lets him be independent in a physical sense, but because he is still married, it forbids him to achieve legitimate romantic happiness with someone else. Jude is attracted to Christminster because of Sue, who he seeks with a strange devotion, despite his aunt’s warning that he should stay away from he.Taken together with her warning that marriages in their family never end well and with the fact that they are cousins, Jude’s haste to find and fall in love with Sue creates a sense of foreboding about his fate. He finds that the Christminster colleges are not welcom ing toward self-educated men, and when he accepts that he may not be able to study at the university after all, he starts drinking. â€Å" He began to see that the town life was a book of humanity infinitely more palpitating, varied, and compendious than the gown life.These struggling men and women before him were the reality of Christminster, though they knew little of Christ or Minster. That was one of the humours of things. The floating population of students and teachers, who did know both in a way, were not Christminster in a local sense at all. † The narrator tells us how big the distance between his aspirations and his relaity is, since Jude works so hard that he can no longer dedicate himself to his studies at night: â€Å"So fatigued was he sometimes after his day’s work that he could not aintain the critical attention necessary for thorough application. He felt that he wanted a coach – a friend at his elbow to tell him in a moment what sometimes would occupy him a weary month in extracting from unanticipative, clumsy books. † The episode in the pub, in which he recites Latin to a group of workmen and undergraduates, shows the contrast between Jude’s intellect and his appearance. Christminster will not accept him because he belongs to the working class, yet he is intelligent and well-read through independent study, he is advised to remain in his own sphere.The realization that his learning will help him only to perform in pubs sits heavily with Jude, as we can tell from his reaction at the pub: â€Å"`You pack of fools! ‘ he cried. `Which one of you knows whether I have said it or no? It might have been the Ratcatcher’s Daughter in double Dutch for all that your besotted heads can tell! See what I have brought myself to – the crew I have come among! ‘† He looks for consolation with Sue and shows her what he considers to be his worst side†: â€Å"†¦ `I am so wicked, Sue – my heart is nearly broken, and I could not bear my life as it was!So I have been drinking, and blaspheming, or next door to it, and saying holy things in disreputable quarters – repeating in idle bravado words which ought never to be uttered but reverently! Oh, do anything with me, Sue – kill me – I don’t care! Only don’t hate me and despise me like all the rest of the world! ‘† Jude is comforted only by the idea of becoming a clergyman. You read "Thomas Hardy’s Jude the Obscure" in category "Papers" Once again, he does have the ability to make a decision, but he only chooses to become a clergyman because his choices were limited by the conventions and prejudices of society. The moral implications of the friendship and romance between Jude and Sue emerge as an important issue. Jude’s doomed existence is also shaped by other people’s indecision. Sue shows herself to be both radical in her intellectual views and conservative in her social practices. She leaves the Training College because she discovers that its rules are intolerably strict, and she cannot conform to the rules of her establishment in Melchester either. She comes to see Jude as a protector, and reveals to be quite an impulsive character, and not to care much about Jude’s intense feelings for her and the implications of her actions: Suddenly, however, quite a passionate letter arrived from Sue. She was quite lonely and miserable, she told him. She hated the place she was in; it was worse than the ecclesiastical designer’s; worse than anywhere. She felt utterly friendless; could he come immediately? – though when he did come she would only be able to see him at limited times, the rules of the establishment she found herself in being strict to a degree. It was Mr. Phillotson who had advised her to come there, and she wished she had never listened to him. † †¦ Phillotson’s suit was not exactly prospering, evidently; and Jude felt unreasonably glad. He packed up his things and went to Melchester with a lighter heart than he had known for months. † When they meet, the narrator describes her as unhappy and changed, but not anxious and desperate as she was when she wrote the letter, since Jude is the only one overcome by emotion: â€Å"Though she had been here such a short while, she was not as he had seen her last. All her bounding manner was gone; her curves of motion had become subdued lines. The screens and subtleties of convention had likewise disappeared.Yet neither was she quite the woman who had written the letter that summoned him. That had plainly been dashed off in an impulse which second thoughts had somewhat regretted; thoughts that were possibly of his recent self-disgrace. Jude was quite overcome with emotion. † â€Å"†¦ she had altogether the air of a woman clipped and pruned by severe discipline, an under-brightness shining through from the depths which that discipline had not yet been able to reach. † Sue makes it clear that she doesn’t see Jude as a lover, and is annoyed by the fact that he is love with her.She goes back and forth in her protests, sometimes wanting to enter into a romantic relationship with Jude and sometimes believing it to be misguided. When he confesses that he is married, she accuses him of dishonesty, but there is a hint of disappointment in her tone because his marriage only adds a further obstruction to their possible romance. She marries Phillotson in this state of anger and frustration, and Jude feels that he cannot and should not dissuade her. By doing so, Sue hopes to protect her reputation and achieve the traditional lifestyle of a married woman.After Jude spends the night with Arabella, Sue tries to push him away again, then invites him to her home soon after. Sue does not know what she wants, but is slowly realizing that she finds Phillotson repulsive. She does not admit to loving Jude, but still turns to him to be her protector. She recognizes her own intellect and her potential for a satisfying career in teaching, and marries Phillotson partly out of a desire for a pleasant work environment. She resists a romantic relationship with Jude, but falls in love with him despite her misgivings.However, when it comes time to marry, she does not wish to enter into a legal contract in which she would again be confined and their financial difficulties push them into a wandering life. The uncertainty surrounding their status foreshadows difficulties to come, as there is a sense of illegitimacy lingering in their relationship. Society dispproves of it, and the children and Sue’s pregnancy only add to that. The tragic conclusion of the novel arises as the inevitable result of the difficulties faced by the two cousins.When Father Time kills himself and the other children, Sue is the one who cannot handle it and start regarding their relationship as sinful and the death of the children as punishment. She thinks the child of a legitimate union had punished the ones of an illegitimate one, as the result of her transgressions against the institution of marriage. She marries Philoston again in an act of hopelessness, almost masochistic behaviour, once she feels repulse for him and knows she will never love him. This action may be seen as an attempt to conform, but it is also a selfish act. Sue could have left Jude and lived on er own, kept struggling against conventions as a divorced woman.She finds a solution which is, at the same time emotionally torturing and financially comortable for her, while Jude remains lonely and poor, having had both his academic and his romantic aspirations destr oyed. Jude then enters a state of self mutilation and acceptance of the suffering. He goes back to Arabella, who once again represents the last and worse of his options, and an act of desistance. After Jude gets sick she imediatelly starts looking for another possible husband, and slowly reveals, throughout the novel, to be quite an animalistic character.She personifies the danger of a bad marriage, and is heartless to the point of being unable to sacrifice a boat race to be with him while he is dying or even to take care of his body after he dies. The Jude we see in the last chapter is a handicapped vesion of the young, ambitious one from the beginning of the novel. He is depicted as a man who is exhausted after having spent his life fighting against a strong opponent, represented by nineteenth century British society. It ended up mutilating him and left him with nothing, longing for his death. The lack of conflicts’ resolution and the sense of vagueness in Arabella’s suggestion about Sue’s miserable future reveal the modernity of the novel. Accroding to Schweik, Hardy successfully images life as first impulsive passion and confidence leading to disappointments, collapse of hopes, and death. [2] With its open ending, Jude the Obscure turns out to be a novel in which the relationship between form and content becomes the form itself.Bibliography: Brooks, Peter. Realist Vision. New Haven and London, Yale University Press, 2005. Hardy, Thomas. Jude The Obscure. Penguin Popular Classics, England,1994. Schweik, Robert C. â€Å"The Modernity of Hardy in Jude the Obscure†. In: A Spacious Vision: Essays on Hardy. Newmill, The Patten Press, 1994, p. 49-64. Stern, J. P. â€Å"On Realismâ€Å". In: Concepts of Literature. Routledge ; Kegan Paul, 1973. Watt, Ian. â€Å" Realism and the Novelâ€Å". In: Essays in Criticism II, p. 376-396, 1952. ———————– [1] Brooks, Peter. Realist Vision. New Haven and London, Yale University Press, 2005. [2] Schweik, Robert C. â€Å"The Modernity of Hardy in Jude the Obscure†. In: A Spacious Vision: Essays on Hardy. Newmill, The Patten Press, 1994, p. 49-64. How to cite Thomas Hardy’s Jude the Obscure, Papers

Business Analysis and Interpretation for Landscaping Business

Question: Discuss about theBusiness Analysis and Interpretation for Landscaping Business. Answer: The monthly cash budget for the Landscaping Business for the three months ended 30 September 2016 is presented below: Particulars July August September Beginning cash balance $26,500 -$74,000 $61,800 Add: Budgeted cash Receipts Fees $1,40,000 $1,60,000 $2,00,000 Proceeds from sale of surplus non-current assets $1,00,000 Total cash available for use $1,66,500 $1,86,000 $2,61,800 Less: Cash disbursements Salaries and wages $70,000 $70,000 $70,000 Supplies $8,500 $9,200 $12,000 New Equipment $1,20,000 Purchase of plants $42,000 $45,000 $61,000 Total disbursements $2,40,500 $1,24,200 $1,43,000 Budgeted ending cash balance -$74,000 $61,800 $1,18,800 In case the business decides to lease the new equipment instead of buying it, the cash changed cash budget is presented below: Particulars July August September Beginning cash balance $26,500 $36,000 $1,61,800 Add: Budgeted cash Receipts Fees $1,40,000 $1,60,000 $2,00,000 Proceeds from sale of surplus non-current assets $1,00,000 Total cash available for use $1,66,500 $2,96,000 $3,61,800 Less: Cash disbursements Salaries and wages $70,000 $70,000 $70,000 Supplies $8,500 $9,200 $12,000 New Equipment $10,000 $10,000 $10,000 Purchase of plants $42,000 $45,000 $61,000 Total disbursements $1,30,500 $1,34,200 $1,53,000 Budgeted ending cash balance $36,000 $1,61,800 $2,08,800 From the above we see that if the company leases the new equipment, the ending cash balance is positive for all the three months whereas in the initial arrangement, when the company had bought the equipment and paid for it in the month of July, the ending cash balance of July was negative as cash payments were more than the cash receipts. It is very important for any business to maintain a positive cash balance at any given point in time because cash is required on a day to day basis to run the business operations smoothly. If the cash balance is negative, the company will have to borrow money from the bank and this borrowing will attract interest which is a finance cost to the company(Ross, Hillier, Westerfield, Jordan, 2012). Moreover as a result of leasing, the cost of the equipment will be evenly divided throughout the year. Hence, it is better to lease the new equipment in order to maintain a positive cash balance for all the three months. Question 2 Break even points in units = fixed costs / contribution margin Fixed costs = $402,800 Contribution margin = selling price per unit variable cost per unit Particulars 1 year old tree 2 year old tree 3 year old tree Total Selling price $20 $28 $45 $93 Variable cost per unit $12 $18 $27 $57 Contribution margin per unit $8 $10 $18 $36 Therefore, total break- even point in units = $402,800 / $36 = 11,189 units For per product break-even units, the total break-even units are divided between the products on the basis of the percentage of product sale in total sales. 1 year old tree 2 year old tree 3 year old tree Total Selling mix 125000 75000 50000 $2,50,000 Percentage share 0.5 0.3 0.2 1 Per product break-even point: 1 year old tree 2 year old tree 3 year old tree Total Percentage share 0.5 0.3 0.2 1 Break even units 5,594 3,357 2,238 11,189 b) The profit before tax for Landscaping business is presented below: 1 year old tree 2 year old tree 3 year old tree Total Selling price $20 $28 $45 Variable cost per unit $12 $18 $27 Contribution margin $8 $10 $18 Selling mix 1,25,000 75,000 50,000 250,000 Contribution margin $10,00,000 $7,50,000 $9,00,000 $26,50,000 Fixed costs $4,02,800 Profit before tax $22,47,200 In order to increase its profitability, the company is looking at increasing the sales of 3 year old trees while reducing the sale of 1 year old trees, resulting in an increase in fixed costs. The new profit before tax for the above change is calculated below: New sales mix 1 year old tree 2 year old tree 3 year old tree Total Sales mix 40% 30% 30% 100% Selling units 100,000 75,000 75,000 250,000 The profit before tax for the new initiate is given below: 1 year old tree 2 year old tree 3 year old tree Total Selling price $20 $28 $45 Variable cost per unit $12 $18 $27 Contribution margin $8 $10 $18 Selling mix 100,000 75,000 75,000 250,000 Contribution margin $10,00,000 $7,50,000 $9,00,000 $26,50,000 Fixed costs $4,52,800 Profit before tax $24,47,200 Looking at the above analysis, we do not recommend that the Landscaping business should go ahead with changing the sales mix by increasing the sales of 3 year old trees and reducing the sale of 1 year old trees as the profit margin has remained almost the same. The before tax profit margin for initial sales mix was 32.8% whereas the new sales mix has a profit margin of 32.7%. So we see there is no change in the profit margin. Though the total profits have increased by $200,000 but even the fixed costs have increased by $50,000. Thus the resulting increase in profits does not justify the increased fixed costs and hence the business should stick to the old sales mix. Currently the company is relying on two capital budgeting techniques ARR and IRR to decide between purchasing one of the two pieces of equipment. ARR is the accounting profit of the investment whereas IRR is the rate at which the NPV of the project is 0. Both ARR and IRR do not use discount rate of the investment in its calculations. However, it is very important to discount the future cash flows to present to incorporate the effect of inflation into the investment analysis. Generally companies use cost of capital as their discount rate if the risk of investment is similar to the existing business risks. Discount rate is required in calculation of NPV which is the most useful technique in capital budgeting analysis. Only if NPV of an investment is positive, other measures like ARR and IRR can be considered (Houston Brigham, 2016). No, the owner cannot rely solely on ARR and IRR to decide on the purchase of new equipment. Net present value (NPV) is the most effective capital budgeting technique used when deciding on a project. In order for an investment to be acceptable, the NPV of the project should be positive which means the cash inflows should be more than cash outflows. A positive NPV means the project is profitable. If the NPV of the project is negative with other capital budgeting techniques like ARR and IRR exceed the minimum required rate, still the project will be unacceptable because the NPV is negative. So in order to make a decision with regards to the investment in equipment, calculation of NPV is extremely important and the NPV should be positive. ARR does not consider the time value of money as the cash flows are not discounted, also ARR does not consider the cash flows and terminal value. If all the calculated returns exceed the entitys minimum rate, then we would recommend equipment B as it has a higher IRR. The investments are mutually exclusive, and even though both are acceptable as per the capital budgeting techniques, however since only has to be selected, we will consider IRR for making an investment decision. IRR is a better risk measuring technique as it considers the time value of money and all the cash flows are taken into consideration (Luckett, 1984) . For mutually exclusive projects, it is advisable to use IRR and project with a higher IRR is selected. Equipment B has a higher IRR at 18% as compared to Equipment A which has an IRR of 16%. Bibliography Houston, J., Brigham, E. (2016). Fundamentals of Financial Management. Australia: Cengage Learning US. Luckett, P. (1984). ARR vs. IRR: A REVIEW AND AN ANALYSIS. Journal of Business Finance and Accounting. Ross, S., Hillier, D., Westerfield, R., Jordan, B. (2012). Cash Management. McGraw Hill.