Monday, May 18, 2020
Single Parenting - 1619 Words
Single parenting ALGhaliya AL-dowaiki English Composition 2 Mr.James Philip Date :1/4/2014 Single parenting Introduction Single parenting is one of the most important issues in world. People were not except the idea of single parenting, that one of the parents has the responsibility to take care of the child. They believe that one hand cannot clap. They see that the child should live with his parents not one of them. Nowadays, single parenting become the phenomenon of the time , which mean we can find a lot of children living with one their parents could be the mother or the father. There several reasons that cause single parenting such as; death of a partner and divorce of parents. In this paper I am going deeply in singleâ⬠¦show more contentâ⬠¦Grounding both parentsââ¬â¢ in the childs life is also important, itââ¬â¢s important to involve both parents equally, even when the child may only be living with one. Communication is key; a parent should never ignore what their child is saying, because they might be saying something that is very important to them. Parents need to make sure they c ommunicate with both each other and their children, about the childs everyday life. Advantages of single parenting There are several advantages of single parenting .first, No compromises. You get to be the sole decision maker. With big decisions, especially if you have an amicable co-parenting relationship, you may have to occasionally consult the other parent. But, for the most part, you get to decide .second, less stress when you are not spending your time and energy fighting with your husband you feel happier .also, you child feel comfortable this create less stress in your home .you finally have the time and energy to spend with your child and you feel happy. Third, children feel like part of the team. Since you will be spending much more time with them alone, they will probably have more of a voice in family decisions. They will learn that what they have to say matters and that willing to listen to their opinions. Finally, one less ââ¬Å"childâ⬠to care for taking care of kids is one thing, things do get very stressful,Show MoreRelatedThe Positives Of Single Parenting2975 Words à |à 12 PagesThe Positives of Single Parenting What comes into your mind when you hear about single parenting? ââ¬Å"Americans attitudes towards single [parenting] were so negative-- by negative I mean, nearly seven out of ten said that single [parents] raising a child without the benefit of a partner was bad for societyâ⬠(Huntington Post). Many assumptions are made towards single parents looking down on them not knowing all that they go through. They just have that stereotypical mind that single parents are badRead MoreSingle Parenting Is A Single Parent Household1756 Words à |à 8 Pagesbeing raised by a single parent, whether itââ¬â¢s a mother or father. In the world of political correctness we live in today, itââ¬â¢s frowned upon to say thereââ¬â¢s anything wrong with a single parent household. Society views single fathers and mothers as strong willed people, and while they may be so, itââ¬â¢s be proven that a child growing up in a single parent household often times has negative outcomes. While in some situations single parenting cannot be avoided, a child growing up in a single parent householdRead More Single Parenting Essay example1614 Words à |à 7 PagesSingle Parenting Single parents and their children constitute a rapidly increasing population. In the past single parenting was seen as a broken system, these units today provide a viable alternative to nuclear families (Kleist, 1999, p. 1). In looking at the characteristics of single parents raising healthy children, I will describe some of the challenges unique to single parenting, and review positive parenting techniques shown to be effective. Social Development has not prepared individualsRead MoreSocial Media and Single Parenting Essay1662 Words à |à 7 PagesParenting is hard! Being responsible for the development, protection, growth, health, and care for a child is all consuming and at times overwhelming. From sun up until well past sun down, day after day, year after year, the raising of a child is the full time job that never offers a break. Rewarding, of course, difficult, hell yes it is. Single parents face all of the challenges and difficulties of any parent but have to face them without the benefit of partner, a co-parent to help carry some ofRead MoreSingle Parenting1092 Words à |à 5 Pages As LeBron James said, ââ¬Å"For me, already being part of a single parent household and knowing it was just me and my mom, youd would wake up times and hope that the next day youd be able to be alongside your mother because she was out trying to make sure that I was taken care of. But all I cared about was her being homeâ⬠(http://quotes.lifehack.org/quote/lebron-james/for-me-already-being-part-of-a/). This is a proof of how single parenting takes a lot of family time from the parent and their childrenRead MoreSingle Parenting2462 Words à |à 10 Pages Single Parenting-Advantages and Disadvantages Samuella A. G. Brewah SUNY College at Old Westbury Abstract Being a single parent is an overwhelming task, nevertheless it yields greater benefits; with persistence and dedication. A strong bond is developed between the parent and the child/ children. It is a desire and heartbeat of everyone I to have a traditional family; wherein both the mother and father are fully involved in the lives of their children. In this all different roles and variousRead MoreThe Effects Of Single Parenting1181 Words à |à 5 PagesChastity Britton Ms. Carter English 12 November 19, 2015 ââ¬Å"The Effects of Single Parentingâ⬠A number of everyday struggles and disadvantages are experienced by single parent families today. Problems such as families have to face can range from expensive day care, economic hardship, even trouble in balancing both home and work, another problem is the ability to spend limited quality time with children. (Ambert, 2006). Single parent families can be defined as families that only have one parent takingRead MoreSingle Parenting Stigma1700 Words à |à 7 PagesSingle-Parenting Families: Attached Stigmas The social deviance that interests me is single parenting, one who chose to have a child out of wed-lock. The stigma attached to being a single parent is rising anew. Many media commentators blame Americas uptrend in violence and other social problems on family breakdown - on single parents. This stigma is based on myths and stereotypes that have been promoted by half-truths and, often, by prejudiced viewpoints. Many in our society still regard singleRead MoreSingle Parents Vs. Single Parenting Essay1053 Words à |à 5 Pagesthe pros and cons of any given situation. Single parenting would be where one parent is in charge of the household and cares for the child. Although single parents face a thousand challenges, they are also able to obtain many benefits. There can be many difficult challenges with being a single parent and not only for the parent, but for the child as well. The main problem with single parenting happens to be time management. Despite the efforts, the single parent will have to spend a great amountRead MoreDivorce And Unmarried And Single Parenting931 Words à |à 4 PagesIncrease in Divorce and in Unmarried and Single-Parenting The rate of divorce rose sharply in the United States during the 1970s following the implementation of no-fault divorce laws in every state. In the last decade, the rate of divorce has stayed stable or diminished slightly. Most social scientists see this as a result, not of stronger marriages, but of the increased proportion of couples who choose to cohabit rather than marry. No record is kept of these relationships; neither their initiation
Wednesday, May 6, 2020
The Role Of Myocarditis And Its Effect On The Body
Introduction: Inflammation is a key process by which the body responds to harmful stimuli, such as pathogens, injury, or chemical damage. This process leads to the recruitment of leukocytes that will function in the disposal of the harmful stimuli. However, there are times when this bodily response can lead to tissue damage and in some cases death. Myocarditis is a disease marked by inflammation of the heart muscle. Among the key regulators of inflammation are the Ià ºB kinase (IKK) and its target NF-à ºB, both of which play active roles in cardiac conditions. However, their precise inputs and functions are uncertain, alluring many researchers to further investigate. NF-à ºB is a dimeric transcription factor composed of two identical monomers thatââ¬â¢s consists of the subunits p50, p52, RelA, RelB, and c-REl. For the most part, NF-à ºB is regulated within the cytoplasm by inhibitory à ºB, Kappa Beta, proteins. However, upon physical, chemical, or biological stress, its activation pathway is stimulated, eventually resulting in the phosphorylation of Ià ºB. From here, NF-à ºB dimers are released, travel to the nucleus and alter the transcription of multiple target genes. Function of IKK/NF-à ºB in the Heart: Ià ºB kinase and NF-à ºB (IKK/NF-à ºB) activation are commonly implicated in myocarditis, heart failure, and inflammation-related cardiovascular diseases. However, much of their significance remains unclear. Recent studies involving mice, whose genes have been altered, have assisted inShow MoreRelatedUse the following Case Scenario896 Words à |à 3 Pageslevels, serum creatinine levels, and signs and symptoms of congestion. Other serum tests such as BNP, liver function, D-dimer, and CBC are recommended. 1. IV furosemide (Lasix) ââ¬â Administration of Lasix IV results in prompt diuretic effect (within 30 minutes). This effect leads to a decrease in ventricular filling pressures and improvement in symptoms in most patients with ADHF. 2. Enalapril (Vasotec) ââ¬â Enalapril is a ACE inhibitor that inhibits a chemical called angiotensin converting enzyme. ThisRead MoreLinagliptin Case Study1321 Words à |à 6 Pages The aim of the present study was to evaluate the neuroprotective and remyelinating properties of linagliptin in cuprizone-induced MS in mice and to investigate the role of AMPK/SIRT1 and JAK2/STAT3/NF-kB signaling pathways. The cuprizone model is a commonly used animal model of demyelination that reflects aspects of MS pathology (Matsushima and Morell, 2001; Steelman et al., 2012). Cuprizone causes motor dysfunction, demyelination, and glial activation in demyelinating lesions (Franco-Pons et alRead MorePica: A Look Into A Little-Known Eating Disorder1522 Words à |à 7 Pageslack of evidence, some believe that the claim does hold water. However, even if a mineral deficiency is the cause, most times the item that gets ingested contains absolutely no trace of the mineral their body is missing so this behavior not only persists but it can have severe detrimental effects depending on the substance that gets ingested. Also, if a mineral deficiency may be the cause and it isnââ¬â¢t di agnosed then unfortunately it can lead to a misdiagnosis of a mental disorder which can only exacerbateRead MoreThe Characteristics of Takotsubo Cardiomyopathy2878 Words à |à 11 Pagesdyspnea or difficulty breathing, which are often preceded by a severe emotional or physical stressor (Jain 53). Arrhythmias and cardiogenic shock can also occur with takotsubo. Cardiogenic shock occurs when the heart cannot pump enough blood to meet the bodies needs (ââ¬Å"Is Brokenâ⬠). Takotsubo occurs much more often in women who are typically postmenopausal. Sachin Jain lists common co-morbid conditions of Takotsubo: ââ¬Å"cerebrovascular disease, psychiatric disorders (including anxiety, depression, and otherRead MoreImmune System From Pediatric Patients After Heart Transplantation1965 Words à |à 8 Pagessurvival for infants undergoing heart transplantation and less progress in improved outcomes. Unfortunately, a donorââ¬â¢s heart does wilt as the immune system is likely to reject. The immune system is thus complicated as it enables the body to fight against foreign bodies either disease microbes or transplanted organisms thatââ¬â¢s not genetically identical. Thereof, the transplanted heart is substituted as a bacteria or virus which becomes rejected. In site, many pediatric patients are prone to such rejectionRead MoreAnalytical Paper Evaluation : Heart Failure Essay1788 Words à |à 8 PagesAmerican Heart Association (2015), heart failure is defined as ââ¬Å"a chronic, progressive condition in which the heart muscle is unable to pump enough blood through to meet the body s needs for blood and oxygen. Basically, the heart can t keep up with its workloadâ⬠. Congestive heart failure is a progressive illness that effects millions of Americans every year. Many other illnesses can lead to the development of congestive heart failure. Examples of these diseases include: coronary artery diseaseRead MoreDiphtheria And Its Effects On The World3005 Words à |à 13 Pagesbacteria typically occurs directly through the respiratory tract but can also pass into the body through the parenteral route (Strelkauskas et al 2010). The infectious dose (ID50) of Diphtheria is still unknown but the lethal dose (LD50) of the toxin is less than 1 à ¼g per kg of body weight, a very potent toxic dose (Public Health Agency of Canada 2012). Once the patient has acquired the infection and their body has begun to produce the toxin, there is only a li mited amount of time before the toxin spreadsRead MoreHeart Failure ( Hf )1865 Words à |à 8 PagesIntroduction Heart failure (HF) is a pathological condition that impairs the ability of the heart to keep up with the metabolic demands of the body, resulting in multi-organ abnormalities and eventually death1, 2. This can result from conditions that reduce the ability of heart to pump blood which include decreased contractility of myocardium secondary to reduced coronary perfusion, structural causes like damaged heart valves, cardiac muscle or pericardial diseases etc.3 The understanding of theRead MoreCase Study on Hypokalemia8797 Words à |à 36 Pageswhich there are too few blood cells are deficient in hemoglobin resulting in poor health. Androgens- A natural or artificial male sex hormone responsible for the development of male sexual characteristics. Antibody- a protein produced by B cells in the body in response to the presence of an antigen. Antigen- a substance, usually a protein, on the surface of a cell or bacterium that stimulates the production of an antibody. Arthralgias- pain in a joint Arthritis- a medical condition affecting a joint orRead MoreThe Importance Of Echocardiography For Clinical Practice As They Are Used For Screening, Diagnosis, And Diagnosis2604 Words à |à 11 Pageswidely used diagnostic tests in cardiology as it is considered the safest diagnostic techniques due to no ionising radiation involved in image production. Echocardiography is based on the Principles of Wave transmission (Ultrasound) and The Doppler Effect which are considerably cheaper compared to X-ray imaging, CT, MRI, nuclear medicine and other diagnostic techniques (Cootney, 2001). In addition to cost, ultrasound cardiac imaging machines are relatively small and mobile which can also satisfy the
Accounting - Auditing and Accountability Journal
Question: Discuss about the Accounting, Auditing and Accountability Journal. Answer: Introduction Select Harvests Company is one of the leading vertically integrated nut and health food Company in the Australia. It has core capabilities in different segments include Horticulture, forest Management, dealing out, and Sales and Marketing. These competencies enable the company to get benefit throughout the value chain. Besides this, Select Harvests Corporation is the largest almond farmer, manufacturer, processor and marketer of nut products, strength munchies and breakfast cereal to retail and industrial markets (Select Harvests, 2016). Further, it exports the almond worldwide. It also builds strong relationships with India and China that are fast growing markets together with maintain markets in Asia, Europe, and the Middle East. It supplies both branded and private label goods and services to retailers, distributors and industrial users. Company deals in different retail brands named Soland, Sunsol, Lucky, and NuVitality. Along with, company supplies some brands to wholesale and industrial markets include Renshaw and Allina Farms. The company also manage a broad range of almond operations like snacking and cooking nuts, health mixes (nuts, seeds, grains) and muesli (Select Harvests, 2016). This report discusses the financial performance of Select Harvests Company. It also analyzes distinct kinds of financial reports, which is used to understand the financial strength of the firm. These kinds of financial reports include the Balance sheet, income statement, and cash flows statements. Further, this report also evaluates recommendations to enhance the financial position of the corporation. Statement of financial position In accounting, financial statements are the record of different financial activities of the business, or any other entity. It contains all financial information related to a business and reviews the debts, equity, and resources of the company in a particular time of period (Fridson and Alvarez, 2011). Generally, a financial statement of the company includes balance sheet, shareholders equity, statement of profit and loss, and statement of cash flow which highlight the financial position of the company Balance sheet It is a financial statement of the company that contains the information of companys assets, liabilities and stockholders equity over a specific time period (Drake and Fabozzi, 2012). These three segments of the balance sheet are the obligations of the company that include account receivable, inventory, loans payable, and provisions. The current assets of the company are presented as a liquidity of the company that can be turn into cash in the operating cycle. Current assets include stocks, prepaid expenses, accounts receivables, cash and other liquid resources which are equivalent to cash or quickly convertible into cash. Furthermore, non-current are that resources of the company that are not likely to convert into cash and used for long term economic benefits (Wahlen et al, 2014). Non-current assets are also known as long-term assets that include intangible assets like brand appreciation, goodwill, patents, trademarks, and domains. Investments in other corporations, building, land, equipments, furnishings, and leaseholds improvements also included in non-current assets. These assets depreciate over the time period. On the other side, liabilities are legal binding obligations of the firm in order to pay funds to another party for ongoing activities of the business. The examples of liabilities of a firm are wages payable, taxes, accrued expenses, and accounts payable. Liabilities are classified as current liabilities and non-current liabilities (Robinson et al, 2015). The liabilities which are expected to be settled in financial year are current liabilities such as accounts owed, temporary liabilities, accumulated liabilities, and other unpaid amount. All other liabilities are known as non-current liabilities or long-term liabilities. Non-current liabilities are expected to pay within more than one account period (Zadek, et al., 2013). Long-term liabilities include bonds owed, durable loans, and debts of long-standing lease. Moreover, the segment Stockholders equity is the element of financial statement which determines the companys financial position in terms of obtained capital from investors by issuing preference shares (Jack, 2012). In balance sheet, this segment includes different elements like paid-in capital, retained earnings, and contributed capital. The above table determines that total current assets of Harvests Company are increased in financial year 2014 to 2015 from 10.8% to 52.06%. It point outs that in this financial year Harvests Company has enough capital and additional resources of cash which are convertible in cash within this accounting period. Moreover, in this financial year non-current assets of Harvests Company also increased from 7.49% to 44.33%. These increased non-current assets evaluates that the company has essential and enough assets that are beneficial to provide long-term benefits to the company in compare of previous year. The increased assets of the company determine that the company is more capable to its productivity with great efforts and can get its future goals and objectives. Moreover, total current liabilities for the company in 2014 to 2015 has increased from -55.74% to 82.10% which presents that the short-term liabilities of the company has increased and the company has not willing to pay its debts within this accounting period as compare of precedent year. The increased current liabilities also indicate that the outstanding obligations of the company increased which may affect the companys market position and performance. Simultaneously, non-current liabilities of the company are decreased in this financial year from 79.63% to 14.26% which shows that Harvests is capable to meet its long-term debts in compare of preceding financial year. Additionally, total stockholders equity of Harvests Company has risen in 2014 to 2015 from 9.96% to 63.84%. It means that the company had received enough and more amount of capital from its stockholders as compare of previous year. The increased stockholders equity also shows that the investors have willing to invest in the company. It also determines that the retained earnings of the company also increased that indicates that Harvests Company become more financial strong for reinvestment and can easily expand its business. The company may use this increased capital to pay its debts. Therefore, it can be said that the companys financial position is sound because its current assets and non-current assets are favorable for the company. Long-term liabilities and stock holders equity also presents that the company has enough amount of capital for further expansion. But, it is necessary to make effective policy for the accomplishment of current liabilities. Stockholders Equity The term shareholders equity is residual claim made by the companys owner after paid all liabilities (Feldman and Libman, 2011). In companys balance sheet this section includes different elements such as retained earnings, paid-in capital, and common stock. Here, retained earnings are a proportion of net earnings which is not paid to its shareholders and retained for reinvestment in companys core business. It is also use to pay debts of the company. Moreover, paid-in capital is the companys capital which is received from investors by issuing common share or preferred shares (Weygandt, et al., 2015). This capital may be less than total capital of the company because the company may not sell all shares to its share holders. The below table demonstrates about stockholders equity of Harvests company: From the above table it is evaluated that common stock on the company has increased from 2.82% to 70.62% in 2014 to 2015. It is favorable for the company because in this period the company received more capital from its investors which determines that the company become more financial strong and the shareholders are interested to invest in company. Investors have believed that the company may give good profit against their investment. Additionally, in 2014 to 2015 retained earnings of the company is increased from 18.95% to 64.45% which illustrates that the company get enough incomes from its assets and can a good reinvest in its core business with strong financial position. In other words, retained earnings of the company depicts that the company got good profit in this financial year and has enough capital to pay short-term debts. Statement of Profit and Loss An income statement is one of the type financial statements that represent the financial performance of corporation ended the particular accounting period. Financial performance is evaluated by a summary of business activities like revenues and expenses that incurred by the company from both the working and non-operating activities (Haller and van Staden, 2014). It also depicts the net profit or loss that incurred by company ended the particular accounting period. This statement shows revenues in the beginning and also shows net income and earnings per share (EPS) in the last. There are two main elements involved in the income statement includes the operating and non-operating (Curtis, et al., 2014). The working activities of the PL statement disclose revenues and expenses which are the direct outcome of the regular business operation. It is also stated that revenue is generated from selling the goods and services. It is vital for all organization to enlarge its business because sales are persisted from one accounting period to another. On the other side, the cost of goods sold represents the expenses that are an important element to selling the goods (Marshall, et al., 2011). There are different costs are associated with selling the goods in the stock of company named direct labor, material, and overhead cost. Moreover, total expenses represented another part of the operating activities in the income statement. It is the sum amount of the cost of goods sold and operating costs. Along with this, non-operating expenses are the non-operating activities which show the material cost and expenses related to the revenue item. It is featured by extraordinary item and irregularity of occurrence. At the same time, non-operating income is another element of companys income that defines deed which is not related to the core business activities. This income and losses gained by the corporation from the investment, foreign exchange, assets written down value, and other nonoperating revenue and expense. Furthermore, earning per share is the essential component in the income statement that depicts income in dollars which have earned by the corporation in the particular accounting period (Delgado, et al., 2012). It indicated firms per share of its common share. The following statement shows the increase and decrease of performance in Select Harvests Companys income statement: As per the above table, it is exemplified that total operating revenue has increased from -2% to -19% in the year of 2014 to 2015. Because, Select Harvests Company is proficient in selling its goods and services as compared to the past period hence, it attains high revenue from its operating activities. Furthermore, the cost of goods sold has increased from -8% to 17% in 2014 to 2015. Because, Select Harvests Company has exercised the cost reduction mechanism in food manufacturing and process of harvest and crop business (Select Harvests, 2015). Moreover, company also eradicated the depletion from food manufacturing process, and crop and harvest processes. Further, the company also prevents the excess production, waiting time, carrying a charge, excess stock, and redundant activity. Besides this, as per the table, it is illustrated that total expense of company has increased from -16% to -12% in 2014 to 2015 i.e. unfavorable. It indicates that company is unable to cut down its cost in 2015. Along with this, non-operating activities have risen from 20% in 2015 as compared to the previous years. Further, the income that earned by company from non-operating activities has declined 12% in 2014 as compared to an earlier period (Select Harvests, 2014). It shows that company declares a high dividend as compared to the previous year and also gained return from the investment. As a result, income from extraordinary item has increased in the income statement in 2015. As well as, EPS has declined from 6.20 to 1.25 in 2014 to 2015. It depicts that companys need to enhance its profitability. Statement of cash flow The statement of cash flow is an important financial statement which also known as cash flow statement. This financial statement focuses on inflow and out flow of cash of an organization (Nguyen, 2010). Therefore, it demonstrates changes in cash and equivalent to cash rather than working capital of the company. The elements included in cash flow statement are cash flow from operating activities, cash flow from financing activities, and cash flow from financing activities. The first element cash flow from operating activities constitutes the business activities that generate revenue for the business. The operating activities such as sale of the product, providing services, royalties, fines, commissions, suppliers, and lawsuits are used to carry out cash in the company. The element cash from operating activities is generally compared with companys net income. If generated cash from operating activities is higher in compare of its net income then the earnings of the company said to be high quality (Fridson and Alvarez, 2011). This element is used to measure the ability of a company to make cash from its core operating with excluding the ability of purchasing assets and capital expenditures for new equipments. It also excludes the amount paid to its stock holders as dividend, received amount by issuing shares and bonds. The second element cash flow from financing activities are that activities that may alter the borrowings or equity of the company. In a company different activities like sale of stock, issuance of bonds, repurchase of companys shares and dividends payment are included in financing activities (Zaimah, et al., 2015). This element is used to understand the companys financial position. If the cash flow of a company increases, through bonds, shares, and dividends then the financial position and assets of the company also increases. Moreover, cash flow from investing activities constitutes those payments that are made to acquire assets for the business as well as cash received from sale of these assets (Rezaee and Riley, 2011). Investing activities includes purchase of assets for long term like equipments and plant. In cash flow statement this element is used to understand the investing resources of the company. Cash flow from investing activities provides the information of companys profitability in a specified time of period. From the above table it can be analyzed that in 2015 net cash inflow from operating activities is decreased from 4.69% to 0.32% that shows that the company generated less cash inflow from its operating activities or operating activities of the company is not capable to generate enough cash for the business. Companys operating activities like distributing, manufacturing, and marketing are not providing the majority of cash flow as a profitable company. Furthermore, net cash inflow from financing activities of the firm increased from -0.78 to 15.16% in year 2015. It indicates that the company became more capable to generate enough amounts from its financial activities in compare of past financial years. The flow of money into company is more than outflow of the money in to company. It represents that the assets of the company is increasing. Additionally, cash flow from investing activities of Harvests Company is also increased from 1.14% to 2.35% in 2014 to 2015 which presents that the company is capable to obtain cash from its investing activities. The company is getting good results from its investments in the market and its assets. Besides this, the net cash flow of the company is increased from -1.44 to 1.99% in 2015 in compare of 2014. The increased net cash flow determines that Harvests Company is profitable for the investors and able to maintain its liquidity position. This statement shows the operating activities, working capital, and financing activities of the company are appropriate to expand its business with higher productivity. Conclusion According to the above interpretation, it is summarized that financial position of Select Harvests Corporation is sound because it has sufficient amount of current asset to carry on business operation cycle. Therefore, it is said that Select Harvests Company is proficient in meeting its short-term obligations on time. Further, it has an adequate non-current asset that is effective to expand the business in long run. It is also stated that Select Harvests Company enables to accomplish its noncurrent liabilities on time that increases its creditworthiness in the market. Along with this, it is concluded that companies retain earnings is increased so, it enables to declare more dividend to its investors. Besides this, it is stated that Select Harvests Company is obtained higher profit due to increase revenue and decline expenses. Furthermore, it is concluded that Select Harvests Corporation enable to create cash inflow from its operating financing, and investing activities. Consequently, its cash position or liquidity strength is good as compared to earlier year. Recommendation It is recommended that Select Harvests Corporation should maintain its operating activities which take the time to convert stock into cash. It can be a beneficial strategy that can enable the company to accomplish its short term debts. Furthermore, it is suggested that Select Harvests Corporation should reinvest it's retained earning into portfolio investment to continue to get profits. This strategy can be valuable for shareholders to get high dividend because this strategy makes able to company to contribute their profit in dividends. Moreover, Select Harvests Company should use the effective approach such as selling the inventory in cash and also declines the credit period of the collection in order to the growth of the business. Apart from this, it is stated that company revenues are high and expenses are low so, the company should keep their current marketing strategies to obtain the long term advantages. Because, current marketing strategies and production strategies are effective and efficient so, the company will be enabled to maintain their cash flow position in near future. References Curtis, A., McVay, S., and Wolfe, M. (2014) An analysis of the implications of discontinued operations for continuing income,Journal of Accounting and Public Policy,33(2), pp. 190-201. Delgado, R. A., Barcena, L. S., and Manzanedo, M. . (2012) An Empirical Analysis of the Most Influential Components of an Income Statement. InIndustrial Engineering: Innovative Networks(pp. 79-84). London.: Springer. Drake, P., and Fabozzi, F. (2012) Analysis of Financial Statements. Sydney: John Wiley Sons. Feldman, M. and Libman A. (2011) Crash Course in Accounting and Financial Statement Analysis. Sydney: John Wiley Sons. Fridson, M. and Alvarez, F. (2011) Financial Statement Analysis: A Practitioner's Guide. Sydney: John Wiley Sons. Haller, A., and van Staden, C. (2014) The value added statementan appropriate instrument for Integrated Reporting,Accounting, Auditing Accountability Journal,27(7), pp. 1190-1216. Marshall, D. H., McManus, W. W., and Viele, D. F. (2011)Accounting. UK: McGraw-Hill Irwin. Nguyen, K. (2010) Financial Statement Fraud: Motives, Methods, Cases and Detection. Australia: Universal-Publishers. Rezaee, Z. and Riley, R. (2011) Financial Statement Fraud Defined. Sydney: John Wiley Sons. Robinson, T., Henry, E., Pirie, W. and broihahn, M. (2015) International Financial Statement Analysis Workbook. Sydney: John Wiley Sons. Select Harvests (2014) Annual report. [Online]. Available at: https://www.selectharvests.com.au/doc/announcements/Select%20Harvests%20Annual%20Report%202014%20Final.pdf (Accessed: 22 September 2016). Select Harvests (2015) Annual report. [Online]. Available at: https://www.selectharvests.com.au/doc/announcements/Select%20Harvests%202015%20Annual%20Report%20ASX.pdf (Accessed: 22 September 2016). Select Harvests (2016) Company Profile. [Online]. Available at: https://www.selectharvests.com.au/company-profile (Accessed: 22 September 2016). Wahlen, J., Baginski, S. and Bradshaw, M. (2014) Financial Reporting, Financial Statement Analysis and Valuation. Melbourne: Cengage Learning. Weygandt, J. J., Kimmel, P. D., and Kieso, D. E. (2015)Financial and Managerial Accounting. USA: John Wiley and Sons. Zack, G. (2012) Financial Statement Fraud: Strategies for Detection and Investigation. Sydney: John Wiley Sons. Zadek, S., Evans, R., and Pruzan, P. (2013)Building corporate accountability: Emerging practice in social and ethical accounting and auditing. UK: Routledge. Zaimah, R., Masud, J., Haron, S. A., Sarmila, M. S., and Awang, A. H. (2015) Financial decision making among the dual-income families in Malaysia, Mediterranean Journal of Social Sciences,6(4), P. 70.
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