Reflective Account on Health and Safety free essay sample

To Emergency Situations I am in the garden with one teacher and two other teaching assistants on 20/09/2012. The garden activity centre is out, and there are various activities set at different areas. I am walking around the garden observing the children whilst they are playing. Suddenly, child A falls off the activity centre and lands on her bottom. I walk over to her and ask her are you k? She looks at me with tears in her eyes and nods. I bend down to her and ask her are you sure? She looks at me and shakes her head. I then take her hand, help her up, and lead her over to the teacher. I explain to the teacher child A fell off the activity centre and landed on her bottom. I asked child A if she was k and she shook her head. The teacher then said to child A are you hurt? Child A looked at the teacher and nodded. We will write a custom essay sample on Reflective Account on Health and Safety or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The teacher then asked me can you take her to the office please to see the first eider? I answered k. I looked at child A and said come on, its k. I took child A to the office and the first eider, and told the first eider child A fell off the activity centre and landed on her bottom. The first alder handed me an accident form to fill out whilst she looked at child A. The reason why I asked child A If she was k, was to reassure her and comfort her so she know she was safe and not In trouble. The reason why I took child A to the office is because that Is my settings procedures for accidents. I filled In an accident form because that Is also my settings procedures. Next time, I will let the other staff know, so that they can observe the other children and keep them safe.

Why Profit Does Not Equal Cash Essay Essays

Why Profit Does Not Equal Cash Essay Essays Why Profit Does Not Equal Cash Essay Essay Why Profit Does Not Equal Cash Essay Essay Why is net income non equal to hard currency coming in? Some differences such as loans received which do non impact the net income and loss statement are reasonably obvious. Others may non be as obvious but you can interrupt them down into three chief countries: – Revenue is booked at sale. In many instances a sale is recorded for accounting intents in the net income and loss statement when a company delivers a merchandise or service. In many instances. no hard currency has been exchanged at the clip of sale since clients typically have a declared figure of yearss to pay. So. since net income is partly determined by gross. a constituent of that net income reflects a customer’s promise to pay. Cash flow reflects merely hard currency really received. – Expenses are matched to gross. An overruling accounting rule is to fit the costs and disbursals associated with the grosss generated during a given clip period. The disbursals charged to the income statement may non be those that were really paid during that period. Many will be paid subsequently when they are invoiced by a seller. Cash flow reflects the hard currency that really went out the door during a period. – Capital outgos do non number against net income straight. A capital outgo does non look on the income statement when it occurs. It is merely the depreciation that is charged against gross over clip which is based on the utile life of the point that was purchased. The hard currency flow reflects a different narrative as most points are paid for long before they may be to the full depreciated on the net income and loss statement. It is true that in mature. good managed companies. hard currency flow will more closely track net net income. Receivables may be collected on a timely footing. payables will be paid. and capital outgos will be incurred in line with depreciation charges. However. until an entity reaches. and more significantly is able to pull off to. such a province. all kinds of mayhem can take topographic point. It is really easy to make a province where there is net income without hard currency. This is The Danger Zone. It is besides of import to maintain in head that you may run into a state of affairs where you have good hard currency flow without net income. Say you are a retail merchant and roll up hard currency at sale. Your disbursals may be paid to sellers at a ulterior clip which may lull an proprietor into a false sense of wellness. The hard currency flow statement may look all right as the concern is turning. but if borders and disbursals are ill managed. the proprietor may happen themselves in an unprofitable state of affairs which can non perpetuate a healthy concern. What Are the Differences Between Straight Line. Double-Declining Balance A ; Unit of measurements of Production? Depreciation is the allotment of an asset’s cost over its utile life. A company may take from different methods of depreciation for fiscal coverage intents. Straight line. double-declining balance and units of production are three such methods. Each method differs in the manner it allocates an asset’s cost. which can impact your little business’ net income. Purpose of Depreciation Accrual-based accounting requires a concern to fit the disbursals it incurs with the grosss it generates each accounting period. Because a long-run plus. such as a piece of equipment. contributes toward grosss over many accounting periods. a company spreads the asset’s cost over its utile life utilizing depreciation. This creates a depreciation disbursal on the income statement each accounting period equal to a part of the asset’s cost alternatively of making an disbursal for the full cost all at one time. Timing Differences Each method of depreciation depreciates an plus by the same overall sum over the asset’s life. but each method does so on a different agenda. The straight-line method depreciates an plus by an equal sum each accounting period. The cut downing balance method allocates a greater sum of depreciation in the earlier old ages of an asset’s life than in the ulterior old ages. Different Uses A concern chooses the method of depreciation that best lucifers an asset’s form of usage in its concern. A company may utilize the straight-line method for an plus it uses systematically each accounting period. such as a edifice. Reducing balance may be appropriate for an plus that generates a higher quality of end product in its earlier old ages than in its ulterior years/ loss efficiency. Different Effectss on Net income Depreciation disbursal reduces a business’ net income on its income statement. While the straight-line method reduces net income by the same sum each accounting period. the other two methods cause a company’s net income to fluctuate with all else being equal. The double-declining-balance method causes lower net income in the earlier old ages of an asset’s life than in the ulterior old ages due to the greater depreciation disbursal in the earlier old ages. Units-of-production may do unpredictable net income swings based on the sum of end product an plus generates.

Why does a company use venture capital to bring it to the market Dissertation

Why does a company use venture capital to bring it to the market - Dissertation Example Venture capitalists are those who plunge at the rescue of companies when they need it the most and hence bail them out of an impending crisis owing to a financial crunch. These venture capitalists are virtually risk lovers who offer their resources to companies with a high growth potential but which are involved in innovative practices not considered secure according to conventional thoughts. They invest merely to test their luck and speculative powers. However, recently this trend has taken a U-turn with most of the venture capitalists opting for companies with an already established brand name backing them and searching for investors for new product development or market expansion in different regions. But, the function of venture capitalists is still largely recognised as one that helps push a new entrant to the market and distinguish its position. The present paper attempts to illustrate the fact through the experiences of senior managers employed at a Chinese company. 1.1 Backgr ound Venture capital has emerged as an intermediary, with a significant clout in the financial markets, facilitating access of capital to the firms facing difficulty in raising funds. These firms, mainly in their nascent stage, are beset by high uncertainty levels, possess limited tangible assets and these firms function in a highly dynamic markets. Venture capital is often touted as one that fuelled innovation in American economy and as an industry that fuelled the rise and fall of the era of ‘internet’. The research conducted on the dramatic growth and decline in this industry has shown that the venture capital industry, though smaller in size than the public markets, has succeeded in exercising a positive influence on the general economic environment. The venture capital industry is essentially an American phenomenon with its origin in â€Å"family offices† entrusted with the task of managing the wealth of high profile individuals. With time these families hir ed professional managers from outside to oversee and monitor such investments. The venture capitalists invest funds in nascent business firms. Most of these firms have limited cash resources and a majority of them are subject to strict credit rationing. Besides, these firms are characterised by information asymmetries and high levels of