Case Study and Lecture Notes on Conagra Foods INC And Corning INC

Question: Contextual analysis on Conagra Foods INC and Corning INC. Answer: Conagra Foods INC Conagra Foods INC, an enrolled organization in USA, is perhaps the biggest organization managing in giving best bundled nourishments to the customers in North America. Around 97% of Americans utilizes the results of the organization. In the year 1919 the organization was known by name of Nebraska Corporation and in the year 1975 by name of Delaware Corporation. (Page 1 of Form 10K). With the focal point of expanding the center activities and extension in the Industry, the organization has reported to get the RalCorp Hlodings INC in the year 2012 and finished the equivalent in 29th of January 2013. Ral Corp Holdings INC is the producer of private brand items comprising of Cereals, handled nourishments like pasta, toast, and so on. The organization has two portions one is Food Group and other is solidified pastry shop gathering. The procurement of Ralcorp possessions has made the Conagra Foods INC as parent organization with 100% securing of Ralcorp. Measure of $4.75 billion has been paid as buy thought alongside the expected liabilities. (page 69 of Annual Report) The securing has been arranged from November 2012 and the buy has been made advance insightful. Corning INC - Corning INC, an enlisted organization in USA, is the pioneer in the World in the business of organizations producing the glass. Prior it was known by the name of Corning Glass Works. The organization has around seventy industrial facilities situated in roughly fifty nations where the assembling is done and worked in various five sections. (Page 2 of Form 10K 2013). So as to have cooperative energies, the organization has procured the staying 42.50% portions of Samsung Corning Precision Materials on fifteenth of January 2014. Samsung Corning Precision Materials bargains in assembling of LCD glass in Korea and offers sovereignty to the Corning INC for the utilization of Patents, Trademarks and Copyrights given by the last to the previous organization. The buy thought incorporates issue of offers to the investors of the objective organization by which the investors become proprietor of 2300 offers. It comprises of 1900 offers being given from favored supply of the organization and 400 offers gave in real money. (page 74, Annual Report2014) Buy has been made advance savvy. In the year finishing 30th September 2013 the Corning INC has expanded a lot of proprietorship from half to 57% . So as to build their holding and so as to have benefits the organization has finished the securing in the start of 2014. (page 71 ,Annual Report2014) The name of Target Company presently has been changed to Corning Precision materials. Thought additionally remembers the sum for the premise of future incomes and based on the quantum of future deals. (page 74, Annual Report2014) Designation OF ACQUISITION DIFFERENTIAL - according to the bookkeeping strategies, measures and related GAAPs, the differential sum between the price tag and the net resource esteem determined based on reasonable worth is either moved to the Goodwill or moved to Capital Reserve. In both the organizations, the differential sum has been moved to Goodwill. Conagra Foods INC - As at the obtaining of Ralcorp by Conagra Foods INC, the differential sum $4.35 billion. Because of the securing of Ralcorp Holdings, the differential sum has been assigned to Goodwill adding up to $4.35. (Page 49 of Annual Report) As Goodwill and different intangibles are relied upon to give future advantages with inconclusive lives the equivalent has not been amortized in the budget summaries. (Page 12 of Annual Report) The altruism and other substantial having unequivocal lives however not being amortized every year except are assessed yearly for disability. Truly, there have been weakness misfortunes revealed in the budget summaries of $602.20 million. (Page 97 of Form 10K) Corning INC - On the date of procurement of Samsung Corning Precision Materials, the differential sum is $125 million. (Page no 76 of Annual Report) The aforementioned sum has been assigned to the Goodwill. (Page no 76 of Annual Report) Generosity isn't amortized rather it is tried for weakness at every single revealing date. Altruism isn't amortized as it has uncertain lives for quite a long time to come. Debilitation loss of $6.5 billion has been perceived in the year under Goodwill. (Page no 78 of Annual Report) Bookkeeping POLICIES - Accounting approaches are the principles, rules and rules which will be followed while representing any exchange went into by the organization for the announcing time frame. The arrangements have been characterized for every single thing in the case of identifying with the Capital thing or Revenue thing or a thing which has been expected however has not happened. Conagra Foods INC US GAAP alongside the IFRS (International Financial Reporting Standards) has been trailed by the organization. The speculation made by the organization in an element in which the organization appreciates half or under half proprietorship rights are uncontrolled substances. The budget summaries of these elements are solidified in the books of records of the organization either based on Equity technique or cost strategy. (Page 45 of Annual Report). In the said organization, value strategy has been embraced. Additionally while obtaining any business of any organization, the organization embraces the technique for procurement where the advantages and liabilities of the objective organization are referenced at reasonable qualities. The reasonable worth is the incentive at which every benefit will bring in the market. The overabundance of price tag over the net resources so procured estimated at reasonable qualities is perceived as Goodwill. (Page 48 of Annual Report) Corning INC US GAAP alongside the IFRS (International Financial Reporting Standards) has been trailed by the organization. To represent the interest in investees, the organization receives value technique and audits every venture for weakness if any at revealing date. It is done based on three elements accessible. First is powerlessness to recuperate the measure of venture, second and most significant is that the failure of investees to legitimize their salary in understanding to the sum conveyed in the books of record and third one is extraordinary suit or indebtedness. (Page 92 of Form 10K) Each organization at whatever point proposes to obtain or combine the objective organization, the organization needs to extend the money inflows, outpourings, cooperative energies addition to be earned, and so forth. Conagro Foods INC Due to obtaining, the accompanying has been watched: The principle point of the organization in the previous years was to decrease the drawn out obligation to the most ideal degree. Through this procurement the organization had been effective in accomplishing the decrease in the drawn out advances of the organization and the equivalent has been accounted for in the yearly report. (Page 2 of Annual Report) The altruism and brands, trademarks and different intangibles has been fundamentally expanded by $4.35 billion and by $ 2.17 billion separately. The Property Plant and Equipment has been expanded by $1009 millions. The other current resources including money and bank adjusts and different resources have been expanded by $1265.40 million with the relating increment in the liabilities of $3719.90 million. In the salary proclamation, the deals from activity have been expanded by $1.25 billion which incorporates $0.92 billion from Food Group and $0.32 from Bakery section of Ralcorp. Additionally the fundamental profit per share and weakened income per share has been increment from $1.13 and $1.12 in 2012 to $1.88 and $1.85 separately. Along these lines, there has been twofold digit increment has been seen in EPS. (Page 1 and Page 39 of Annual Report) The obtaining has produced money inflows of around $1.4 billion since procurement as referenced in the yearly report. Indeed, the securing has expanded the presentation of the organization towards the income and cost thing in remote cash. In regard of costs, the organization has outside cash presentation of $21.60 million preceding assessment and $13.5 million after expense during the year under obtaining. (Page 19 of Annual Report) Misfortune in the event of subsidiary has been referenced in the Income Statement from Ralcorp the two fragments Food Group and Bakery Products adding up to $0.3 million each individually. Corning INC Due to obtaining, the accompanying has been watched: The thought process of the organization with the securing is to catch more market in Asia. With the securing of staying 42.50 % Samsung Corning Precision Materials, the organization has caught showcase in Asia as the objective organization has been the pioneer in Asia for glass producing. In securing the organization has procured Property, Plant and Equipment of adding up to $3595 million, Inventory of $105 million and other current resources including money and bank adjusts, exchange receivables and different resources adding up to $ 561 million. Reasonable estimation of the Samsung Corning Precision material has been esteemed at $3718 million and the distinction sum has been perceived as Goodwill of $125 million to be determined sheet of the united substance. (Page 74 of Annual Report) The income has been expanded from $7819 in the year 2013 to $9715 in the year 2014. It shows that the obtaining has created cooperative energy gain. In any case, then again the sovereignty salary that is being gotten by the organization from the objective organization Samsung Corning Precision Materials has been ceased because of acquisition of outstanding portions of the organization. (Page 55 of Annual Report) The net increment in real money and money counterparts according to the Statement of Cash Flows has been expanded from negative $284 million in the year 2013 to positive $ 605 million in the year 2015. The expansion in real money counterparts has been invited by significant increment in the money inflows from the working exercises, speculation exercises and financing exercises. (Page 58 of Annual Report) Indeed the organization has outside money presentation because of procurement. In spite of the fact that the parent and the organization auxiliary to it are isolated

Climate Change and Public Health for Temperature- myassignmenthelp

Question: Examine about theClimate Change and Public Health forIrregular Temperature. Answer: Presentation: Climate change is getting recognizable in India because of progress in ocean level, unpredictable precipitation and sporadic temperature. A large portion of the creating nations like India share less rate in the worldwide ozone depleting substance discharges. Be that as it may, it has significant effect on soundness of their own populace. Alongside wellbeing of the individuals, this environmental change additionally influenced farming since larger part of the number of inhabitants in India is horticulture based (Wiley and Gostin, 2009). Thus, environmental change forced overwhelming financial weight on India since Indian Government need to put resources into tending to environmental change issues and there is loss of efficiency because of impact on agribusiness. It can likewise prompt worldwide wellbeing incongruities. High hazard territories for environmental change incorporate lack of assets, ecological hardship, high paces of irresistible illness, shortage of framewo rk, and overpopulation. Tropical locales are generally powerless for the host-pathogen communication because of the environmental change. Changes in the temperature and precipitation examples can adjust environment of vector-borne infections (Dhiman et al., 2008). Most vulnerable populaces for these vector-borne infections incorporate more established individuals, youngsters, rustic populaces, and poor people. India is one of the most different nations on the planet. India has topographical and climatic differing locales. India is having 1/6 of universes populace, 1/50 of universes land and 1/25 of world water (Singh et al., 2010). Subsequently, distinguishing connection between environmental change and medical problems in India would be useful in creating notice cautions and avoidance techniques that could be pertinent everywhere throughout the world. Environmental change India: It has been cautioned that ice sheets are subsiding with pace of 10 15 meters for each year. With this expanding rate there can be flooding in the waterway valleys. It can prompt decreased stream and less accessibility of water for drinking and water system (Keqin et al., 2007). In twentieth century, 0.5? C temperature rises was seen in India. It has been anticipated that, same can proceed upto 2030. All the more critically this ascent in temperature can reach upto 2-4 C before this present century's over. Northern piece of India would be increasingly influenced by this ascent in the temperature and it can prompt expanded degrees of tropospheric ozone contamination. End of the twentieth century in India was seen as hotter than past 300 years. This expansion in temperature is proceeding and in future likewise this temperature would expand (Saran and Jones, 2016). It is apparent from the investigations that storm in the south piece of India showed less precipitation in ongoing past. This reduced precipitation has been corelated with the expanded rainstorm twists over the western Arabian ocean. It brought about expanded temperature in the southern piece of the India. Since, 1970s, there is upward pattern in the typhoons and storms in India. These tempest were with longer term and more prominent power and these happened basically because of increment in the tropical ocean surface temperature (Ghosh, 2016). In most recent 50 years it has been seen that warm boundaries are related with more warmth waves and cold limits were warmed more when contrasted with the warm limits. Consequently, there were less ice days. This brought about the expanded recurrence of overwhelming precipitation. Between 1900 to 1999, there was steady warming in upper 100 m tropical and eastern subtropical Indian sea. This warming was less during 1900 to 1970, anyway between 1971 to 1999, there was noteworthy increment in temperature. In not many of these decades, increment in temperature was more than 0.2? C. Between, 1900 to 2005, there was increment in precipitation by 20 % every century. Nonetheless, there was emotional abatement in the precipitation from 1979 to 2005 (Dubash, 2012). As India is geologically various nation, in various states light variety in the calm and precipitation were seen over the time of 1951-2010. In states like Punjab and Haryana there was decline in temperature of 0.01?C every year, while in states like Himachal Pradesh there was increment in temperature by 0.06? C every year. Normal increment in temperature in India between 1951-2010 was 0.01 C for each year. It was seen that between 1951-2010, there was increment in precipitation in state like West Bengal by +3.63 mm/year, while there was decline in precipitation in states like Utter Pradesh and Andaman and Nicobar by 4.42 and 7.77 mm/year individually. Normal decline in precipitation in India between 1951-2010 was 2.21 mm/year. Environmental change fluctuated in India dependent on the season. There was increment in temperature by 0.01C every year between 1951-210 in rainstorm season. In winter season, this expansion in temperature was by 0.02C every year from 1951-2010. Turn around p attern was seen regarding precipitation in summer and storm season in India in most recent 50 years. There was increment in precipitation in summer season by 0.33 mm/year from 1951-2010, while there was decline in precipitation in storm season by 0.70 mm/year from 1951-2010. It has been anticipated that, there would be slight reduction in the precipitation in the underlying decades. Be that as it may, by 2100, there would be in general increment in downpour in India. By 2050, there would be diminished blustery days in a year, notwithstanding, there would be increment in days with outrageous precipitation on a solitary day (Malone and Brenkert, 2008; OBrien et al., 2004; Singh et al., 2011). Adjustment and relief methodologies and arrangements: India executed National Action Plan on Climate Change (NAPCC) for moderation and adjustment of environmental change. NAPCC runs a few stages at the same time to alleviate environmental change and advance Indias improvement. It incorporates a few missions like National Solar Mission, National Mission for Enhanced Energy Efficiency, National Mission on Sustainable Habitat, National Water Mission, National Mission for Sustaining The Himalayan Ecosystem, Green India Mission and National and National Mission for Sustainable Agriculture. NAPCC has target to advance creation and use of sun oriented vitality for power age. Consequently, it tends to be rivalry for the fossil based vitality choices. National sun based crucial exercises like dispatch of sun powered research place, community oriented work with worldwide associations for innovation advancement and move, enlargement in the local sun based creation limit and growth in Government subsidizing (Pandve, 2008). In National Mission for Enhanced Energy Efficiency, NAPPC makes compulsory for huge enterprises to utilize vitality in controlled amount with documentation of information for the usage of vitality. Government is offering exchange reserve funds endorsements to the enterprises and giving money to the ventures to set up open private associations to decrease usage of vitality. In National Mission for Enhanced Energy Efficiency, NAPCC suggests vitality proficiency in urban zones by setting up Energy Conservation Building Code and advancing car mileage gauges, utilization of vitality productivity vehicles and open transportation. It incorporates water the board and reusing for the most part through downpour water reaping. Significance has been given to the innovative work of incorporated Gasification Combined Cycle IGCC and supercritical advances. As indicated by Electricity Act 2003 and the National Tariff Policy 2006, Government should buy explicit measure of power from matrix based forc e from sustainable sources. As indicated by Energy Conservation Act 2001, should take vitality reviews and vitality marking programs on ordinary premise. In National Water Mission, NAPCC mean to improve utilization of water by 20 % and to work upon water shortage (Pandve, 2009). National Mission for Sustaining the Himalayan Ecosystem fuse measures to be taken to quit dissolving of the Himalayan icy masses. Subsequently, biodiversity in the Himalayan area can be secured. Green India Mission intends to restore 6 million hectares of corrupted timberlands and to extend woods territory from 23 to 33 %. National Mission for Sustainable Agriculture to deliver atmosphere safe harvests and rural practices and arrangement of climate protection. National Mission on Strategic Knowledge for Climate Change remember improvement for the data about atmosphere science, its effects and difficulties. It additionally incorporates plans to handle these difficulties through Climate Science Research Fund. NAPCC additionally consolidates arrangement of human services administrations and appraisal of infection trouble because of environmental change. Leader's Council on Climate Change screen all the exercises of NAPCC on normal premise (Pandve, 2007). Jungle fever: Alterations in the temperatures and precipitation can prompt change in biology of vector-borne sickness like intestinal sickness. Stale water can help good place for reproducing place for mosquitoes. Temperature adjustments, air contamination, waterborne ailments are fundamentally answerable for intestinal sickness. Intestinal sickness parasite and mosquito both are powerless to the modification in temperature. At places with less temperature, even with little increment in temperature can expand pace of intestinal sickness transmission because of enlarged number of mosquitos (ONeill and Ebi, 2009). Deforestation and water system go about as open spots for the augmentation of jungle fever vectors and increment its transmission. This multifactorial transmission of intestinal sickness is the principle block for foreseeing definite instances of jungle fever. Inconstancy of precipitation in the various locales of India is liable for around 45 % fluctuation in the jungle fever transmission. High thickness populace is additionally one of the noticeable explanations behind pestilence of intestinal sickness in India (Dhiman et al., 2010). Roughly 2 million instances of intestinal sickness are there in India. Commonness of irresistible infection shifts as per the districts. As indicated by WHO assesses, each year roughly 15000 individuals bite the dust because of jungle fever in India. Be that as it may, in another stu

Friday Fund Days Drop Some Dollars Help Some Classrooms

Friday Fund Days Drop Some Dollars Help Some Classrooms With the world being a difficult place for those of any marginalized background, one of the things those of us who are looking to do something can do is donate to those in need. Thousands of teachers each year ask for a little help with seeking supplies for their classrooms via Donors Choose; organizations that do work with at-risk communities like prison populations seek spare change to advocate for and bring literacy to those groups, and nonprofits that provide necessary resources to empower women and people of color are always hoping for a few bucks to make their vital work possible. Enter: Friday Fund Days. Book Riot readers have helped fund hundreds of classrooms over the last few years, and we’ll help bring funds to hundreds more. Each Friday, we’ll highlight two classrooms or other literacy-focused, important projects in hopes you’ll help them reach their goals to bring literature, advocacy, and education to others. Even if you can’t spare money, any social sharing you can offer to the projects each week absolutely helps: you never know who’ll find it and have the means by which to make the project’s fundraising goals reached. More, you’ll bring awareness to the unmet needs in communities around the world, as well as right in your own back yard. When all else feels hard or hopeless, remember that you can and do make a difference. This Weeks Projects Ready to Read! Philadelphia, Pennsylvania ($310) Help me give my students materials to help them as they learn to read and annotate text. My Students My students come from the most trauma exposed neighborhoods in our city. They live through nightly chaos, and yet still arrive to school daily, and with a smile on their face. They inspire me, and I want to give them the world. I cant do exactly that, but I can give them a classroom filled with everything they need to succeed. They have made a commitment and have taken on the challenge to be the change. They want college, they want to learn, they want moreâ€"and are starting to gain the confidence that they are capable to do it all. My Project Each marking period my students diligently work on tackling tough text. They have made wonderful gains. One area that we struggle with is being able to dive into a text a 2nd and 3rd time and really see the growth in our understanding. Its hard to switch between pencil and pen, when you only have pencil; or underline on day 1 and highlight one day 2, but youre without a highlighter. My students strive for excellence, and I want to provide them with the materials they deserve to get there. These materials will truly allow my students to dive into texts and show their understanding, and how it has developed. These materials will allow them to worry about the text, and not where to put their materials so they dont become lost, or fall behind in the classwork because they spent so much time looking for a highlighter. They will be able to focus on becoming better readers. Graphic Novels to Keep 4th Grade Readers Reading! Philadelphia, Pennsylvania ($398) Help me give my students age appropriate graphic novels so the can keep up their reading stamina! My Students My fourth grade students come to school every day ready to learn and excited to discuss new ideas and tackle new challenges. Students at my school live in one of the most under-served populations in Philadelphia and face hardships that would hold most people back. My students come to class with a smile on their face and an eagerness to expand their minds. Some students deal with trauma that affects their day-to-day school experience and require sensory breaks as well as individualized attention. My face a great deal of stress outside of the classroom and that stress comes in the door with them every morning. My fourth graders love research projects, independent reading, and hands-on activities. My students are as interested in poetry as they are in essay-writing and are committed to their education. My 4th graders are dedicated, hard-working, and aware of the importance of growth and learning. My Project At the beginning of the school year I was given a number of books for my classroom and the rest have been acquired through friends and family. Nine and ten year olds are veracious readers and need books that will keep them interested. My fourth graders read up to 60 minutes a day and are ploughing through our tiny library. Many of my students have grown leaps and bounds in their reading this year and I do not want the lack of resources to deter their learning. Halfway through the school year, students are enjoying independent reading less and less because there are fewer books to choose from. My students need a positive outlet which many of them find in reading therefore I want to supply with them with current graphic novels as well as some classic books to keep the library well balanced. Having access to these books would change my independent reading block and help students find time and space to get lost in a book! Whether you can donate a dollar, donate fifty dollars, or donate a share on social media, you make a difference!

compare franks victims in the wasp factory - 938 Words

Compare franks murder of his 3 victims Frank lovingly describes the murder of his three victims. Banks may have been influenced by the ‘video nasties’ from 1970s-80s that has helped shape and form the way he has presented the deaths of his victims. The similarities of each victim are the way Frank disposes of them are all disturbing. The difference is that the reason for their disposal all have different underlining themes and messages that Banks may present his view through. When Frank was five years old he placed a snake in Blyth’s artificial leg whilst he was asleep. When they awoke Blyth strapped on his leg to play football. He was bitten and died from the venom. What makes this death different from Paul and Esmeralda is that†¦show more content†¦Frank was 9 years old so he was smarter than before thus why this death was brilliantly constructed. The reason Frank killed Esmeralda is because he needed to create ‘balance’ by killing a ‘women’ as he has killed 2 ‘men’. ‘I ought to redress the balance at least slightly. My cousin was simply the easiest and most obvious target. Despite his need to create balance that predatory behavior is also what’s driven frank to kill Esmeralda. In the wild the predator would go for the ‘easiest and most obvious target’. This predatory illustration of Frank is disturbing. Like Paul the reader sympathizes with Esmeralda as she too is young, n aà ¯ve and innocent. Frank is also fond of Esmeralda. His justification of her death like Paul is disturbing as he truly believes in his beliefs to commit these disturbing actions. Again by this Banks satires religion for their strong beliefs leading them to actions he would deem to be foolish. Each death is described thoroughly, which is disturbing as the amount of detail added makes the death somewhat humorous to the reader. When Frank describes his first victim the reader is on franks side as Blyth is presented to a horrible character. However that changes when he describes Paul’s death making the reader against franks. This carries on with Esmeralda who is another innocent victim. Despite the negative changes of what the reader views of frank some may enjoy the way he disposes hisShow MoreRelatedAnalylis Primark22310 Words   |  90 Pagesthen Primark won t upset you - you ll find some good stuff to strut about in and there are always a few gems to be snapped up. 2 FIGHTING THE HIVE TO REACH THE HONEY So does its great value make Primark a great store? Well to be perfectly frank, no it doesn t. True enough, Primark have the value nailed but there are more concerning issues at stake. Lets start by returning to the point I asked you to make a note of earlier. Primark sell in bulk in order to make their money. That means theyRead MoreFrom Salvation to Self-Realization18515 Words   |  75 PagesMonthly, The world is by degrees getting ready to lie abed all day and transact its business. Yet this ease of life had not produced healthy people; on the contrary, the most comfortable people were also the most anxious, the most likely to fall victim to our now universal disorder, nervous prostration. 7 14Nervous prostration or neurasthenia were shorthand terms for the immobilizing depressions that plagued many among the urban bourgeoisie during the late nineteenth century and after. While

The Rise Of The Big Business Transformed Rural America

The rise of the Big Business transformed rural America to an industrialized urban nation that became to be known as the Gilded Age. During this time most Americans worked 10 to 16 hour shifts, 6 days out of the week with a wage that was below the poverty line. Even though they worked extremely inhumane hour shifts, it was barely enough for them and their families to survive. During this era men, women, and children performed harsh labor in factories and mills until their bodies could bear no more. Throughout the age of the big business, children as young as 8 years old were put to work and were denied the chance to go to school, there was no benefits, no medical coverage, and if the workers became injured while on the job it was overlooked and was seen as if nothing had happened and were fired and replaced by someone else. Workers were being taken advantage of, but they realized something had to be done in order for change to occur, so they unionized. An important factor they acknowl edged was that there were more workers than owners so unions were created. During this period of time unions were extremely needed in order to improve working conditions, protect workers, and fight for higher wages. Likewise, Unions were successful, because during this time the seed was planted toward unity and as of today we can appreciate safer working conditions, higher wages, and more opportunity. Although Unions did not sprung overnight, they slowly grew stronger as the time went by. AsShow MoreRelatedFrom Invisible to a World Super Power800 Words   |  3 Pagesindustrial growth and expansion of big business. The National Bank Acts of 1863 and 1864 created a system of national banks and provided higher rates that assured manufacturing industries a higher profit. 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Classical View of Modern Society A Comparison Free Essays

As we approach the third millennia, the world grows into complexity. The world is now on the modern era with different changes from its cultural and intellectual movements. The world is facing a modern enlightenment. We will write a custom essay sample on Classical View of Modern Society: A Comparison or any similar topic only for you Order Now Nonetheless, there were also some improvements on how the modern society works but there were also a lot of varied and complex problems and challenges that emerge. Although, many people still believe that man can solve these problems and overcome these challenges thru meaningful analysis and introspection. Some search the answer from the theories of classical philosophers. They believe that this world will not be on what it is now without these people. Yet, the question still lies on their validity of the assertion s of the philosophers. Are these assertions ad theories relevant and appropriate in the modern times? However, we and these philosophers have varied experiences. Yet, their in depth knowledge of society bids us to believe them and study them. Like Marx, who died a hundred years ago, still had many followers. Marx on his early age had observed the plight of the masses against the bourgeoisie in the capitalist society. He, just like Friedrich Nietzsche, believed in the reconstruction of the society and in redefining the role of an individual. He argued that man’s will was not due to his like or to his needs, rather, society dictated him on the things that he should like or he should need. Society and man interacted, so according to him there is a need that a society, in which a man lived, should be fair and would be the instrument on predisposing justice on all the people. Marx further asserted that not a man could claim that his existence is largely due to himself, but rather all people existed because of mutual relationship and interdependency. He believed that all humans are interconnected in various ways, such as a social network, that whatever one does would surely affect others. However, through out his life, Marx had commented on the ambiguity and the disorderliness of the society. He had seen and observed the resistance and struggles between the different classes or strata of the society. He had observe that people with equal classes such as the bourgeoisie formed an alliances with each others to further their ends. Marx had observed that somewhat there is a line or an immense gap that had divided the people from intermingling with each other. He asserted that there was a categorizing force that bonded people with equal social status. As a result, the proletariat class was oppressed and injustice was done to them. Oppressions, according to Marx, might trigger bloody civil revolutions, and unrest in the society would prevail. In order to prevent this from occurring, Marx proposed a communist society, as what he described in his book together with Friedrich Engels, The Communist Manifesto. Engels, a co-author, deemed that the The Communist Manifesto was exclusively the product of Marx’s brilliance, and the book was Marx’s. In the book, Marx and Engels first summoned up history. In their exposition through the dialectic philosophy, they both expressed that in the world there existed two opposing forces[1]. They had described that there existed those who oppressed and those that were oppressed. The main point on which the The Communist Manifesto revolved was the establishment of a communist society. A communist society, as what both described is a liberated society were people are all treated equally. Moreover it is a society that does not discriminate nor classify people because social status is no longer in existence. Moreover, communism proposed a society wherein people will no longer acknowledge his or her possessions rather his or her properties belong to everyone. Marx and Engels further stressed the need for centralization and organization of all the properties and efforts of the state for a common ground. The book proposed equal sharing and division of labors, equal allotment of profits and income. Moreover, in the long run, Communism also believed in the diminishment of the state and its ruler because Marx believed that if an ideal society (communist society) existed, the people would no longer be in need of a facilitator or an organizer to dictate or facilitate living. According to them, the state would only serve as a guide meanwhile that a communist society is not yet achieved[2]. Meanwhile, another notable German philosopher was Max Weber, who unlike Marx traced the origin of capitalism and its role to the society. If one would read the title of Weber’s work and not the text, one may laugh because one cannot relate easily capitalism and the protestant ethic. However, Weber’s The Protestant Ethic and the Spirit of Capitalism was a huge success because he had found sensible reasons on how the protestant ethic might have contributed to the origin of capitalism. Weber, who was considered one of the fathers of modern sociology, was very different as compared to Marx. Marx, although a Jewish, denounced the belief in the inexistence of God. He asserted that god does not shaped man according to his form, yet man conceptualized the absolute as a model- who is perfect and divine- due to his quest of attaining also that same stature. On the other hand, Weber had researched a lot on how religion had affected the life of man. He had wrote more descriptive and analytical essays after the The Protestant Ethic and the Spirit of Capitalism. He had shown the effects of religion to the communal and shared cause of a society[3]. He had discussed that religious background define the wants and the needs of each person. For example, he had found out that the Hindus and the Buddhist were religious groups who taught that life is all about gaining material wealth or money. Yet they had other goals, like unity to the divine and freedom from the repeated cycle of rebirth. These assertions were parallel to the basis on how he analyzed the origin of capitalism. Weber asserted that he did not claim that all the reasons of the birth of capitalism were mainly due to the protestant. He just cited some evidences that verified and attested his claim. The Calvinist, a protestant sect, according to him had that attitude of pursuing material wealth and worldly success. This was because- according to him as Calvinist believed-was the manifestation of God’s grace to the Calvinist. The Calvinist believed that God showed many signs in this earthly being of what will be their destination in the afterlife. Calvinist believed that if God made them rich, there is a large possibility that they will not suffer eternal damnation in the future. So in connection with this, they find ways on how to improve their status in life usually wanting to beat their fellow Calvinists in terms of material wealth[4].  Ã‚   So Weber asserted that this kind s of attitudes triggered the start of capitalism. Weber also considered the fact that there was also other factor which determined the start of capitalism. However, Weber considered religion to be a very immense factor in shaping society. These considerations lead him to immense study about different religions and their roles in different society. Unlike Marx, Weber in his economic theories still saw the importance of social class and did not promote its abolition. Weber believed that man’s work and capabilities were different and varied from each other so he stated that each man’s achievement and wealth will surely be different from each other. He rejected the ideas of Marx, saying that such an ideal society is not achievable.   It was very clear in the opening of his essay, The Protestant Ethic and the Spirit of Capitalism, that he favored capitalism. However, Emile Durkheim, a modern sociologist, in his book the The Elementary Forms of Religious Life, argued that there are existing social facts that determined society. These social facts according to him were not related to an individual but were in existence and affect the entirety of life of an individual and the society as a whole. He is considered the father of modern sociology because of his endeavor to tackle society as purely sociology and away from psychology and philosophy. In his book, he described that religion is one of the social facts where an individual cannot go away from. In an individual’s search for identity and his role in the society, he is often confused with ethics and morality. Often, an individual was mystified on making decisions whether to do the good or to the bad. So Durkheim considered morality and ethics as one of the social facts that needed particular attention because most of an individual’s action was derived from them. In his book, he had expounded the role of religion on binding the individuals. He also described the collective morality that an individual received as he is affiliated to a certain religious group. He further his explanation saying that a religion was not simply based on the discernment of the right from the wrong, yet individuals learned the sacrosanct and the right by participating in worship and other religious activities. He described that these religious activities were the ones that defined the morality of an individual. Moreover, Marx, Weber and Durkheim seemed to have complementary views with regards to society and they have different ways on how they described its evolution and growth. However, all of them presented their ideas with concrete evidences and all of them deal with reality. However, Marxist view of society was very ideal and was very hard to attain. Specifically his propositions with regards to the abolition of the state and the thing which he said as common cause, those things were not achievable due to the existence of greed and self indulgence of an individual. However, Weber described that individual’s variety is the linking force that binds individuals. He discussed that there is no need to abolish the social leveling of individuals for abolishment will be an injustice to the capitalist or to those people who worked so hard in attaining their social status. Moreover, Durkheim agreed with Weber. Durkheim argued that education is the key in removing the self-indulgencies of an individual. He further asserted that education will limit the possession of an individual. Durkheim believed that proper education and discipline would hammer commitment and would foster the obligation of an individual to the society.   Durkheim’s assertion was well fitted and his arguments are most valid in terms of describing the modern society. Bibliography Bottomore, T (ed), Karl Marx, 3rd edn,Blackwell, Oxford, 1979. Geras, Norman,   The Controversy about Marx and Justice, in A. Callinicos (ed.), Marxist Theory, Oxford University Press, Oxford,1989. Kà ¤sler, D, Max Weber: An Introduction to his Life and Work, University of Chicago Press, Chicago, 1988. Là ¶with, K, Max Weber and Karl Marx, Allen Unwin, London, 1982 McLellan, D, Marx Before Marxism, Macmillan, London, 1970. Marx, K, ,F Engelsb M Malia, The Communist Manifesto. Signet Classic, New York, 1998. Weber, M, The Protestant Ethic and the Spirit of Capitalism. Routledge, New York,1992. [1] T Bottomore, (ed), Karl Marx, 3rd edn,Blackwell, Oxford, 1979 pg.9. [2] Kostof, p. 18. [3] M Weber, The Protestant Ethic and the Spirit of Capitalism. Routledge, New York,1992, pg.3. [4]D Kà ¤sler, Max Weber: An Introduction to his Life and Work, University of Chicago Press, Chicago, 1988, pg 22. How to cite Classical View of Modern Society: A Comparison, Essay examples

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NPV and IRR In theory, the value of a company is related to its future cash flows. If the cash flows are negative, then the company should be paying the investor to take the company away. Net present value and internal rate of return are two of the most common standard methodology measures in the course of production and inventory. NPV is widely known in reflecting the time value of money, thus, business analysts imply that NPV is rather more efficient are particularly important when dealing with high interest rates although not so much in production and inventory as IRR has the capacity to predict and anticipate the cash flow of the companys finances accurately (Lee, 1997). Need essay sample on "NPV and IRR" topic? We will write a custom essay sample specifically for you Proceed Methodologies like long-run average cost and total cost without discounting following the EOQ model are found to deter research that even the use of an Occams razor concept would be unlikely. Deterministic demands would help analyze a good approximation in production costs thus helping financial analysts foresee areas that require adept decision making skills (Ittelson, 2009)the inclusion of average costs and objective functions. Students Very Often Tell EssayLab support: Who wants to write assignment for me? Professional writers recommend: Things Go Better Paper Writing Service Write A Paper Online Custom Essay Writing Service Best Essay Writing Service Financial managers use IRR and NPV to serve as a goal in their investments. Cost of capital is a very important concept within financial management, because it is the rate of return that must be achieved in order for the price of the stock to remain unchanged. Therefore, the cost of capital is the minimum acceptable rate of return for the company's declining NPV or in cases where costs come before profit. Financiers must know the cost of capital (the minimum required rate of return) in making capital budgeting decisions, helping to establish the optimal capital structure, and in making decisions such as leasing, bond refunding, and working capital management. The cost of capital has been used either as a discount rate under the NPV method or as a hurdle (cutoff) rate under the IRR method. Results achieved with IRR may be wrong investments as compared to NPV curves in evaluating investments (Harris & Raviv, 1991). References Harris, M., & Raviv, A. (1991). The Theory of Capital Structure. The Journal of Finance, 46(1). Ittelson, T. R. (2009). Financial Statements: A Step-by-Step Guide to Understanding and Creating Financial Reports (Revised ed.). New Jersey, USA: Career Press. Lee, M. H. (1997). Valuing Finite-Maturity Investment-Timing Options. Financial Management, 26(2).