Sunday, December 29, 2019

Teacher Career - Free Essay Example

Sample details Pages: 3 Words: 761 Downloads: 2 Date added: 2019/02/05 Category Education Essay Level High school Tags: Teacher Essay Did you like this example? When you are thinking about what career you might want to go into what’s the first thing you look at? That’s right, the bank you’re going to be making one day. Being a college student, it’s normal to change your major several different times, so looking at future salaries becomes a regular for most. There are so many things one can become, but money is a very important factor especially if we’re going to be doing it for a long time. Don’t waste time! Our writers will create an original "Teacher Career" essay for you Create order With elementary education as my current major, the concern of teacher’s salary is already making me wonder about how I’m going to support myself and a family one day. The salary that these teachers are making aren’t leveling out to the hours, responsibility, and the roles they play in the life of the everyday students each year. Some students go to college for an education degree because they have to decide in a major program and education comes off as being the easiest one, but teachers believe deciding to become a teacher is truly a calling, especially with the younger ones. Teacher.org states, â€Å"We need great teachers who can go above and beyond basic expectations.† Everyone could become one, but that doesn’t mean that they would be good at it or anything better than basic. This world needs teachers that want to influence children and teach them the importance of an education, not teachers who are there because they think everyone can do it and it’ll be the easiest. Teachers go through their 4-year bachelor’s degree, many Praxis test, certifications, and some even go back to school to get their Masters. A benefit of going back or getting your Masters degree is you get a higher salary. By doing this teachers can continue to improve themselves to be better for the students du ring summer breaks and throughout the school year, on top on their job. Some believe that teachers work less hours than any other person at their daily job. They do not realize all the work that has to be done to be prepared in the classroom. Teachers get paid to work an eight to three o’clock job. The National Education Association says, â€Å"While seven hours is the contracted work day, teachers must do significant amounts of work such as grading papers and revising lesson plans on their own time, after school and on the weekends.† Teachers also have after-school meetings, parent teacher conferences, assignments, and activities. So, the eight to three o’clock job turns into a seven to five-thirty job. The annual salary varies on whether the school is public or private, the grade(s) you teach, and the location and state where the school is at. In Arkansas, elementary teachers make an average of 48,000 dollars a year. It is totally understandable to have to have to start off low just like everyone else does, but over years of experience in the field you would think higher pay would be steadily increasing. Second grade teacher, Andrea Coker in an interview said, â€Å"Teaching is an extremely stressful job with impossible expectations from administration, the state department, and parents.† Teachers have to be able to control twenty-five students, teach them, and protect them every day. Keep in mind that every single student is different each with different learning styles and home lives. Could you imagine teaching twenty children every day? Most would say they would lose their sanity. Coker also stated, â€Å"Teaching is the most important job there is. We wouldn’t have doctors, lawyers, or scientist without teachers.† Teaching goes beyond just the academic level. Teachers spend seven hours a day five days a week with these students, so they also get to help teach their students life lessons as well, such as sharing, kindness, and patience with other classmates. Preparing to become a teacher isn’t cheap. Many teachers have thousands and thousands of dollars of student loan debt, but without the pay they deserve they don’t just get to pay those off easy. Some teachers have to work multiple jobs, and some end up having to leave the teaching field to help provide for themselves and their family. There are plenty of people that think teacher’s salary is fine just like it is, but just like Coker said, â€Å"Teaching is the most important job there is.† Nobody would be where they are today if it wasn’t for teachers. We should consider this and hopefully see and change in the future.

Friday, December 20, 2019

Summary Of The Novel O Pioneers ! - 970 Words

O Pioneers!: A Journey into the Western Frontier Willa Cather is an author who uses similar aspects and events of her life and puts them into her novels. This approach allows the reader to know what inspired the events happening throughout the novel. After reading the novel O Pioneers! by Willa Cather, I began to search for ideas leading me deeper into the meaning of the novel as a whole. O Pioneers! is a novel in which several of the key concepts and character qualities can be better understood by learning more about the life of Willa Cather. Aspects of O Pioneers! that involve the life of Willa Cather include where the novel is taking place, the description of Alexandra’s disposition, and the dominance Alexandra exhibits in her family.†¦show more content†¦This negative environment is clearly depicted in the previous quote. This setting portrays a secluded and self reliant society which is not very suitable for younger residents. Although Hanover may not have been an ideal place for Alexandra to be, she proves tha t she can hold her own and tends to have a rather manly disposition. â€Å"She wore a mans long ulster (not as if it were an affliction, but as if it were very comfortable and belonged to her; carried it like a young soldier), and a round plush cap, tied down with a thick veil†(1.1.2). Alexandra is the most comfortable when she is wearing men’s clothes, and she does not want the clothing that she wears to have an impact the way that she is perceived as a person by others. Alexandra asserting her dominance is apparent in the statement reading, â€Å"...stabs him with a glance of Amazonian fierceness and drew in her lower lip--most unnecessary severity. It gave the little clothing drummer such a start that he actually let his cigar fall to the sidewalk and went off weakly in the teeth of the wind to the saloon. His hand was still unsteady when he took his glass from the bartender. His feeble flirtatious instincts had been crushed before, but never so mercilessly†(1.1.2). This is similar to Willa Cather’s appearance as a child which also seems to demonstrate so me â€Å"manly qualities.† â€Å" Sometime shortly before her thirteenth birthday, Cather KriseShow MoreRelatedThe Theory Of Quality Management Essay2009 Words   |  9 Pages Large scale manufacturing conveyed colossal groups of individuals together to take a shot at particular phases of creation where one individual would not as a matter of course finish an item from beginning to end. In the late nineteenth century pioneers, for example, Frederick Winslow Taylor and Henry Ford perceived the limitations of the techniques being utilized as a part of large scale manufacturing at the time and the ensuing shifting nature of yield. 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Thursday, December 12, 2019

Accounting and Financial Analysis Business of Raising Cattle

Question: Describe about the Accounting and Financial Analysis for the Business of Raising Cattle. Answer: Introduction The people in Australia have been carrying on the business of farming and raising cattle for many years to earn their livelihood. However, in the present era, farming has become one of the most attractive businesses. The advancement in the technology has taken the business of farming to another level. In the present days, the farming activities are not only carried by the individual farmers and their families, but big companies are also getting into this business. In the context, with the objective to analyze the attractiveness of farming and cattle raising business, a report has been presented here. This report covers the study of financial results of Windy Downs which is a family business carrying on faming and cattle raising business. Further, this report also covers the budgetary analysis, cost estimations, and optimizing the resource allocation. Moreover, the report also highlights organizational structures and benchmarking principles which are applied to help business grow. 1 (a) Windy Downs: Trend Analysis Income Statement: 2009/10 2010/11 2011/12 % Change 2010/11 2011/12 Gross Margin - Cattle 208,129 215,568 218,423.00 3.57% 1.32% Gross Margin - Wheat 46,898 48,789 79,348.00 4.03% 62.64% Gross Margin Sorghum 93,726 96,246 137,992.00 2.69% 43.37% Net Operating Income 348,753 360,603 435,763.00 3.40% 20.84% Operating Expenses 274,456 280,333 247,232.00 2.14% -11.81% Net Income $74,297 $80,270 248,063.00 8.04% 209.04% Cash Flow Statement: 2009/10 2010/11 2011/12 Beginning Balance 15,110 18,456 $10,358.00 22.14% -43.88% Cash Inflow 390,923 414,678 518,335.00 6.08% 25.00% Cash Outflow 387,577 422,776 383,515.00 9.08% -9.29% Ending Balance $18,456 $10,358 145,178.00 -43.88% 1301.60% Balance Sheet: 2009/10 2010/11 2011/12 Current Assets 565,956 568,958 159,179.00 0.53% -72.02% Long Term 475,290 432,099 950,499.33 -9.09% 119.97% Fixed Assets 4,289,970 4,437,980 4,490,016.00 3.45% 1.17% Total Assets 5,331,216 5,439,037 5,599,694.33 2.02% 2.95% Current Liabilities 2,456 2,705 - 10.14% -100.00% Non-Current Liabilities 300,000 260,000 220,000.00 -13.33% -15.38% Total Liabilities $302,456 $262,705 220,000.00 -13.14% -16.26% Net Worth $5,031,216 $5,179,037 5,379,694.00 2.94% 3.87% 2009/10 2010/11 2011/12 Trading Accounts Livestock 226,720 234,943 264,545.00 12.88% 27.11% Commodity 135,473 144,891 228,750.00 -30.38% 9.91% Gross Trading Profit 362,193 379,834 493,295.00 82.50% 137.01% Business Expenses 122,689 125,320 65,775.00 -39.79% -68.40% Depreciation 137,090 132,454 81,405.00 -36.36% -60.89% Business Income 102,415 122,060 346,115.00 -41.35% 66.30% Operator Expenses 55,000 55,000 100,052.00 -73.57% -51.93% Operating Profit 47,415 67,060 246,063.00 -67.78% 18.23% Financial Expenses 17,549 17,514 17,939.00 -91.59% -91.38% Business Return 29,865 49,546 228,124.00 -76.19% 9.61% 1 (b) From the chart presented above, it could be observed that the gross margin of cattle is consistent with slight ups and downs through the period of three years. However, the gross margin of wheat can be seen to be showing increasing trend over the period of three years. Same observation has been made in respect of the gross margin of sorghum as it can also be seen to be increasing year by year. The net worth of the business is also showing increasing trend contently over the period while significant improvements have been observed in the business return. The business return has shown sudden increase in the year 2012, which can be observed from the bar emerging higher in the chart. 2 (a) The small businesses in Australia at the initial stage are handled by individuals and their families, which is technically called sole trader. As the size of the business grows, more resources and capital is needed, thus, the sole trader form of business is transformed in to a partnership firm (Hoffman et a., 2014). In the partnership form, the business is managed and controlled by two or more individuals having predefined share in profits and capital. Though, the partnership form of business is quite flexible, but to take the business beyond local boundaries of a country, a separate legal entity is needed, which is created by forming a company (Hoffman et a., 2014). All the forms of business such as sole proprietary, partnership, and company have their own advantages and disadvantages. The individual business lacks in capital and other resources, while, partnership and company does not. Thus, is large capital is needed; company is the best suited form of business but there are various legal formalities. However, from the management view point, individual business is best suited because an individual can take autonomous decisions. Further, there are certain legal requirements which also make it compulsory to form a company from partnership, for example, if business is to raise money from public, it will have to be listed on the stock exchange (Hoffman et a., 2014). 2 (b) As discussed, all the business forms such as sole proprietary, partnership, and company has their own advantages and disadvantages. In regard to the rural business, the most appropriate form of business would be partnership firm (Fox, 2014). The most prominent reason for opting partnership as the most appropriate form of business for rural business is the flexibility. The partnership business requires fewer legal formalities and provides flexible legal environment to carry out the business. Further, partnership also overcomes the shortcomings of sole proprietor business such as small capital and lack of other resources (human resource). Moreover, the certain taxation benefits available to sole traders are also extended to the partnership firms but these not available to the companies (Fox, 2014). 5 (a) Partial budget: Barley to replace wheat (200ha) Losses Category Value Total Return Lost from wheat Wheat harvest $267 $133,500 Extra Costs involved in Barley Machinery Operations $19 $3,800 Fallow spraying $26 $5,200 Seed $24 $4,800 Fertilizer $52 $10,400 Herbicide $3 $600 Harvesting $43 $8,600 Total Losses $166,900 Gains Category Value Total Extra revenue from barley Barley Harvest $198 $114,840 Costs saved from wheat Machinery Operations $21 $4,200 Fallow spraying $23 $4,600 Seed $26 $5,200 Fertilizer $53 $10,600 Herbicide $5 $1,000 Harvesting $45 $9,000 Total Gains $149,440 Loss/gain difference -$17,460 5 (b) Partial budget: Chickpeas to replace wheat (250ha) Losses Category Value Total Return Lost from wheat Wheat harvest $267 $133,500 Extra Costs involved in Chickpeas Machinery Operations $15 $3,000 Fallow spraying $22 $4,400 Seed $70 $14,000 Fertilizer $16 $3,200 Herbicide $8 $1,600 Insecticide $43 $8,600 Fungicide $6 $1,200 Aerial spraying $19 $3,800 Scouting $10 $2,000 Harvesting $50 $10,000 Total Losses $185,300 Gains Category Value Total Extra revenue from chickpeas Chickpea Harvest $457 $137,100 Costs saved from wheat Machinery Operations $21 $4,200 Fallow spraying $23 $4,600 Seed $26 $5,200 Fertilizer $53 $10,600 Herbicide $5 $1,000 Harvesting $45 $9,000 Total Gains $171,700 Loss/gain difference -$13,600 5 (c) In respect of the budget being prepared to replace Wheat by Barley, it has been observed that the outcome is adverse. The results of the budgeted cost and benefit analysis depicts that replacement of wheat by barley would cause loses of $17,640 to Windy Downs. The incremental benefits of this proposal are negative and thus, it is recommended that the wheat is not to be replaced with barley. Further, another proposal was analyzed wherein wheat was proposed to be replaced with chickpeas. The results of the incremental cost and benefit analysis again showed negative outcome. The estimations show that if Windy Downs go to replace wheat with chickpeas, it will incur a loss of $13,600. Thus, considering the outcome of the budget estimations, it is recommended that wheat should not be replaced with chickpeas. 6 (a) In the business context, sustainability implies doing business in such a way that adequate balance is maintained between financial, social, environmental needs. In order to maintain the sustainability of the business of Windy Downs, two projects such as rural community development project (RCDP) and waste reduction and soil development project (WRSDP) have been identified (UCDAVIS, 2016). The rural community development project is aimed at working for the welfare of the people living in villages and improving their living standard. Through this project, it is expected that the local consumption of the products produced by Windy Downs would increase, which in turn will add value to the business and help expanding the business. The second project namely waste reduction and soil development is aimed at improving the business processes and technology. The improved processes and deployment of the advanced technology is expected to achieve a significant waste reduction, which will provide the business an opportunity to stand up with the competitors. Further, the soil development is an essential aspect of the farming business, which will also be taken care of through this project (UCDAVIS, 2016). 6 (b) Please note that the information presented in the statement given below is purely based on the assumptions. Estimation of Total Cost of the Projects S. No. Particulars Projects RCDP WRSDP A Labor Cost Labor Hours 520 1560 Hourly Rate $10.00 $10.00 Wages $5,200.00 $15,600.00 Superannuation cost $50,000.00 $100,000.00 Work cover cost $25,000.00 $50,000.00 Total $80,200.00 $165,600.00 B Consumable Cost Education material-Education centre $30,000.00 $0.00 Medicines-Medical centre $60,000.00 $0.00 Fuel $0.00 $150,000.00 Stores $25,000.00 $75,000.00 Total $115,000.00 $225,000.00 C Equipment Cost Education centre $100,000.00 $0.00 Medical centre $150,000.00 $0.00 Machine-waste reduction $0.00 $500,000.00 Tractors and trailers $0.00 $1,500,000.00 Total $250,000.00 $2,000,000.00 D Grand Total (A+B+C) $445,200.00 $2,390,600.00 7 (a) Ratio analysis: Windy Downs 2010 2011 2012 Formula Return to total assets 1.39% 1.48% 4.43% Net income/total assets Return on equity 1.48% 1.55% 4.61% Net income/net worth (equity) Debt service ratio 19.87 20.59 24.29 Operating income/finance expenses Debt to Owners equity 0.06 0.05 0.04 Debt/net worth (equity) 7 (b) The ratios provide a common base which is utilized in comparing the performance of the business with the competitors or the industry averages. The industry averages are considered appropriate for comparison in most of the cases, but in certain situations, the competitors could also be used to compare. However, in comparing with the competitors, it should be remembered that the chosen competitor is of the equivalent level. Further, it is easy to collect the industry average data. Thus, the ratios as computed above in question 1 (a) in respect of Windy Downs should be compared with the industry average (Beierlein, Schneeberger, and Osburn, 2013). 7 (c) Comparison with Industry Windy Downs (2012) Industry Return to total assets 4.43% 2.58% Return on equity 4.61% 18.60% Debt to Owners equity 0.06 1.33 From the data presented in the table given above, it can be observed that the return on assets of Windy Downs is better than industry average. However, return on equity of the business is lower than the industry average, which depicts that the capital has not been utilized in an efficient way. Further, it is also to be noted that Windy Downs is using lesser debt than the industry average. Use of lesser debt is also a reason for lower return on equity. Further, the return on equity may also be lower due to business being in the initial years. It is expected that with the span of time of 2 more years the business would get the economies of scale, which will improve the return on equity (Peterson and Fabozzi, 2012). 8. The sustainability of the business is not only measured by referring to the financial indicators, but the non financial indicators such as waste reduction and pollution control are also used. In order to measure the sustainability of the business of Windy Downs, two non financial measures such as waste reduction and erosion control have been identified as significant. The wastage in production could be measured by analyzing the input and output quantities. The pollution control equipment measures the hazard to the environment emanating from the business operations. 9 (a) In respect of the Windy Downs, it has been observed that the efficiency in the operations is the major factor that inhibits the financial performance. The lower return on equity clearly indicates that the management has not been able to utilize the capital efficiently. Therefore, the management of Windy Downs will have work on the efficiency to help business achieve its goals and objectives. Further, the non financial indicators such as increasing waste and soil pollution also indicate deterioration in the financial performance of Windy Downs. The increase in waste and soil pollution not only reduces the profits, but also affects the sustainability of the business adversely. 9 (b) In order to ensure that the capital and other resources of the business are used efficiently and effectively, the management of Windy Downs will have to analyze the situation critically and identify the gaps and weaknesses. The management should adopt new means and processes with the deployment of advanced technology to bring agility in the operations. Further, in respect of waste reduction and pollution, the management should take immediate steps to control both. The waste reduction measures such as advancement in the technology and strengthening the controlling environment should be taken as soon as possible. Further, the management should consider implementing the waste reduction and soil development project to ensure sustainability of the business operations. 12 (a) Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May June Original Surplus/ Deficit -54951 55206.5 -18195 -30722 46236.1 -14556 -33243 -16370 -8710.4 64510.4 97663.8 47951.4 Original Running Balance -44593 10613.7 -7581.7 -38304 7932.08 -6624.3 -39867 -56237 -64947 -436.66 97227.2 145179 Costs from Project 1 -111300 -44520 -22260 -44520 -22260 -22260 -44520 -22260 -22260 -44520 -22260 -22260 Costs from Project 2 -597650 -239060 -119530 -239060 -119530 -119530 -239060 -119530 -119530 -239060 -119530 -119530 New Surplus/ Deficit -708950 -283580 -141790 -283580 -141790 -141790 -283580 -141790 -141790 -283580 -141790 -141790 New Running Balance -753543 -272966 -149372 -321884 -133858 -148414 -323447 -198027 -206737 -284017 -44563 3388.56 The total cost estimated for the project 1 (RCDP) and 2 (WRSDP) is $445,200 and $2,390,600 respectively. This cost comprises of labor, consumable, and equipment cost. For the incorporation of this cost in the cash flows statement, it has been assumed that the labor and consumable cost would be incurred evenly throughout 12 months. However, the equipments and machineries have been purchased in the suppliers credit by paying a 25% of the down payment. Thus, it has been assumed that the rest of the equipment cost would be paid out as 10% in the first month of the quarter and 5% each in other two months of the quarter. 12 (b) The sustainability projects RCDP and WRSDP involves heavy amount of resource outlay. The impact of inclusion of the costs of these projects in the cash flow statement has been adverse as the deficit has increased. It can be observed that in some instances where there was surplus earlier that has also been turned in to deficit due to the inclusion of the sustainability development project costs. Prior to such inclusions, the cash position in the month of August, November, May, and June was positive, but after inclusion of the projects costs, there is negative balance in all months expect June. Since, the inclusion of the projects costs has increased the cash deficit; the organization will need to access additional funds for borrowing. The average cash deficit after including the cost of the projects is worked out to be $236,120, which means that Windy Downs will have to maintain bank overdraft of $236,120 each month. References Beierlein, J.G., Schneeberger, K.C., and Osburn, D.D. (2013). Principles of Agribusiness Management: Fifth Edition. Waveland Press. Creditguru.com. (2016). Key Business Ratio. [Online]. Available at: https://www.creditguru.com/ratios/inr.htm [Accessed on: 11 October 2016]. Fox, R. (2014). Tax Strategies for the Small Business Owner: Reduce Your Taxes and Fatten Your Profits. Apress. Hoffman, W.H., Raabe, W.A., Maloney, D.M., Young, J.C., Smith, J.E. (2014). South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts. Cengage Learning. Peterson, P.P. and Fabozzi, F.J. (2012). Analysis of Financial Statements. John Wiley Sons. UCDAVIS. 2016. What is Sustainable Agriculture? [Online]. Available at: https://asi.ucdavis.edu/programs/sarep/about/what-is-sustainable-agriculture [Accessed on: 11 October 2016].

Thursday, December 5, 2019

Celebrities Abusing Drugs free essay sample

Celebrities, famous people, idols are people we all seem to worship, look up to or just simply wish to be them. Celebrities always say to their fans or sing songs about how they’re just like everyone else and how they want to be treated normally, but people still look up to them and to every little thing they do. Whether what they choose to do is a good thing or bad it all has influence on their fans. It’s not the fact that people don’t treat them normally like a normal person but how they don’t act like a normal person in the first place. They can get away with laws that other normal people cannot. If a celebrity gets caught with drugs the whole world acts as if it’s so funny and the fact that it is just a typical thing with famous people. What really makes celebrities get away with something like this? The money? The Power? From Michael Jackson to Whitney Houston to Bruno Mars or Justin Bieber have done drugs. We will write a custom essay sample on Celebrities Abusing Drugs or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Everyone knows it, then why aren’t they getting in trouble like any normal teenager doing drugs would. Take Bruno Mars for example, he has been taking cocaine even before he became famous according to U.S. A Weekend but everyone acts like it’s nothing and no one really cares anymore. People already accept the fact that he does drugs because they think it’s a typical thing. 66% of celebrities are drug users while 40% of teenagers use drugs studies show from DailyNews. com. Just like Whitney Houston if Bruno Mars were to pass away from taking drugs people would see â€Å"This person was such a great, wonder person† It would seem like the whole world forgot the fact that this person took drugs and that’s the reason for his death. People pity drugs users thinking they’ve reached the dead ends of their lives but why do people not think the same for celebrities. Instead of pity there seems to be more glory in taking drugs when you’re a celebrity. People think taking drugs is a small thing and they overlook it but in reality your biggest heroes turns out to be some disgusting drug addict. Like George Washinton who was an alcoholic his entire life but people don’t think of that when they see his face printed on the American bills instead people think of him as a great leader. Most people say that what celebrities do is none of our business when you see their faces on newspaper and magazines with big headlines. Depression is the leading cause of teenagers being drug users while stress is the cause for celebrities taking drugs. Celebrities are stressed over the jobs they have, when some people might think they have the perfect lives celebrities are normally stressed when people comment on everything they do whether they hate or love them for it. Celebrities never get privacy and thus the stress leads them to drugs.