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Selected Companies Pro Forma
Selected Companies Pro Forma
Apple has become very successful in the technology industry. The company has increased its net
sales from 2006 to 2007, which proves they are making good capital budgeting decisions. A pro
forma income statement and balance sheet showing the future planning and growth of a company.
The pro forma income statement and balance sheet will explain a cash budget, underlying
assumptions of calculations, calculations of different ratio analysis, and make recommendations to
management. The most comprehensive means of financial forecasting is to develop a series of pro
forma, or projected, financial statements (2005, Block Hirt, p. 88, chap. 4).
Financial Statements
A set of financial statements include an income ... Show more content on Helpwriting.net ...
Provision of tax is not percentage of sales and calculates based in income before tax. Since goodwill
does not change with sales, it remains at the same level. The percentage increase does not affect the
acquired tangible assets so values remain the same. Accounts payable receives adjustments in order
to equalize the balance sheet. Common stock will not change with assets and stays the same. The
retained earnings increase with the net income for 2008. Accumulated other comprehensive income
may not change with sales and is taken at the same level.
Ratio Analysis
The use of ratio analysis is rather like solving a mystery in which each clue leads to a new area of
inquiry (2005, Block Hirt, p. 55, chap. 3). These ratios help to make pro forma determinations for
future years. The first step to making any predictions is to review the current year and past year
ratios, making comparisons and determining areas of strengths and weaknesses. Larger companies
may require a review of the past five year s ratios to obtain detailed analyses of these areas. For this
review, we are concentrating on the years 2007 and 2006 and have prepared the following rations
for review:
Liquidity Asset Utilization Ratios 2007 2006 Current Ratio Current Assets 21,956.00 14,509.00
Current
The Controversy Of Infant Formula
Research Paper
Nestlé, one of the biggest food companies in the world, has around 50 percent of the global market
share of infant formula. Nestlé was charged with being involved, besides other corporations, in the
death of many babies in Third World countries. They were accused of providing formulas to
countries where people do not know how to use them properly, and they also encouraged mothers to
depend on formulas, which contain all the nutrition supplements that infants need. This ethical issue
was very critical for Nestlé and resulted in a series of boycotts from angry consumers around the
world in response to this issue.
The controversy of infant formula started when pediatricians found that babies who were only
bottle fed had more diarrheas than babies who were only breastfed. Research has found that babies
in Chile who were fed from formula had a three time higher chance of mortality compared to babies
who get their milk from their mothers. There are also many other reasons that baby formulas could
be more harmful in underdeveloped countries; most mothers do not know the proper way to prepare
the formula, and they always try to make the formula thinner by diluting it so it can last longer. They
also use contaminated water in preparing the formula, since they do not have access to clean water
sources in many third world countries.
Preparing the formula is the key, and most mothers in third world countries fail to prepare it
correctly. Although the tin has
Online Dating Analysis
Another aspect that social media drives is that of the human condition; one interesting phenomena
that has developed has been online dating. Although one would hope that people are still meeting
and developing relationships the old fashioned way that being meeting face to face, online dating
now represents (Beck 2013). In fact, in 2013, 23% of all people that meet online will get married
(1). The author establishes that the number is expected to continue to grow as more people spend
time online rather than in a live social setting. It could be argued that in the absence of people
meeting in settings conducive to intermingling, those who were shy or seeking a specific type of
person would use a datingservice. To a certain extent, there is direct connectivity to having faith in a
third party to match people. Although afraid to engage the social network as a way of meeting a
partner because of the fear of the unknown, in reality it could be suggested that meeting someone
through a dating service also did not present that much more security (1).
The negative side of social engagement through the Internet ... Show more content on
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Many researchers argue that social media provides a cloak by which people can hide behind. In
other instances, the Internet has established a place for those who fear interacting in the real world.
They can now safely communicate and build relationships. The topic of cloaking is interesting
because prior to the internet, people had to venture out into the world and had to communicate live
with people, the process developed social skills that are threatening to be lost as social networking
continues to grow. At the forefront is the notion that social media as well as personal electronics is
killing communication (Tardanico 2012). The author reflecting on an incident that occurred between
a friend and her daughter and
Male Body Image Issues
Body image issues are a delicate topic within the male gender. The ideal man by American
societal standards, is supposedly tall, slender, and tan, with somewhat defined muscles at the
least. Body dissatisfaction is generally seen as feminine issue, something that is a likely factor in
why so few men speak up about their body image problems. Homosexual males, however,
generally do speak up more about the issues they face with how they look. A lot of these men are
affected by the beauty myth in a similar manner as females; because they are not seen as masculine,
they tend to turn to their looks as what they have to offer to potential partners and their peers. Unlike
females, homosexual male s body issues go beyond the too fat narrative, many... Show more content
on Helpwriting.net ...
Homosexual males, more often than not, align more closely with the female beauty myth than they
do with the male beauty myth. Most gay men, like straight women, often engage in social
situations where their appearances will be highly scrutinized by one another. When meeting
potential partners in the gay world, your body is the only currency you ve got to negotiate with
(Pope, Phillips, and Olivardia 217). There is a notion in Western society that straight men have
the ability to wow women with money and material things despite their appearance, that notion
does not apply to gay men. Their images are analyzed in bars, gyms, and beaches the same way
straight women s bodies are analyzed in similar scenarios. Unlike straight men, who tend not to
dwell on appearance when interacting with one another, gay men and straight women tend to be
the biggest critics of one another s appearance. Naomi Wolf quoted critic John Berger in The
Beauty Myth, stating that men look at women. Women watch themselves being looked at (Wolf
58). This quote applies to homosexual men as much as it applies to women. Women and gay men
have become used to being looked at in our society, and not just in a sexual way. When they are out
in public women and gay men constantly look at their peers, taking in to account body shape, what
they are wearing, their hair and their makeup and then compare themselves to their observations.
Heterosexual men normally are not taking in to account what they next man is wearing or what he
may be shaped like, and even when they do observe, it is not usually because they intend to compare
themselves to the other straight man. This is one of the biggest factors that accounts for the large
difference seen between hetero and homosexual males when it comes to body dissatisfaction. Gay
culture [makes] gay men more prone to dissatisfaction with their bodies
Cheryl Chase Five Sexes Analysis
Cheryl chase is a person who studies the treatment and phenomena of intersex infants, she happens
to be a victim of a surgery that doesn t match who she is. Her first take was at LWPES, and
addressed the problematic process of the treatment of infants with ambiguous genitals. After that
talk there seemed to be controversy. In the 1960 s she have a talk about the immediate corrective
surgeries done on infants. In 1993, she wrote an article titled The Five Sexes ; this piece
demonstrated how two sexes was not a wide enough spectrum to include all people. She suggested
that there are five sexes: female, male, herms, merms, and ferms. This article outraged Conservative
Christians, while others felt a sense of relief. After that article, she began... Show more content on
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This was a problem because they only judged the babies on their external genitalia, not their
hormones or chromosomes. In more recent days there are clinics that specialize in the treatment for
intersex babies. John money was in charge of this new wave, and believed that gender identity is
changing for about 18 months after birth. He suggested that the surgeons should do the surgery that
makes the most sense for each child, and then the parents should raise them to be the gender that
the doctors surgically transformed them into. He thought his treatments were working until one of
his patients became an author and told the story of his life. Since John/Joan lost his male parts at
birth, Dr. money gave him female genitals and suggested he be raised as a girl. The problem was
he wanted to be a man. John/Joan s story sparked other people to speak up about their rejected sex
assignments. Next, McCullough gave a speech at LWPES that argued all the forms of intersexuality
should be seen as normal, and doctors should avoid irreversible assignments. The author Sterling
believes that treatment should be ethical and medical principles with a more casual approach
(Sterling,
Texas Executive Branch Essay
The legislative branch of any state is considered to be the most powerful; being above the judicial
and executive branches. The main job of the legislative branch within a state government is to
make laws, in favor of the people of that state, but every state acts upon each bill by a different
process. The legislation process of both Texas and New York have multiple similarities but also
differ on many levels as well. The structure of both Texas and New York s legislations are
bicameral, which means that there are two chambers that make up the legislature. One chamber
consist of the state s Senate, and the other chamber is made up of the House of Representatives. In
Texas legislation there are thirty one members in the state Senate, and one hundred and fifty
members in the House of Representatives. While in New York s legislation there are sixty three
members in the state Senate, and only twenty seven members in the House of Representatives. Both
states have two Senates, one being a senior senate and the other being a junior senate.... Show more
content on Helpwriting.net ...
While New York is under a divided government, meaning there is an equal amount of Republicans
and Democrats that make up the state s government. The election of the officials of both states are
the same, the Lieutenant Governor is elected statewide by the people of that state, and the Speaker
of the House is elected by fellow House members, and then they both select their own committee
members. A committee isa sub organization that is concerned with specific issues. These committees
allow the members a deeper understanding of an issue from different districts so then they can pass
laws that come directly from the concerns of the people of that
The Eucharist
The Eucharist (Otherwise known as the Holy Communion or the Blessed Sacrament) is a
Catholic sacrament considered to be the apex of Christianity. While some Catholics and different
branches of the English Church believe that this bread and wine are transformed into the literal
blood and body of Christ, others believe that it is a simple expression of faith. It is considered to
be the very essence of love that binds us to the savior; and it is this teaching of love that inspires
the Catholic view on social justice. Social justice spreads love to all humankind, via fighting for
equality and respect for all man. The Eucharistis the symbolism of this love, and it is the concept that
inspires the catholic doctrine of the social mission.... Show more content on Helpwriting.net ...
(Engerberton, 2003, p. 156)
In order to understand the power of the Eucharist in Social Justice, basic points of the Catholic
doctrine on this subject must also be understood.
If Christian precepts prevail, the respective classes will not only be united in bonds of friendship,
but also those of brotherly love. (Leo XIII, Rerum Morarun, 25)
According to Leo XIII and his letter Rerum Morarun , social justice should be working towards
uniting the classes, in not only friendship and equality, but also in brotherly love. This love and
equality is mentioned again in Catholic social justice doctrine, by Pope Benedict in his encyclical
letter Caritas in Virtitate . He states that charity is at the heart of the Church s social doctrine
(Benedict XVI, Caritas in Veritate, 2). In speaking of charity, denoted by love for fellow man, the
Pope is creating (or restating) the hypostasis of social justice. Pope John XIII authored an
encyclical letter, Pacen in Terris, speaking of this love for fellow man, as stated in the following quote
Human society, as we picture it, demands that men are guided by justice [...] It demands, too, that
they be animated by such love [...] (John XIII, Pacen in Terris, 35) He talks of being guided by
Christ s justice, but also of being animated by love . This is referring to the love received when
partaking in the Eucharist. As the love of the
Systems Analysis And Design Activities
Systems analysis
Daniel Hawkins
Enterprise Systems Analysis Design
Introduction The first section of the briefing addresses the systems analysis and design activities in
the organizational workplaces. The second part will explore the typical responsibilities and skill sets
of a successful system analyst in the workplace. Usually, a systems analyst refers to a system designer
in any organization. A systems analyst defines, develops, configures, and supports computer
applications to improve business efficiency as well as productivity.
Systems Analysis and Design Activities Systems projects that involve many departments will require
a committee rather than an individual to approve them. The first step requires a proposal regarding
the project. The plan entails the problem and its significance to the organization while giving
alternative solutions (Kendall, Kenneth, and Kendall, 2006). It also analyzes the possible use of a
computer to solve the problem while acknowledging the people interested in using the system. When
the right people approve the project, then it is developed. Systems development life cycle (SDLC)
involves the activities followed to generate new computer information systems. The SDLC consists
of various steps. The first step is the preliminary analysis, which explains the problem and
investigates it (McLeod, Raymond, and Sumner, 2006). The second step analysis the requirements. It
evaluates the properties of the current system and those of the
