Characteristics Of A Jesuit Education Essay - 1686 Words

One of the many characteristics of a Jesuit education is service that promotes justice. This is not just service that benefits oneself, but can enrich the life of many other people for generations to come. In addition to this, another Jesuit value is global awareness. The actions that we do here in Chicago, not only affects us and the people around us, but can also impact people around the world. When trying to find the reasons as to why Loyola requires each student to complete a service learning course, this immediately came to mind. Each person should be cognizant of his or her actions and do what they can to help ensure that society can be better off, even if that means volunteering some of your time. Engaged learning can help students expand their knowledge outside of the classroom. Only so much learning can occur by reading textbooks and listening to lectures. To truly know what is going on in the world, one should go out and strive to learn from different sources, activities. L oyola hopes that by taking the knowledge we have learned throughout our time at the University, and going out to the community to volunteer, we can teach others, use our knowledge to empower other people, and grow more as an individual. Throughout this semester, I have completed my service learning requirement by volunteering at Loyola’s Urban Agriculture Program, participating in a restoration day at Loyola’s Retreat and Ecology Campus, and spending a day at The Talking Farm in Evanston. IShow MoreRelatedInnovation And Change Of Jesuit School System1538 Words   |  7 PagesInnovation and Change in Jesuit Education: Horizon 2020, a case study in the Jesuit school system in Catalonia. Research Methodology 1. Introduction The purpose of this study, as previously described in detail in chapter 1, is to analyze the project Horizon 2020 in the Jesuit School System in Catalonia as a case study to determine the underlying conditions that allowed the transformation of a Jesuit School model. 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Crisis Blown over Free Essays

November 30, 1997 goes down in the history of a Bangalore-based electric company as the day nobody wanting it to recur but everyone recollecting it with sense of pride. It was a festive day for all the 700-plus employees. Festoons were strung all over, banners were put up; banana trunks and leaves adorned the factory gate, instead of the usual red flags; and loud speakers were blaring Kannada songs. We will write a custom essay sample on Crisis Blown over or any similar topic only for you Order Now It was day the employees chose to celebrate Kannada Rajyothsava, annual feature of all Karnataka-based organisations. The function was to start at 4 p. m. and everybody was eagerly waiting for the big event to take place. But the event, budgeted at Rs 1,00,000 did not take place. At around 2 p. m. , there was a ghastly accident in the machine shop. Murthy was caught in the vertical turret lathe and was wounded fatally. His end came in the ambulance on the way to hospital. The management sought union help, and the union leaders did respond with a positive attitude. They did not want to fish in troubled waters. Series of meetings were held between the union leaders and the management. The discussions centred around two major issues—(i) restoring normalcy, and (ii) determining the amount of compensation to be paid to the dependants of Murthy. Luckily for the management, the accident took place on a Saturday. The next day was a weekly holiday and this helped the tension to diffuse to a large extent. The funeral of the deceased took place on Sunday without any hitch. The management hoped that things would be normal on Monday morning. But the hope was belied. The workers refused to resume work. Again the management approached the union for help. Union leaders advised the workers to resume work in al departments except in the machine shop, and the suggestions was accepted by all. Two weeks went by, nobody entered the machine shop, though work in other places resumed. Union leaders came with a new idea to the management—to perform a pooja to ward off any evil that had befallen on the lathe. The management accepted the idea and homa was performed in the machine shop for about five hours commencing early in the morning. This helped to some extent. The workers started operations on all other machines in the machine shop except on the fateful lathe. It took two full months and a lot of persuasion from the union leaders for the workers to switch on the lathe. The crisis was blown over, thanks to the responsible role played by the union leaders and their fellow workers. Neither the management nor the workers wish that such an incident should recur. As the wages of the deceased grossed Rs 6,500 per month, Murthy was not covered under the ESI Act. Management had to pay compensation. Age and experience of the victim were taken into account to arrive at Rs 1,87,000 which was the amount to be payable to the wife of the deceased. To this was added Rs 2,50,000 at the intervention of the union leaders. In addition, the widow was paid a gratuity and a monthly pension of Rs 4,300. And nobody’s wages were cut for the days not worked. Murthy’s death witnessed an unusual behavior on the part of the workers and their leaders, and magnanimous gesture from the management. It is a pride moment in the life of the factory. Question: 1. Do you think that the Bangalore-based company had practised participative management? 2. If your answer is yes, with what method of participation (you have read in this chapter) do you relate the above case? 3. If you were the union leader, would your behaviour have been different? If yes, what would it be? How to cite Crisis Blown over, Papers

Accounting For Business Decisions - Caltex Australia Limited

Question: Discuss about the Accounting For Business Decisions of Caltex Australia Limited. Answer: Introduction: The report mainly helps in evaluating the overall financial stability of Caltex Australia Limited. In addition, the study effectively evaluates the significant change in balance sheet, income statement and cash flow statement of the company from 2014 to 2015. Moreover, the novice provides detailed explanation about the changing revenues and cost affecting the overall profitability of the company. Caltex Australia Limited has been operating in Australia for more than 100 years providing the citizens with sufficient supply of fuels, which might be needed in their daily operations. Moreover, the company has around 3000 employees currently working all over Australia to support its supply process. The company has been operating in LPG gases, petrol, diesel, and jet fuels. A. Statement of Financial Position: a) Total current assets Particulars 2015 2014 % Change Total current assets 2,005,239 2,099,336 -4.482% Cash and cash equivalents 263,764 53,122 396.525% Receivables 681,542 837,672 -18.639% Inventories 969,885 1,118,084 -13.255% Current tax assets 51,167 56,704 -9.765% Other 38,881 33,754 15.189% Table 1: Showing the components of Total current assets (Source: caltex.com.au 2016) The overall total current assets of the company mainly declined from 2014 to 2015 indicating a slow growth in asset accumulation. Moreover, cash and cash equivalents of Caltex Australia Limited mainly increased 396.25%, which helps in increasing its overall current assets. However, all the other current assets components mainly decreased from 2014 to 2015 indicating lower growth in accumulating current assets. Paci (2012) stated that investor with the help of current asset evaluation is able to determine the overall ability to pay its short-term obligations. On the other hand, Peng (2015) criticises that companies use inflated balance sheet to project financial strong performance, which in turn helps in attracting potential investors and increase its investment capacity. In addition, the overall decline in percentage of inventories mainly help in depicting higher sales conducted by the company in the current fiscal year. b) Total non-current assets Particulars 2015 2014 % Change Total non-current assets 3,099,502 3,029,198 2.321% Receivables 2,824 3,246 -13.001% Investments accounted for using the equity method 9,412 24,181 -61.077% Intangibles 182,626 188,188 -2.956% Property, plant and equipment 2,602,865 2,363,672 10.120% Deferred tax assets 298,158 442,183 -32.571% Employee benefits 1,411 6,719 -79.000% Other 2,206 1,009 118.632% Table 2: Showing the components of Total non-current assets (Source: caltex.com.au 2016) With the help of figure 2, the overall total non-current assets of Caltex Australia Limited mainly raised 2.321% from 2014 to 2015. In addition, the components of non-current assets mainly declined in 2015 indicating a low accumulation of assets conducted by the company. Moreover, the overall total assets of the company also declined from 2014 to 2015, which mainly reduces the company ability to support its future activities. Hirtle et al. (2015) criticises that declined in total assets mainly portrays an increase in cash reserves of the company. Moreover, the cash reserves of Caltex Australia Limited increased around 396.525% and other income in non-current assets increased 118.632% indicating a sale in assets conducted by the company. c) Total current liabilities Particulars 2015 2014 % Change Total current liabilities 1,217,749 1,503,900 -19.027% Payables 966,806 1,175,515 -17.755% Interest bearing liabilities 122 110 10.909% Current tax liabilities 30,478 - 100.000% Employee benefits 109,993 163,200 -32.602% Provisions 110,350 165,075 -33.152% Table 3: Showing the components of Total current liabilities (Source: caltex.com.au 2016) In addition, the overall figure 3 mainly helps in depicting the overall decrease in total current liabilities by 19.027% from 2014 to 2015. In addition, the decline in current liabilities mainly helps the company in improving its overall profitability in the end. Moreover, expenditure on provisions, employees benefits, and payables mainly declined in 2015, which in turn might help in stabling the overall financial strength of the company. Adrian and Shin (2014) cited that investors evaluate the decrease in liabilities a positive attribute, which might help in increasing overall price to book ratio of the company. On the other hand, () argued that some companies use unethical measures to boost the financial strength and lure in potential investors. d) Total non-current liabilities Particulars 2015 2014 % Change Total non-current liabilities 1,099,187 1,092,043 0.654% Payable 9,743 7,642 27.493% Interest bearing liabilities 695,238 692,169 0.443% Employee benefits 50,669 59,253 -14.487% Provisions 343,537 332,979 3.171% Table 4: Showing the components of Total non-current liabilities (Source: caltex.com.au 2016) Moreover, the overall figure 4 mainly helps in evaluating the overall increase in 0.654% in non-current liabilities of Caltex Australia Limited from 2014 to 2015. In addition, the company mainly decreased its expenditure in employee benefit schemes from 2014 to 2015. However, other components of non-current liabilities mainly increased, which mainly raised the overall non-current liabilities of the company. This increased liability might eventually decrease the overall ability of the company to pay its short-term debts and in turn reduce its overall net book value. In this context, Jimenez and Ongena (2012) stated that decrease in total asset mainly reduces the overall current ratio of the company, which in turn projects its lower financial stability. On the other hand, Koo (2013) criticises that current ratio does not help in predicting the adequate financial stability of the company as it includes inventories in their valuation. e) Total stockholders equity Particulars 2015 2014 % Change Total stockholders equity 2,787,805 2,532,591 10.077% Table 5: Showing Change in Total stockholders equity (Source: caltex.com.au 2016) In addition, the overall change in stockholders equity from 2014 to 2015 is around 10.077%, which mainly indicates the rise in retained profits conducted by the company. Moreover, the reason for increase in total stockholder equity is due to exponential growth in retained earnings and decrease in reserves conducted by the company during 2015 fiscal year. Jimenezet al. (2012) stated that increased retained earnings mainly help investors to evaluate the higher dividend, which could be paid by the company in the current fiscal year. Moreover, the exponential rise in retained profits is mainly due the low cost expenditure conducted by the company during 2015 as compared to previous fiscal year. On the other hand, Keyset al. (2014) mentioned that decrease in expenditure might negatively affect in total production, which in turn might reduce the revenue generation capacity of the company. B. Stockholders Equity: a) Review the stockholders' equity section and listing the stockholders' equity account balances and number of outstanding shares: Moreover, the overall stockholders equity share mainly showed a positive change in 2015 compared to 2014. This mainly indicates the overall retained profits generated by the company during the fiscal year. Furthermore, there was no change in declared outstanding shares issued by the company, which could only indicate that the company did not initiate IPO in 2015. Gambacorta et al. (2014) stated that increase in equity share mainly helps investor to evaluate the dividend, which could be provided by the company at the end of the fiscal year. Furthermore, the components of the total stockholders equity are issued capital, treasurer stock, reserves, retained profits and non-controlling interest. However, there was no change in issued capital but in treasure stock and reserves there was substantial increase from 2014. In addition, the rise in retained earnings and non-controlling stocks mainly helps the company to raise the overall total shareholders equity from 2014 to 2015. On the other hand, Chuiet al. (2014) criticises that some companies use loopholes in accounting standard to inflate their balances sheet, and portray a higher retained income, which might eventually increase its overall share price. C. Statement of Profit Loss: a) Total (operating) revenues: The company experienced an increment of over 2300% in the revenue collections during the current year over and above that of last year. This displays the fact that the company has been able to consolidate large market share from its immediate competitors. The diversification of the company through entering the LPG segment along with expansion of hydro electricity projects has enabled the company towards attracting new sets of consumers. Further, Bai et al. (2014) stated that companies are able to capitalise upon large operating costs incurred by its competitors by maintaining lower level of breakeven point. The policies in terms of product pricing have contributed towards the rise in levels of revenue. Therefore, through product pricing strategy along with sales management the company has succeeded towards improving its revenue levels. b) Cost of Goods Sold: The reduction in cost of goods sold during the current year can be attributed to several factors primary among them being cost control measures undertaken at each level of operations, streamlining of supply chain through management of logistical issues. As per Bartov and Mohanram (2014), development of customised logistical solution reduces both the transportation costs and supply chain bottlenecks of a company. In addition, through analysis of real time data along with demand forecasting the company has been able to minimise the variance in both direct costs and procurement overheads leading to an overall decrease in the level of costs. Further, the company has reduced the level of periodical costs through changes in amortisation schemes along with transferring its promotional activities online from the initial print media outlets. c) Total expenses (before income taxes): Particulars 2015 2014 % Change Total expenses (before income taxes) 19,321,777 24,210,743 -20.193% Net foreign exchange losses 26,616 21,730 22.485% Selling and distribution expenses 1,039,239 1,097,882 -5.341% General and administration expenses 135,309 241,913 -44.067% Finance costs 82,202 119,604 -31.272% Table 6: Showing the components of Total expenses before income tax (Source: caltex.com.au 2016) Caltex Australia Limited displayed a decrease of over 20% in its total expenses prior to tax leading to the inference that issues pertaining to cost management are adequately dealt with. Moreover, use of predictive analysis of energy sector using real time information, undertaking leasing activities at a favourable rate and stringent internal audit has contributed towards lowering of level of expenses (Papa et al. 2015). d) Any non-operating gains and losses: As Caltex has undertaken several expansionary measures over the past year, the company saw its overall gains from non-operating activities rise by over 25 times. The introduction of smart fuels in niche markets along with capitalising on the favourable exchange rates the company has increases profits of margins of Caltex exponentially. Moreover, through offering third party logistical services and marine transportation facilities Caltex has capitalised upon non-operating activities to generate higher amount of revenues. Further, through facilitating sale of third party automotive parts in the companys flagship stores Caltex has improvised upon its profit generation avenues (Bauman and Shaw 2016). e) Earnings per common share: Through expansion of product line Caltex has managed to capture sizeable amount of Australian energy market. Moreover, the company followed a policy of buying back its share over the past year along with capital procurement policies that entailed external sources of funding. As stated by Delgado et al. (2012) implementation of policies intended to increase shareholder and investors confidence through higher level of profit margin. Thus, the company was able to borrow at a favourable rate of return leading to decrease in dependence upon share issues for financing requirements. Further, Bhandari and Iyer (2013) states that even though a high EPS is desirable it can also represent spike in hidden agency costs along with increasing probability of principal-agent issues in the near future. D. Statement of Cash Flow: a) Net cash inflow from operating activities In addition, the overall inflow of the company mainly increased from 2013 to 2015, indicating an effective rise in overall revenue from customers. This increased cash flow mainly helps in boosting liquidity of the company. In addition, the overall net cash inflow also increased due the continuous decline in payments to suppliers conducted by the company from 2013 to 2015. This decline in payments mainly resulted in lower cost of production conducted by the company during theses fiscal years. However, the interest received, income tax paid and finance cost paid by the company declined in 2015, indicating an effective rise in cash accumulation. Miaoet al. (2016) argued that increased cash accumulation mainly portrays lack of objective and leadership skills deployed in an organisation in continuously taking investment risks. (Refer to appendix) b) Net cash outflow from financing activities The net cash outflow mainly decreased from 2014 to 2015, while is still increased as compared to 2013 transactions. Moreover, the repayment of borrowing mainly increased from 2013, indicating a rise in loans taken by the company. In addition, proceeding from borrowings and dividend paid mainly increased in 2015 relatively as compared to 2014 and 2013. Dimitrijevic (2015) stated that companies by increasing income and decreasing expenses are able to raise their overall liquidity, which might help in supporting their future endeavours. (Refer to appendix) c) Net cash outflow from investing activities However, the overall net cash outflow of the company has been slightly declining from 2013 to 2015, indicating a slow investing activities conducted by the company. Moreover, the expenditure conducted by the company on purchase of assets and liabilities through business combinations majorly declined from 2015, helping the company to boost its overall liquidity. Furthermore, the decline in major investing activities and increase in sale of property has been mainly witnessed during 2015. Farshadfar and Monem (2013) argued that increased sales of property mainly reduce the overall ability of the company to generated higher productivity to support its future activities. (Refer to appendix) d) Net increase in cash during the year In addition, the overall net increase in cash during 2015 mainly indicates higher liquidity position of the company. Furthermore, during 2014 due to low revenue generation the company overall liquidity position was hampered. Callet al. (2013) stated that companies with the help of high liquidity are able to make adequate investments in projects, which might raise its overall future profits. In addition, the overall increase in cash mainly helps Caltex Australia Limited to maintain the required flow of working capital, which might eventually increase its overall productivity. (Refer to appendix) Conclusion and Recommendations: The overall study mainly helps in evaluating the current financial position of Caltex Australia Limited for 2015. In addition, the report also helps in evaluating the overall change in expenses and income obtained by Caltex Australia Limited from previous fiscal year. Moreover, the novice effectively depicts the significant changes in balance sheet, income statement, and cash flow statement of Caltex Australia Limited from 2014 to 2015. Moreover, the study depicts the main reason for change in substantial revenue and profits of the company in 2015 compared to 2014. Being in the energy sector the revenue of the company did not rise from decreasing oil barrel prices rather it increased by decreasing inventories loss and raising profits from other income. However, after decrypting the overall balance sheet of Caltex Australia Limited it could be evaluated that the company needs to deploy zero based budgeting system in their operations to further reduce its overall expenditure. In addition, the company could also employee financial experts, which might help in reducing the overall losses incurred in exchange rate. Moreover, the company could effective increase in sales of products by raising its demand in Australia and other countries. Moreover, the expansion of Caltex Australia Limited might evidently help in increasing its activities in new horizons and attain higher profitability from operations. 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