Hals cash flow problems

Hals cash flow problems Hal is encountering a situation where it cannot meet its short-term liquidity requirements. As such, most of its cheques issued to its supplies are bouncing owing to the insufficient amounts in the bank. Cash flow is a key indicator of the financial situation of an entity as opposed to revenues statements that may contain non-cash revenues, which give a deceptive picture. In Hal’s case, there are a variety of reasons that are triggering the liquidity problems.Advertising We will write a custom essay sample on Hal’s cash flow problems specifically for you for only $16.05 $11/page Learn More First, most of its sales are made on credit. Only 10 percent of its turnover are on cash basis. This limits the amounts of liquid funds in the entity. Furthermore, the rate at which the amounts are paid is low. This further compounds the problem that Hal is facing. Once credits sale are made, the debtor should pay up within three months. However, Hal only con siders any payment of debtors as late once it exceeds ten months from the due date. This is a lengthy period that Hal has provided. Subsequently, the debtors can delay payments for a long period without any consequences. This situation has contributed significantly to the liquidity problems in the entity since most of its funds may be held up as debtors (Coyle, 2000). The entity also has many cash commitments. These commitments include the cash payments of the material delivered by suppliers. Additionally, it pays its employees promptly. The cash requirements in this entity are massive after its suppliers denied them credit facilities. Subsequently, the cash requirements in the entity will outstrip Hal’s cash inflows. The entity also incurs a certain cost when collecting funds form cash sales. The above problems have resulted in the current liquidity problems that Hal is encountering (Nesvetailova, 2010). Solutions The only way to solve the above liquidity situation is by boo sting Hal’s cash inflows. First, the entity should attempt to increase its cash remittances by encouraging cash payments. Hal can accomplish this by proposing discounts to clientele ready to transact on cash basis. By adopting such measures its can increase the proportion of its cash sales to about 15-20%. The second measure the entity should undertake is to change the manner in which its debtors pay their debts. The entity should demand that debtors pay on a 50-30-20 basis. This will ensure that the entity has adequate funds. The remittances by the debtors have been a key cause of financial woes at Hal.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More The entity should also reduce the period beyond which remittances are considered late. Currently, Hal allows ten months. Hal should reduce the period to six months. This would boost the rate of payment of its debts. Additional ly, the entity should enact penalties for late payments. Instituting such policies would increase discipline in the remittance of the debts. Hal should also seek an institution that will charge lower that 2.5% for deposits made. This is a significant margin which has reduced this entity’s funds levels. Finally, the entity should negotiate better terms with the various parties it pays. Suppliers have denied them credit facilities. If Hal can negotiate fresh terms with its suppliers, then it will incur reduced cash outflows. Hal should also review its employment policy. It should encourage permanent employees who may reduce its salaries overheads (Neely, 2002). The above details elaborate how the above entity can address the current liquidity problems that it is encountering. References Neely, A. (2002). Business performance measurement: Theory and practice. Cambridge: Cambridge University Press. Nesvetailova, A. (2010). Financial alchemy in crisis: The great liquidity illusion . London: Pluto Press. Coyle, B. (2000). Cash flow forecasting and liquidity. Chicago: Glenlake Pub. Co.

Story in Spanish About the Poinsettia

Story in Spanish About the Poinsettia Improve your Spanish this holiday season with this story about the poinsettia, the rare U.S holiday tradition that originated south of the border.   La flor de Nochebuena Durante la temporada navideà ±a, la flor de Nochebuena es muy popular en Estados Unidos. Pero muchos no saben que la flor es originaria de Mà ©xico. En espaà ±ol, la flor tiene muchos nombres como la flor de Nochebuena, la flor de Pascua, la flor de fuego, la estrella de Navidad y la corona de los Andes. Los indà ­genas mexicanos la llamaban cuetlazochitl, que significa la flor de pà ©talos resistentes como el cuero. Para los aztecas, la flor roja era sà ­mbolo de la sangre de los sacrificios que ofrendaban al sol. En los EEUU, la flor es conocida como la poinsettia en honor de Joel Poinsett, botnico y el primer embajador estadounidense a Mà ©xico. En Mà ©xico hay una leyenda sobre la flor. Se dice que habà ­a una nià ±a muy pobre que lloraba porque no tenà ­a regalo para dar al nià ±ito Jesà ºs en el altar de su iglesia. Un ngel escuchà ³ sus oraciones, y le dijo que cortara las ramas de algunas plantas cerca del camino. Cuando llegà ³ la nià ±a al altar, al contacto con sus lgrimas, de las ramas brotaron bellas flores rojas y resplandecientes. Eran las primeras flores de Nochebuena. Ya tenà ­a regalo adecuado para el nià ±ito Jesà ºs. Translation With Grammar and Vocabulary Notes Durante la temporada navideà ±a,During the Christmas season, Navideà ±o  is the adjectival form of  Navidad, the word for Christmas. The  feminine form  is used here  because  temporada  is feminine. la flor de Nochebuena es muy popular en Estados Unidos.the poinsettia is very popular in the United States. Nochebuena, a combination of  noche  (night) and  buena  (good) is the word used for Christmas Eve. Although the phrase  flor de Nochebuena  could be translated literally as Christmas Eve flower, doing so would not be as clear here as using the English name of the flower. Pero  muchos  no  saben  que la flor es originaria de Mà ©xico.But many dont know the flower is originally from Mexico. The phrase  ser originario de  is frequently used to indicate where something originates. Note that  originario  (or the feminine form,  originaria,  in the original sentence here) is an adjective, not an adverb as in the English translation. Note also that the word  que  is left untranslated in English. In this case, it could have been translated as that, a word often omitted in English. But in Spanish,  que  is essential. En espaà ±ol, la flor tiene muchos nombresIn Spanish, the flower has many names como la flor de Navidad, la flor de Pascua, la flor de fuego, la estrella de Navidad y la corona de los Andes.such as the Christmas flower, the  Pascua  flower, the fire flower, the Christmas star and the crown of the Andes. The word  Pascua  originally referred to the Jewish Passover. In Christianity, it came later to refer to Easter, whose timing is theologically connected with Passover. Los indà ­genas mexicanos la llamaban  cuetlazochitl,The natives of Mexico called it  cuetlazochitl, Indà ­gena, meaning an indigenous person, is one of those unusual words that end in  -a  in both masculine and feminine forms. In the above sentence,  la  is used to mean it because it refers to a feminine noun,  la flor. If the reference had been to a masculine noun,  lo  would have been used. que significa la flor de pà ©talos resistentes como el cuero.which means the flower with petals tough like leather. Note that in Spanish, the period comes outside the  quotation marks, the opposite of what is done in U.S. English. Note also that the  de  in the definition is translated as with, even though  de  typically is translated as of. This provides a more natural translation. Para los aztecas, la flor roja era sà ­mbolo del sangre de los sacrificios que ofrendaban al Sol.For the Aztecs, the red flower was a symbol of the blood of the sacrifices they offered to the sun. The verbs in this sentence are in the  imperfect tense, as is usually the case with verbs that refer to events or repeated actions that occur over a long period of time. En los EEUU, la flor es conocida como la  poinsettia  en honor de Joel Poinsett, botnico y el primer embajador estadounidense a Mà ©xico.In the U.S., the flower is known as the poinsettia in honor of Joel Poinsett, a botanist and first U.S. ambassador to Mexico. EEUU  is the abbreviation for  Estados Unidos. See how the letters are doubled as is often done in an  abbreviation of a plural noun. En Mà ©xico hay una leyenda sobre la flor.In Mexico there is a legend about the flower. Hay  is a form of  haber  that is very commonly used to mean there is. The past tense, as in the following sentence, is  habà ­a. Se dice que habà ­a una nià ±a muy pobreIt is said that there was a very poor girl Se  dice, a  reflexive  form of  decir, is a common way of saying it is said or they say. que lloraba porque no tenà ­a regalo para dar al nià ±ito Jesà ºs en el altar de su iglesia.who cried because she didnt have a gift to give to the baby Jesus on the altar of her church. Nià ±ito  is a  diminutive  form of  nià ±o, a word for boy. Un ngel escuchà ³ sus oraciones, y le dijo que cortara las ramas de algunas plantas cerca del camino.An angel heard her prayers and told her to cut the branches of the plants near the path. The verb  cortara  is in the  imperfect subjunctive  form, because the  subjunctive  form typically is used with  commands and requests  that follow  que. The  le  in this sentence is an  indirect object pronoun; to cut the branches is what the angel said, but the girl is whom the angel told it to. Cuando llegà ³ la nià ±a al altar, al contacto con sus lgrimas, de las ramas brotaron bellas flores rojas y resplandecientes.When the girl arrived at the altar, upon contact with her tears beautiful and brilliant red flowers came forth from the branches. Use of  al  followed by an noun, seen here in the phrase  al contacto, is a common way of saying in Spanish that something occurs as the result of another event. Also note how the word order in this sentence is different than what it would be in English. Eran las primeras flores de Nochebuena.These were the first poinsettias. The translation of They were ... also could have been used. As the  subject is often omitted  in Spanish sentences, you can let context determine the smoothest translation. Ya tenà ­a regalo adecuado para el nià ±ito Jesà ºs.Now she had a suitable gift for the baby Jesus. Ya  is a very common adjective whose translation varies widely depending on the context. The adjective  adecuado  is obviously related to the English adequate (making it a  cognate) but doesnt have the same connotation.

Corporate Governance and Ethical Responsibility Essay

Corporate Governance and Ethical Responsibility - Essay Example Internal stakeholders in a hospital include the patients, the medical staff and management of the hospital and the board of governors or trustees. External stakeholders are those parties that have minimal often indirect influence on the management of the hospital. External stakeholders may include the relatives of the patients and other potential patients to the hospital. Other external stakeholders include the federal government and other hospital of the same class and category (Lebeer, 2002). The most basic function a medical executive should perform in regard to satisfying al stakeholders is controlling, directing staffing and organizing. For the patients, however, Doctor DoRight has the role of democratizing medical services so that all the patients get equal treatment. Equal treatment encompasses equitable distribution of the hospitals resources. For instance, in the case of organ transplant, hospitals can device methods such as receiving an organ in regard to the severity of th e situation. The board of trustees expects that the medical executive prevents the occurrence of law suits, which may tarnish the name of the hospital and cost it a lot of money, that result from the action of hospital employees. Trustees also expect that the president maintains low labor turnover and an excellent cooperate image is paramount. The staff of the hospital expects respect from patients and fellow staff despite their position. Also, the staff expects fairness in remunerated, and adequate timely pay and a safe, conducive working environment (Lebeer, 2002). Potential customers need to feel welcomed to the hospital hence the need for an operational call centre and an efficient customer service. Recently hospitals have also taken on the craze of advertising their products to potential customers. Though an external stakeholder, the federal government, has a strong influence on the running of hospitals. The governments influence is greater when it comes to the legal obligation s of the hospital. For instance, the government may insist that a hospital only use FDA approved drugs. The government, in America, may also specify the types of procedures that a hospital cannot carry out for instance euthanasia is illegal in most states. Competition between rival hospitals is inevitable, with their current status as potential business entities. However, there are certain procedures that must remain intact so as to maintain peaceful coexistence. For instance, a hospital can seek transfer of a patient to another hospital even if they are competing. Doctor DoRight should ensure that there is no slandering of another hospital by his staff through words or actions (Lebeer, 2002). There are six guiding principles that doctor should adhere to in their disbursement of services. These principles include a) Honesty and truthfulness b) Respect for persons c) Justice d) Autonomy e) Beneficence and f) Non-maleficence. These principles mostly guide doctor patient relationships but can also act as a basis for the actions of medical executives. In trying to satisfy the various stakeholders, the manager of the hospital, may experience conflict of interest when the needs of the two stakeholders clash. A good example of a clash of interest is on the issue of euthanasia. The reality of the effects of diseases such as Alzheimer’s is real and devastating. Most patients and families prefer

Art & the Surreal Essay Example | Topics and Well Written Essays - 500 words

Art & the Surreal - Essay Example One of the most famous surrealists is Salvadore Dali, a Spanish artist who expressed himself in making photographic sketches that presenting irrational objects. Swans Reflecting Elephants is one amazing work of Dali which pictures swans swimming on a lake whose reflections in the water appear like elephants. Showing the main features of a surrealist work of art, Dali juxtaposed the beauty and serenity seen in swans to the heavy appearance of the beast of burden, the elephant. Other contrasting images in the painting are the dark, nightmarish images in and around the lake with the use of colors, and the bright, cloudless sky behind the lake. This style arouses the imagination of viewers with the artist intentionally making use of the subconscious in the hope of awakening the totality of a person (Duiker 84). The extreme presentations of the expressions of surrealist artists in their art works intend to shock its viewers into facing the realities of life. Aside from paintings and sculp tors, surreal ideas were also expressed in literary forms. However, though in a different expression, the views are similarly seen in poets’ literary styles.

george harrison Essay -- essays research papers

George Harold Harrison, the youngest Beatle, was born February 25, 1943. He had two brothers, Harold Jr. and Peter, and a sister, Louise. His mother, Louise, was a housewife, and his father, Harold, was a bus driver.George's initial interest in the guitar came about slowly. His mother remembers that she started finding paper covered in drawings of guitars among his school things. So, she bought George an old second hang guitar from one of his class mates for three pounds. George tried to teach himself to play, but his progresswas slow. He sometimes stayed up all night playing until his fingers bled. George attended Dovendale Primary School, two forms behind John Lennon, and then he attended Liverpool Institute, one form behind Paul McCartney. George and Paul took the same bus to school, and soon found they had music and guitars in common. George and his brother Peter had formed a Skiffle band, and because they were so young, they had to sneak out of the house to play their first engagement. Paul introduced the skinny and pimple-faced George to the Quarrymen, who was only 14 at the time. Not old enough to join the group, George hung around with the boys, and came to idolize John, doing everything he could to emulate him. George stood in the back of the room at all their shows with his guitar. A few times he filled in for the regular guitarist who didn't show up, and the boys were also welcomed in George's house by his mother to practice and for an occasional "jam buttie&...

Cyber Bullying Is the Fastest Growing Trend in Bullying

Cyber bullying is the fastest growing trend in bullying among teens and probably the most dangerous. It gives anonymity to those who don’t want people to actually see them bullying in school. Also, cyber bullying takes away the last sanctuary some of these kids have, their home. What an awful feeling that must be, to come home from a day of being picked on just to be picked on more via internet. Cyber bullying can come in many ways: text message, email, website, blogs, They can be pictures taken from a camera phone sent to many people to see. Teens spend a lot of time on the internet using social websites like, Myspace and Facebook. These are places where a kid can kind of reinvent himself and exert a little creativity. A place to â€Å"get away† and when those things are taken away the results can be disastrous. This was a difficult paper for me to write. I tend to be an empathetic person and reading all of the horrible stories about children taking their own lives and suffering all that abuse really broke my heart. I, like most people, experienced bullying in middle school and it still bothers me today. I wish there was a way to stop all bullying but over half of bullying incidents go unreported. It is terribly sad that millions of children suffer every day at the hands of bullies. These poor souls can go their entire lives living in fear and feeling completely weakened and insufficient. I know first hand the damage caused when a depressed person takes his own life. Learned Helplessness is a lie. There is always a way out, always steps that can be taken. Suicide is a permanent solution to a temporary problem. If only we could get these bullied kids to see that they aren’t alone and that they are capable, wonderful kids. They need to understand that their identity is not defined by these heartless and cruel actions. We may not be able to stop the bullying but we can certainly diminish the lasting effects. I tutor a 5 year old that struggles with being picked up. They make fun of the way his head is shaped and it is horribly remarkable how fast he has become sensitive about the way he looks. Some days you can see the defeat in his eyes and in the way that he moves. It is heart breaking. I am going to close with a poem written by a 14 year old girl whose best friend committed suicide as a result of being bullied.

Young People Essay - 14812 Words

Standard 1: understanding the principles and values essential for working with children and young people. 1. Principles and values a. Show how you promote the principles and values essential for working with children; young people their families and their carers. .At Clayfields house all children, young people their families and carers are all treated with respect. Families and carers are always updated on children’s or young people’s progress during their time at Clayfields and any deterioration in their behaviour or health will be notified to carers and families. Young people and children are always treated with respect as we call them by the name they want to be called, offer culturally food for them, we always ask young†¦show more content†¦c. Understanding different types of prejudices and discrimination and how they can be challenged. There are many types of prejudice and discrimination, some are listed below Disability Racial Ageism Sexism Class (snobbery - elitism) Poverty Different (lifestyle – looks – accent If any young person is found to be being prejudice or discriminating people they are put on the bullying policy. At Clayfields house we have a bullying policy in place to make sure that these kinds of prejudice and discrimination are not tolerated. 3. Person-centred approaches Explain how your work relates to any of the five outcomes in â€Å"every child matters† Being healthy: enjoying good physical and mental health and living a healthy lifestyle. Staying safe: being protected from harm and neglect and growing up able to look after them. Enjoying and achieving: getting the most out of life and developing broad Skills for adulthood. Making a positive contribution: to the community and to society and not engaging in anti-social or offending behaviour. 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