A Long Way Down By Matthew Simpson Song Analysis

Scratch Hornby is a cutting edge British exemplary writer, having won numerous honors, the greater part of his books have move to the highest point of the successes diagram. The greater part of his books are anecdotal and will in general be expounded on jobless characters or characters who are currently very far down the social stepping stool, out of the blue. His books have done all around ok for three movies to be made out of them. ‘A Long Way Down' is around four characters who need to end it all, yet meet and choose not to, rather picking to help one another. It was extremely fruitful in view of its account and the characters which we like to find out about so as to cause ourselves to feel better. Individuals would likewise get it on account of his past progress. There are numerous explanations behind its prosperity, including the way that it is about self destruction. We are fascinated by this story since it is something we don't generally think about. The topic of social riches is likewise significant in light of the fact that it is something we are engaged with on an everyday premise. Character presentations are significant in light of the fact that it sets the standard for the remainder of the novel and furthermore needs to snare the peruser. ‘Emma' By Jane Austin is a genuine model as it snares us by speaking quickly about social riches, â€Å"with almost no to trouble or vex her†, this interests us since we need to find out about her lavish way of life. As I have recently talked about, Hornby is a smash hit creator who has become a cutting edge great creator. This notoriety more likely than not helped ‘A Long Way Down' to sell well, as it became a blockbuster. Investigation of character presentations Each of the four characters start the story and the assortment in social abundance of the characters adds to intrigue. By having these four negating characters, we are ensured struggle. Jess is a youthful, party-going windbag, however is without numerous companions, â€Å"and not have anyplace to go on New Year's Eve.† We as perusers wonder what her life resembles, yet once we discover that she has a political dad, and an agreeable home, we feel little compassion toward her. Jess likes to contend with and bother different characters, which can energize us, since we like to see characters drop out so as to cause us to feel better about ourselves. Maureen is the other female, who is incredibly contemplative with an impaired child. Her change from this character into an increasingly loose, open and benevolent character subsequent to hitting Jess' ex, gives us that even the most antisocial individuals can change and be upbeat, satisfying us as perusers too. By including an alleged rising American demigod, who has sadly run into some bad luck, we feel sorry that he couldn't accomplish his desire. JJ's steady utilization of swear words livens up the story, â€Å"Oh OK, your band was screwed up†¦the just explanation you were in this fuckin' country†, as we don't consider it to be being bombastic, or something that we can't peruse. The what tops off an already good thing must be the law-breaking youngster molester, â€Å"screwing a fifteen-year-old†, who soared into the open eye for things which he would prefer to have not been' being assaulted by the press with features, for example, â€Å"SLEAZEBAG!† We need to realize how on earth he might live with himself, and maybe comprehend that he's not the dangerous lowlife that we may normally generalization him as. Despite the fact that, without a doubt, we are not intended to like him such much. Having these four diverse self-destructive characters likewise implies tha t we can see that self-destructive individuals aren't really as egotistical as we would might suspect they may be, and that they are simply ordinary individuals like you and me, aside from horribly generalized and with evidently enormous issues. Each character intrigues us in an alternate manner, and clearly one of the books most noteworthy pulls is its cutting edge style, with visit utilization of saying, etc, as I have clarified underneath. In any case, some other intriguing elements are the way that Jess doesn't utilize discourse marks since she clearly doesn't see how to utilize them. By changing the punctuation like this, it makes the sentence structure less normal thus all the more fascinating to peruse, and maybe more of a test to peruse. Another key factor is the way one character thinks about different characters, for instance Martin feels that he is excessively cool to â€Å"hang around† with the other three, when he plainly isn't. This distinction in perspectives towards one another that they don't all essentially think about, has the impact of making the peruser think they have an advantaged see on things thus need to discover how things change. Hornby discharges data gradually so as to include interest. This is obvious in the main section which Maureen â€Å"writes†, where she discusses a â€Å"He† and â€Å"His† without revealing to us what this' identity is. We wonder on the off chance that she is in a useless relationship, until we discover a couple of lines later that it is really her child, later still a debilitated kid, which maybe causes her to appear to be narrow minded when she says, â€Å"but you can see that nothing goes in.† It is limitlessly significant that Hornby utilizes a part account so cap we can see the focal plot told or depicted from a few unique edges, and see what impacts it has on Martin's family or what he has left of it therefore, for instance, â€Å"You realize Martin left us? We didn't leave him?† It likewise gives us, as perusers, assortment so that on the off chance that we get exhausted of one characters method of composing, we are protected in the information that another character will be along in brief that has an alternate point of view toward things, and an alternate style of composing, rousing us to continue perusing. In addition, on the off chance that we had only one account, at that point we wouldn't master anything about self destruction that would offer us a â€Å"well-rounded† input on the off chance that you like, it would likewise get appallingly exhausting except if that character had part characters, for instance. Investigate Hornby's composing style I feel that Hornby's composing style is impressive. The manner in which we get the feeling that he has composed nothing, and that it was crafted by these totally reasonable characters is shocking. As above, he as often as possible uses saying, probably to bring the novel practical and to cause individuals to accept that these could be genuine individuals. He utilizes extremely unobtrusive language methods, for example, sections to make Maureen appear un-sure and Jess' absence of discourse imprints to demonstrate ineptitude. For all intents and purposes the entire book is composed like a discussion and streams like one too. Basically the entire book could be put on a phase without a lot of re-composing, and this, I assume, assists with lifting it out of the weighting of â€Å"a book† where convoluted language and dull passages are utilized into something that you could accept to occur in you road. Investigation of topics and stories We are keen on a gathering of individuals who need to murder themselves since it isn't something we would ordinarily consider doing, nor is it something that we think about. The way that self destruction is so untouchable in present day society makes the story of this book significantly increasingly account, since it is some place where we can discover somewhat more about self destruction, without all the assessments of others and so forth. We are eventually charmed by this. Social riches is critical in the novel, supposing that the characters had been effective individuals with heaps of cash, and loads of companions then we as peruses would not be intrigued. At the point when we get a book, a large portion of us like to disappear to a different universe, and get some answers concerning that world. Besides, we like to like ourselves simultaneously, so the characters must be the direct inverse to the abovementioned with the goal that we can contrast it with our own lives and be cheerful that we are doing genuinely well. Many individuals are fixated on VIP in the present society, so the way this is a key segment for Martin in the novel is a major draw. Big name magazines normally center around connections, and seldom do we consider famous people to be such distinctive issues as Martin. We as perusers need to perceive what this acclaim torn star does with his life and furthermore to watch his ruin. They need to know how somebody with such a trustworthy activity could get into such a terrible state, which is something many individuals like getting some answers concerning. We maybe additionally feel compassion toward him on account of the manner in which he is treated by the media, which draws matches with how genuine big names are dealt with and how we presently consider them an aftereffect of perusing the novel. For those individuals who read ‘A Long Way Down' and are strict, a major piece of the account for them must be Maureen's battle with her religion's position on what she so urgently needs to do and the torment she is languishing. Individuals may think about how on earth a Catholic could conceivable think about probably the greatest sin, as the conspicuous comment is that it's anything but a possibility for her, however she unmistakably thinks it is. Perusers will need to discover, explicitly in nowadays of high strict strain, how and in the event that she figures out how to betray her religion's convictions. Self destruction and strict blame connection firmly with one another here. A few people may contend that the consummation of the novel was a touch of a let-down, on the grounds that they were expecting in any event one of the four to end it all. In any case, I would contend that it wasn't, on the grounds that we never truly pull for any of the characters to slaughter themselves, rather we need to see them settle their issues. The way that we get a closure where they talk about helping another person who is in their circumstance, shows that they have gotten the hang of something and proceeded onward, and this fulfills us. In Martin's last section, he appears to compose somewhat like a wrongdoer doing network administration, as he attempts to restore his â€Å"self-respect.† This gives us that his self-importance from the beginning of the novel had maybe begun to kick the bucket, until we read that he didn't care for the youngster and censured him for not getting his sense of pride back quickl

Why We Have Too Few Women Leaders free essay sample

In the TED introduction â€Å"Why We Have Too Few Women Leaders† moderator Sheryl Sandberg depicts why ladies don't arrive at the top in any calling far and wide. She starts the introduction by conceding that the ladies currently are fortunate on the grounds that they didn't live on the planet our moms and grandmas experienced before. Soon after, Sheryl reports a few numbers and information to portray the issue obviously. For instance, in the U. S. only nine ladies are head of express, another model is that ladies in parliament around the globe establish 13%, and about 16% of ladies are in board situates in the corporate segment. To put it plainly, only 20% of ladies are in the top calling. Additionally, she detailed investigation about wedded ranking directors, which indicated that 66% of wedded men had youngsters, and just a single third of the wedded ladies had kids. In addition, she recounts to the account of when she went to New York to pitch an arrangement and the chief didn't have the foggiest idea where the area of the women’s bathroom was on the grounds that he didn't work with any ladies in his office. We will compose a custom exposition test on Why We Have Too Few Women Leaders or then again any comparative point explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page From that point, Sheryl sent three letters for ladies who needed to remain in workforce. The principal message was â€Å"sit at the table†. She imagines that ladies are belittling their own capacities and don't have self-assurance. Sandberg featured that when she was an undergrad, her sibling didn't go to classes and would not like to contemplate. On the opposite side, her flat mate concentrated a great deal and went to every one of her classes, yet when they completed the trial of their group, her sibling said that the test was simple and her flat mate didn't know about what she did. Thus, she says to all ladies â€Å"believe in yourself and haggle for yourself. Own your own success†. The subsequent message was â€Å"make your accomplice a genuine partner†. She believes that in the event that one lady and man work all day and have youngsters, it implies a lady does double the measure of house work than the man does, and the lady completes multiple times the measure of childcare than the man does. In this way, she has a few occupations, and he has one. Sheryl needs ladies and men to do a similar housework and childcare. The third message was â€Å"do not leave before you leave†. She imagines that the ladies are considering having a kid, and from the second she begins contemplating having a kid, she begins pondering creation space for that kid. Hence, she doesn't search for an advancement and doesn't take on the new undertaking. Sheryl needs ladies to not burn through their time on speculation when they will leave. It appears to me from Sandberg’s discourse that ladies are working admirably in all parts of work, however they despite everything don't arrive at the top, or perhaps only not in a lion's share rate. In any case, men by one way or another are not having the decision to contribute completely at workforce or at home. She likewise discussed the difficulties ladies face during their employments. These difficulties are the purpose behind their mentality or others’ reflections on them. I may concur with the point that ladies are thinking little of their capacity. Moreover, the troubles they find in valuing their prosperity are notwithstanding the way that they are the negative animals. In spite of the fact that Sandberg’s discourse may be far reasonable, I can't help contradicting her in certain focuses. Particularly, the three messages that send to ladies. From my perspective, decisions are isolated similarly among people, however the issue is with the characters. Ladies are brought into the world with a more vulnerable mentality contrasted with men, which we can't do anything against it. The Second contradiction is â€Å"making your accomplice a genuine accomplice â€Å" am not absolutely past the thought. In any case, I think plainly the primary occupation for the ladies is dealing with kids and making, which is the best employment on the planet as it’s profited the general public and give it need of laborers. Adjacent to, it’s realized job in increasing the living expectation and improving the personal satisfaction. What employment can be superior to that? . Also, I’m not saying here that ladies should remain at home, however re-requesting their needs throughout everyday life. Man too, should help in bringing up the kids, however it’s not a kind of occupations he can prevail in. The best confirmation to my adage is our dropped networks, clearly women’s having numerous occupations are influencing seriously on the youthful age. Though, we can see the spread of wrongdoings and numerous social orders issue. Anyway, I truly appreciated the discourse and the trustworthiness on it. Sandberg left a major space for us to think and to partake in finding the arrangement, for a difficult that has been made by us.

Planning An Instructional Design Strategy And Associated Resources - 1

Planning An Instructional Design Strategy And Associated Resources - 1 Planning An Instructional Design Strategy And Associated Resources â€" Assignment Example > Table Of contentsThe Introduction 2The Scheming the Process3The design Principles and Process 4The essential Elements of a general Instructional framework 4The instructional design Skills, models and theories 5The theoretical foundation 6The instructional Structure 6The Instructional Model 8The Instructional Approaches 10 The Introduction: The major problem regarding the ISD’s has been the proper implementation of it within organizations. The issue that is being discussed in the following pages Is as follows: What is meant by the concept of IST, this will be talked about, in order to be clear on where the next pages will be heading, the designing of an IST programme, the design principles along with the process, also a number of factors that need to be especially taken care of while structuring an ISD system, the designing skills theories and models, the theoretical foundation of ISD’s. In short the major problem that is being discussed here is how to design an ISD, within an o rganizational framework, keeping in view the various social elements, and theoretical foundations. Also, how, should it be designed, what are the important issues that need to be taken care of while designing and vice versa. Before divulging into the crux of the assignment it would be best to touch bases with the basic definition of instructional design. It is most regularly known by the common man as an ISD or else an instructional systems design. The ISD is an all-inclusive procedure which tends to entail the elements of the desires evaluation of individuals along with its association to the element of strategic planning in addition to the customer relationship management, by means of all the formerly satisfied business procedures. Also the ISD contains the essential assessments of the various methods of deliverance, the expertise, the time taken while being involved within the process, along with the evaluation and appraisal standards. (ISD Definition, ISPI. org) Another very significant element within the process is that of the actual Instruction, which is the most essential element of the instructional design procedure, it is this element that generally tends to relate the individuals with their respective learning tasks. This procedure includes the actual transference of the information from the instructor to the employee or else to the instructing media program. To the employee either to be delivered in the form of a print, on the world wide web, or else within the workplace. The efficiency of the involvement in this specific process along with how it is carried out is what the highly linked with the factual value of knowledge. The Scheming the ProcessWhether it is when the individuals are scheming a straightforward meeting, a discussion, an exhibition, a training assembly otherwise a certain pathway for the purpose of long distance education, or else planning for an expanding atmosphere within, an efficient room space that incorporates all of the d istant persons or else spots that will be caught up while the ongoing instruction designing. for the reason that of the material partition of these elements, the features of the practical experience as well as the several variables that are essential to each gathering, it is significant to: Pay attention to the employees learning requirements, the objectives as well as results, the development of the distinctive features of the various innovative technologies as you plan the sessions. One major element that needs to be made sure of is that as an instructor the most appropriate technology has been selected, along with the fact that they have the sufficient support inside the organization /workplace. Next step is to create a time constraint, then prepare, the strategies that would be required to administer the various variables that are an essential element of every Instructional system design. Create ahead of, throughout, and following cohesive environment as well as environment, b y using a combination of the technologies, which would help to generate an emotion of society. Also plan a framework that would aid in recording the employee reaction along with the evaluation all through the instructional design sessions. ( UWE. com) The Design Principles and Process

The Culture Of American College - 2371 Words

Cultures vary tremendously throughout the world and within many of these cultures are sub-cultures that do not necessarily operate under the same standards for example, the culture of American college students. â€Å"Subcultures, according to Clark and Trow, represent clusters of attitudes, norms, and models of behaviors rather than groups of people† (Warren, 1968). It is hard for someone to not have any ethnocentric bias to a culture they have not yet been part of or witnessed first hand. Transitioning from the subculture I have grown up in my entire life, to the American college culture was a huge change. Before attending college I did not have a strong ethnocentric bias to the college culture because I had already known people who had†¦show more content†¦Prior to attending WSU, I did not give much merit to the information that I received about what college would be like unless I was being told by someone who had reliable first hand experience and especially so if they do or had attended WSU themselves. I would always hear people saying that WSU is a party school, and I think that is due to the fact that WSU has a lower GPA requirements than some schools and people assume it is full of the people who were not accepted into UW. Although that is the case for many students here, I know a great deal of students who attend WSU and were also accepted by UW and other schools as well. The state of Washington has its own subculture of the United States, and within the state of Washington there are many different subcultures, both big and small (Lieske, 1993). Once you go from eastern Washington to western Washington there is a massive change in the subculture of the people. The culture of western Washington is more liberal than in eastern Washington where people on average are more conservative (Lieske, 1993). As well as political views and other factors, there is a huge separation between supporters of UW and WSU. Living on the western side of Washington I did not know that the WSU culture and pride was so strong out here. I had thought that everyone prefers UW because it is considered a better school and located in Seattle, but one I arrived out here I was shocked by the pride that Cougs have. I had no

Implementation And Integrated Accounting System Ensuring...

†¢ Implement and integrated accounting system ensuring integrity of the data. Account experts at numerous organizations have a tendency to not give a ton of thought to sharing the information that they re taking a shot at throughout the day. The information that your associates in fund take a shot at is maybe the most basic information to all that really matters of your organization. What numerous people don t understand is that fund information can be massively useful to different individuals from your organization, if partook valuably. Fund experts are in charge of adjusting your books, paying expenses and perceiving income. Their information must be immaculate, there is no other choice. They take in deals arranges that originate from your business group, and see when solicitations get paid and accounts get to be expected. They have the information that figures out if some lead or contact that has experienced your promoting and deals groups is really indeed, a client. As to coordinating Finance frameworks like QuickBooks, Fresh books or Recircle, these frameworks accompany a joining to your bank constructed right in. This coordination is clearly basic to permit clients to oversee bank information (otherwise known as dollar greenbacks). Other money framework coordination use cases incorporate CRM mix and bolster mix, which can be exceptionally useful to numerous colleagues, including these illustrations: 1. Deals Reps: Finance information can tell deals reps whenShow MoreRelatedSystem Integrity and Validation1049 Words   |  5 Pagesin San Diego, California is a specialty food store that is continuing to grow. Due to the company’s growth, it is necessary for Kudler to make a better use of technology for all aspects of the business. Currently Kudler process a large amount of data through computer programs which is used between all three locations, but with upcoming expansions, Kudler needs the ability to track all of that information and also be confident that the information is reliable. With that being said, Kudler wouldRead MoreData Into The Computerized System1683 Words   |  7 PagesName: Thi Ngoc Anh Nguyen Student ID: S71565 Set up and operate a computerized system FNSACC406 Assessment 3 Describe the steps to be taken prior to inputting the data into the computerized system and how you would go about implementing the new system. †¢ The steps to be taken prior to inputting the data into the computerized system: - The first step: you will need to set up your company in your accounting software system. Look for company tab. Then, you fill in your company name, your company addressRead MoreSummary Of Company And Need729 Words   |  3 Pagesauthorized to serve 6,000 students annually. In reviewing the personal information for a student, data shows a significant portion of students maintain residency in two homes. Maintaining data files for the parent\guardian of 6,000 students has been shown as a challenge in the recent past. Also noted was a problem with sending routine and emergency notifications via the existing notification system currently being used by the organization. An additional challenged, faced by staff within the organizationRead MoreCritical Analysis of SAP Systems Adoption in Business Organizations1458 Words   |  6 Pages INTRODUCTION SAP, an acronym for Systems Applications Products is an audit of a computer system from SAP that is meant to make operations around the business environment easy and to wide depths. The relationship between the business and client environment is recently becoming wider and the incorporation of a single unit of management considered the remedy to congestion and delays (Carmel, E. 1997). Throughout the project, the credibility, efficiency, flexibility and suitabilityRead MoreRiordan Manufacturing Hr System Analysis960 Words   |  4 PagesRIORDAN MANUFACTURING HR SYSTEM ANALYSIS BSA/375 UNIVERSITY OF PHOENIX ONLINE INTRODUCTION Originating in 1992 Riordan manufacturing is a worldwide leader in manufactured plastics. Founded by Dr. Riordan, a chemistry teacher, they currently operate out of four facilities: Hangzhou, Pontiac, Albany, and San Jose. They are a fortune 1000 Enterprise whose revenue exceeds 1 Billion dollars. Their major clients include: The Department Of Defense, automotive parts manufacturers, aircraft manufacturersRead MoreThe Evaluation of the Accounts Payable Process in Cebu Shared Service Center6372 Words   |  26 PagesProposal Presented to the Faculty of the School of Business and Economics University of San Carlos Cebu City, Philippines ________________________________________________ In Partial Fulfilment of the Requirements of the Course MAC 601 (Accounting Research) _________________________________________________ By HONEYLET L. QUIMILAT MARY GLEE L. SEGUN Month and Year Completed Chapter I INTRODUCTION Rationale of the Study The current economic crisis highlights the disastrous resultsRead MoreHarley-Davidson, Identifying Ebusiness Risks4627 Words   |  19 PagesChain Management System 2 Internal Controls Which Harley Davidson Can Implement To Mitigate The Risks Identified And How Best Can These Controls Be Audited 5 Business Risks For The Harley Davidson’s Business Partners Due The Company’s E-Business System 6 Likelihood Of Impact Of E-Business On This Years Audit At Harley Davidson: A Memo From The Audit Manager 8 References 14 RISKS INVOLVED FOR HARLEY DAVIDSON SINCE INTEGRATING E-BUSINESS INTO ITS SUPPLY CHAIN MANAGEMENT SYSTEM The main risks associatedRead MoreIntegrated Distribuitors Integrated3329 Words   |  14 PagesUnit 1 – Integrated Distributors Incorporated Marcial Norori IS3230 Mr. James Hollis ITT Technological Institute – Miami 5/29/2014 IDI cannot continue operating with a neglected IT infrastructure. A plan needs to be prepared to identify every issue with the IT infrastructure. Such plan should describe actions to eliminate or mitigate the risks, and provide a framework within which the improvement, development and delivery of information technology could be increasingly responsive, stableRead MoreThe Healthcare Environment And The Capabilities Of Information Technology Essay2730 Words   |  11 Pageshealthcare organization’s to manage better, because the limitations in resources involved with (HIS) health administration systems (Chow, Huang, Puterman, 2009). In regards, to the lack of integration across various departments pertaining to (HIS) health information systems are challenges that healthcare facilities endure, that includes consistency and poor accuracy of data- system information. These examples of applications to include: clinical decision-making, reduction of emergency room congestionRead Mor eKUDLER FINE FOODS3299 Words   |  14 Pagesï » ¿ Kudler Fine Foods Security Report and System Review Kudler Fine Foods Security Report and System Review Introduction Kudler Fine Foods is in the process of developing a customer loyalty program, and a related system to give rewards to their customers. We have been given the task of assisting the development team in creating mechanisms that facilitate information security This paper serves to direct the development team along a pathway of security, with the intent to share information

The World And The Implications For Inequalities And...

With reference to at least two contrasting examples, critically explore changes associated with the shrinking world and the implications for inequalities and unevenness. Due to globalisation people are more connected around the world than ever before. Global manufactured goods and services that are produced in a certain part of the world are increasingly available in all parts of the world. Also, international travel is more frequent and international communication is commonplace. â€Å"Globalisation is an economic tidal wave that is sweeping over the world.† It can’t be stopped, and as a result there are countries that are winners and losers. Multinational corporations in America have taken full advantage of the shrinking world by setting†¦show more content†¦Many think that due to globalisation these corporations are only going to gain more power and influence. In addition, the unevenness in globalisation can be seen by the Americanisation of many LEDCs, with America introducing products and brands such as Coca-Cola, McDonalds and Nike. Anti-globalists claim that globalisation is not working for the majority of the world. From 1960-1998 inequality worsened both internationally and within countries. The UN Development Program reports that the richest 20 percent of the world’s population consume 86 percent of the world’s resources, while the poorest 80 percent consume just 14 percent. People are also claiming that globalisation is leading to the incursion of communicable diseases. Deadly diseases like HIV and AIDS are being spread by travellers to the remotest corners of the globe. When the healthcar e to deal with these illnesses is compared between MEDC and LEDC countries it is clear how uneven they are. Many argue that Globalisation has led to the exploitation of labour. Prisoners and child workers are used to work in inhumane conditions. Safety standards are ignored to produce cheap goods. There is also an increase in human trafficking. Nigeria is an example of a country which is rich in natural resources but is still negatively affected by globalisation. It has abundant mineral resources and is abundant in crude oil. The citizens, however, are hungry and poor. The UNDP has

Budget Analysis for Nature and Scope- myassignmenthelp.com

Question: Discuss about theBudget Analysis for Nature and Scope. Answer: The nature and scope of investments related to Mark and Paul can be assessed but before that the term investment should be understood properly. The word investment as per the accounting terms refers to purchasing of a financial product or investing the resources in a financial product with the expectation of returns in the future in the form of profit. In simpler terms investment is used as a tool for making more money. In order to improve the skills of mangers in relation to decision making the management of investment with the help of newest theories on portfolio management and capital market functioning is done (Marglin, 2014). Mark and Paul have a wide scope of investment. The objective of analyzing the nature and scope of investment refers to understanding of the rules and regulations related to the different investment decisions and also identifying the domain in which the investment falls. In the case of Mark and Paul they can opt for an investment decision only after critically assessing the situation starting from the collection of initial funds till the expected returns from the venture. The various rules of investment decision making will help Mark and Paul to standardize the entire setting up process of the restaurant. The primary point that should be kept in mind is that the returns from the restaurant business should be predicted according to the present conditions and this should be ensured at any cost. Mark and Paul, being the investors must keep a vigilant eye for factors like the performance of the collection in comparison to the benchmark set. The various components that should be kept in mi nd in determining the health of the different investments are expense ratio, style, sector weighting and various other factors. The goal of the investment should always be given priority including the returns from that particular investment (Melo, Graham and Brage-Ardao 2013). Sales Budget: Particulars June July August September TOTAL Sales Volume of Meal (in units) 18000 22000 40000 Average Sale Price per meal $45 $45 $45 $45 $45 Revenue from Meal Sales $0 $0 $810,000 $990,000 $1,800,000 Sales Volume of Drinks (in units) 0 0 54000 66000 120000 Average Sale Price per drinks $6 $6 $6 $6 $6 Revenue from Drinks Sales $0 $0 $324,000 $396,000 720000 Projected Sales Revenue $0 $0 $1,134,000 $1,386,000 $2,520,000 Cash Budget: Particulars June July August September TOTAL Cash flow from Operating Activities: Receipt from Sales Revenue $0 $0 $1,134,000 $1,386,000 $2,520,000 Payment to Supplier ($2,000) ($51,000) ($60,000) ($113,000) Staff Wages Paid $0 $0 ($9,936) ($9,936) ($19,872) Monthly Overhead Costs ($5,000) ($5,000) ($5,000) ($5,000) ($20,000) Net Cash Flow from Operating Activities ($5,000) ($7,000) $1,068,064 $1,311,064 $2,367,128 Cash flow from Investing Activities: Purchase of Machinery ($110,000) ($110,000) Purchase of Furniture ($30,000) ($30,000) Purchase of Vehicle ($43,000) ($43,000) Purchase of Utensils ($18,000) ($18,000) Net Cash Flow from Investing Activities ($201,000) $0 $0 $0 ($201,000) Cash flow from Financing Activities: Investment by owners $281,000 $281,000 Owner's Drawings ($10,000) ($10,000) ($10,000) ($10,000) ($40,000) Net Cash Flow from Financing Activities $271,000 ($10,000) ($10,000) ($10,000) $241,000 Net Increase/(Decrease) in cash balance $65,000 ($17,000) $1,058,064 $1,301,064 $2,407,128 Add: Opening Cash Balance $0 $65,000 $48,000 $1,106,064 $0 Closing Cash Balance $65,000 $48,000 $1,106,064 $2,407,128 $2,407,128 Labour Budget: Particulars June July August September TOTAL Nos. of Casual Staff 3 3 3 Nos. of Hours in a day 6 6 12 Nos. of Days in a Week 6 6 6 Weekly Labour Hours 108 108 216 Weeks per month 4 4 4 Total Labour Hours per month 432 432 864 Labour Rate per hour $23 $23 $23 Staff Wages Paid per month $0 $0 $9,936 $9,936 $19,872 Sales budget is a major part of or chunk of the master budget and it displays the assumed or real number of units of sales and the price per unit fixed. Sales budget can also influence the remaining components of the master budget, indirectly or directly. The total amount of sales estimated with the help of a sales budget is used as a base figure in other component budgets (Johnston and Marshall 2016). Labour budget can be used to provide the total direct labour cost and the total count of labour hours that is required for production. It forms great help to the management for planning the labour force requirements (DRURY 2013). The Labour budget is generally prepared after the creation of production budget because the production budget is essential for supplying the required data for the preparation of the Labour budget. The Labour budget is made with the primary purpose to facilitate programs of transfer and training of the personnel department and also to find out the sources of labour needed so that no issue arises due to non-availability of suitable labour personnel (Hofstede, 2012). The cash budget provides a measure of the assumed receipts and assumed payments of cash during the stipulated period of the budge. In simpler terms, each and every factor that results in a change in the payments and receipts of cash is considered while the cash budget is prepared (Carraher and Van Auken, 2013). The cash budget prepares a provision for a minimum amount of cash balance for all times. Generally while preparing a cash budget the balance most probably will be equal to the operating expenses for a month added with certain other provisions. The chief accountant generally prepares this budget so that the management of the organization gets proper information and takes proper decisions (Michalski, 2013). In case of Mark and Paul, it can be observed in the sales budget that the total revenue from meal sales is $1800000 and the revenue from drinks sales is $720000. The revenue earned is pretty high and this will help Mark and Paul to plan further investments that may result in more profit in turn. The sales budget also helps in revealing the seasonal fluctuations in the trend of sales. Here in this sales budget though, the figures seem fine and there is no major concern about the business until now. The labour budget prepared presents the information that the staff wages paid per month is $19872 in total. As there is no mention of overtime in the question so no insight can be provided regarding this. Overall, the staff wages paid per month seems legitimate and fair. The cash budget prepared in case of Mark and Paul shows the closing cash balance of the months of June, July, August and September the respective amounts of $65000, $48000, $1106064 and $2407128. It is very clear from the amounts that the cash balance once dipped in the month of July but then it regained its increasing trend and the cash balance for the month of September as recorded is highest. Excluding the month of July which suffered a loss the business of Mark and Paul, as can be observed is prospering normally. The issues that Mark and Paul should consider while making their decision to invest in the restaurant is that the collection of enough funds in the form of the establishment cost, the identification of the project and its evaluation so as to ensure the viability of the project and its prospectus. Other practical issues that might be faced by Mark and Paul are regarding the location of the restaurant. The location of the restaurant should be such that it can be accessible by the people staying in the main part of the city as well as outskirts of the city. The food sold in the restaurant is also an important issue that needs to be given due importance. The food should be in accordance to the tastes and preferences of the local community and also the quality of the food should be at par with the set standards. Last but not the least the terms and condition of partnership shared between Mark and Paul should be clear and concise and agreed upon by both the partners. Investment Two Period Particulars 0 1 2 3 4 Initial Investment ($390,000) Net Cash Inflow $100,000 $230,000 $190,000 $140,000 Net Annual Cash Flows ($390,000) $100,000 $230,000 $190,000 $140,000 Cumulative Cash Flow ($390,000) ($290,000) ($60,000) $130,000 $270,000 Payback Period 3.32 Discount Rate 12% 12% 12% 12% 12% Discounted Cash Flow -$390,000 $89,286 $183,355 $135,238 $88,973 Net Present Value $106,851 Average Annual Cash Inflow $165,000 Accounting Rate of Return 42.31% As it can be observed in the above table the payback period refers to the number of years within which the original cost of investment can be recovered while the net cash flow is zero (Bierman and Smidt, 2012). The payback period here is 3.32 years which is not too long and further indicates that the business has a bright future (Larson and Gray 2013). The net present value is $106851. A net present value that is positive, that is, a positive amount indicates that the net income induced by a project is more than the anticipated costs. In general, an investment with a positive Net Present Value will most probably be a profitable venture and the investment project with a negative Net Present Value will imply a net loss (Schutt et al., 2012). The accounting rate of return as calculated is 42.31%. This indicates that the returns from the capital investment, made by Mark and Paul are both profitable and positive (Magni and Peasnell 2012). Though the accounting rate of return does not consider the time value of money, the venture will accrue enough revenue as the rate is quite high (Li 2015). No, the two investments cannot be compared because in case of investment one the cash, sales and labour budget has been discussed and in case of investment two the accounting rate of return, the payback period and the net present value has been discussed. Thus discussion of the totally different aspect of both the investments, make them incomparable in nature. References Bierman Jr, H. and Smidt, S., 2012. The capital budgeting decision: economic analysis of investment projects. Routledge. Carraher, S. and Van Auken, H., 2013. The use of financial statements for decision making by small firms. Journal of Small Business Entrepreneurship, 26(3), pp.323-336. DRURY, C.M., 2013. Management and cost accounting. Springer. Hofstede, G.H. ed., 2012. The game of budget control. Routledge. Johnston, M.W. and Marshall, G.W., 2016. Sales force management: Leadership, innovation, technology. Routledge. Larson, E.W. and Gray, C., 2013. Project Management: The Managerial Process with MS Project. McGraw-Hill. Li, X., 2015. Accounting conservatism and the cost of capital: An international analysis. Journal of Business Finance Accounting, 42(5-6), pp.555-582. Magni, C.A. and Peasnell, K.V., 2012. Economic profitability and the accounting rate of return. Marglin, S.A., 2014. Public Investment Criteria (Routledge Revivals): Benefit-Cost Analysis for Planned Economic Growth. Routledge. Melo, P.C., Graham, D.J. and Brage-Ardao, R., 2013. The productivity of transport infrastructure investment: A meta-analysis of empirical evidence. Regional Science and Urban Economics, 43(5), pp.695-706. Michalski, G., 2013. Planning optimal from the firm value creation perspective levels of operating cash investments. arXiv preprint arXiv:1301.3824. Schutt, A., Chu, G., Stuckey, P.J. and Wallace, M.G., 2012, May. Maximising the Net Present Value for Resource-Constrained Project Scheduling. In CPAIOR (pp. 362-378).