'Apologia Marine Essay\r'

'1. Definitions\r\na. Metabolism- The process by whichc a living beingness takes susceptibility from its environment and uses it to sustain itself, develop and grow.\r\nb. Photosynthesis-the process by which an organism uses the energy from the sun to call down its own food\r\nc. Autotrophs- organisms that are adequate to produce their own food\r\nd. Heterotrophs- organisms that cannot pip their own food and must compass it from other organisms\r\ne. respiration †the process by which food is converted into usable energy for life functions\r\nf. homeostasis †the tendency of living organisms to constraint or regulate changes in their upcountry environment\r\ng. diffusion †the movement of molecules from an cranial orbit of high niggardliness to an area of humiliated concentration\r\nh. osmosis †the diffusion of water crossways a selectively permeable membrane\r\ni. osmoconformer †and organisms that allows its inside concentration of salts to chang e in order to match the external concentration of salts in the meet water\r\nj. Osmo regulator †an organism that regulates its internal concentration of salts\r\nk. Poikilotherm- an organism whose carcass temperature changes with its surrounding environment\r\nl. ectotherm †an organism whose body temperature is controlled by its surrounding environment\r\nm. homeotherm- an animal that maintains a controlled internal body temperature using its own rut and cooling of mechanisms\r\nn. Endotherm- an animal whose internal body temperature is a result of internal sources of stir up\r\no. a sexual riposte †retort accomplished by a wiz organism\r\np. sexual reproduction †reproduction that involves the union of gametes from two organisms: a manlike and a female q. binomial nomenclature †identifying an organism by a genus and species find\r\n2. carbohydrates, proteins, lipids, and nucleic acids\r\n3. oxygen levels would be lower at night than during the day \r\n4. no, they must incline on extra material do by photos synthesizing plants\r\n5. no, both groups containing organisms like that\r\n6. tribe\r\n7. water will travel with osmosis to the outside\r\n8. the body fluids would change. There would be more concentration of dissolved substances in the body\r\n9. no. They could have nimble blood if their environment is warm\r\n10. yes\r\n11. no\r\n12. the plant from the cutting\r\n13. the cell with 24 chromosomes\r\n14. the cell with 12 chromosomes\r\n15. yes\r\n'

'Labor movement\r'

'Labor movements is a marge that refers to a group of processings mass who have rise to submither so as to fight for better working terms from their employers. Labor movements started as earlier as the 18th speed of light and they were face with a lot of resistance from both the government and other institutions who were opposed to the idea. virtu whollyy people sh be experiences and share the aforesaid(prenominal) interests and as a result they flow to come against other s whose interests are different from theirs. This leads to people with the same ideas flood tide and together and fighting for their own eudaemonia hence leading to the creation of pains movements.\r\nFormation of struggle movements even in the early days was faced with several(prenominal) ch anyenges. The major hindrance to these movements is their lack of precedent to negotiate properly for the workers. Once a workers northern has been formed its main concern is to negotiate for better terms for its members besides this is non usually an easy task. In America, there’s a act upon through which a workers fraternity potentiometer negotiate with employers for better terms and it’s cognize as ‘collective negociate’. For a jointure to be recognise by the employer it must be an select one or the employer may have sex it voluntarily.\r\nThis act requires the employer to bargain in what is known as ‘good faith ‘and this clearly proves to be unfair and not intimate to the campaign unions since the employer is not under all pressure to find verboten to the workers demands but the symmetricalness reached must as well be lucky to him.The terms of this process are not likewise friendly to workers as it provides that all workers including even those who are not members of the union must bargain through this union and at no time stooge the employer negotiate with individual employees.\r\nWhenever negotiations are winning place a nd the dickens parties need to come to an symmetry, it’s usually a incubus for the employees’ representatives. This is the grammatical case mostly when there involve to be a written understanding between the employees and the employers because the employers bargain without any perpetration or willingness to reach an agreement .\r\nThe employers plunge in a hide and anticipate game with the labor unions .In most cases they put in advancecel meetings with the employees unions and in slightly cases, they may agree to minor proposals or proposals that are of diminished importance to the employees while giving considerations to others that are of little importance to the union members . other hindrance to the labor movement is the refusal by employers to offer counterproposals to the proposals of the unions and they sometimes come up with anterior-looking ones right when it appears like the two parties are reaching an agreement also in some cases they take abide on some agendas that had already been concord upon.\r\nThese types of delays are just now intended to fumble the efforts of the unions and eventually force them to give up on their demands. The labor laws in some countries do not provide adapted restrictions or measures to stop these actions by the employers which can be said to be wrong and in bad faith. The labor unions some times become demoralized delinquent to pressure they get from the employees who are ceaselessly looking upon it to negotiate with the employers on their behalf.\r\nA good example is a case where the union goes to court only for the impression to take too long to incline the judgment and the employers takes advantage of this by put the file on the unwillingness or the lack of commitment from the union. During these delays and other hindrances to the employee’s justice, some of the union members may quit, get sick, or even die and this only serves to weaken the union. The law is mainly to blame for all the woes and problems facing workers unions in many parts of the world.\r\nThis weakness can be seen in cases where the court rules in regard of the employees because the employer is not ordered top compensate any monetary fines but is just to go back to the negotiating table with the employees. Mostly, bulk of the cases that are forwarded by employees to the courts are command in raise of the employers and this discourages spic-and-span members from the fall in the union and all that the union gets from such(prenominal) cases is just recognition.\r\nThe growth of labor unions during the nineteenth century\r\nThe growth of unions during this time took a different swayion from what was antecedently known. in the lead this time, only masterful laborers or workers were allowed to reefer unions hence locking their counterparts who were not skilled out of any workers union that could translator their grievances. Before this time too, most of the labor unions were made up specific heathenish groups and they also allowed female employees to join the union unlike in the past where females were locked out of any unions.\r\nThe old tactics of applying aggressive like tactics so as to voice grievances were done away with and the new generation of labor unions emb bucket alongd the new lift of using negotiations as a bastard in fighting for their rights. This didn’t work for long since soon afterwards, there rosaceous the IWW (Industrial Workers of the World) which didn’t like the approach use previously and it advocated actions like mass actions and strikes to forward the workers grievances. This new union didn’t branch anyone and it was made up of workers (skilled and non skilled) and it also didn’t discriminate members on either race or gender.\r\nThis new union fought for the emancipation of speech for workers which were not allowed there before. later afterwards, there rose NLRA which came into an agree ment with the government. The agreement saw both parties agree that, employees were to forward their complains through unions instead of taking direct actions.\r\nIn 1950s labor unions became much powerful and were able to negotiate with commodious companies through a small good turn of union officials and the members were notified later after the final examination details of the agreement had been reached. The workers desisted from mass actions and embraced this new idea. Anyway, the union could call strikes anytime the employers showed unwillingness to mind to them.\r\nSince this union brought together almost all workers, the employers had little or no workers to exchange those who were on strike and so they couldn’t break it. Currently, things have changed in favor of the employers. This change can be attributed to morass labor markets and unfair legal setups. some modern companies do not hike up labor unions and do not affright actions like strikes since they se e them as opportunities to ingest replacements. The advancement in technology has also played a role in collapsing of labor unions since machines have taken jobs that were previously done by people.\r\nThe most impressive tool that the labor unions have been left wing with is negotiations. For good results to be realized, the union need to establish unity among its members and prepare a document that outlines its goals, and a timetable for the actions it plans to take. These are indispensable incase the union is engaged by a potential employer over an betrothal contract. Modern labor laws, unlike the past ones, differentiate between mandatory and bailable subjects of bargaining. Lastly, when the terms of the contract between the labor union and the employer have been   finalized, the two parties signs a collective bargaining agreement which serves as the law throughout the duration of the contract.\r\nReferences\r\n1. David grand & Lawrence Cromwell (1984) Mutual Aid or Welfare State. Australias Friendly Societies.\r\n2. Beverly Silver: (2003) Forces of Labor. Workers Movements and globalization since 1870, Cambridge University Press.\r\n3. St. James Press (2003) .Encyclopedia of Labor narration Worldwide. St. James Press\r\n4.   John Hinshaw and capital of Minnesota LeBlanc (2003) U.S. labor in the twentieth century: studies in\r\nWorking-class struggles and insurgency. Amherst, NY Humanity Books\r\n'

'Comparison in the Issue Between USA and South Africa Essay\r'

'This paper seeks to make a resemblance on granting immunity of spirit mingled with the United States and southwestward Africa. The question to be answered in contained the definition of the problem. II. Definition of the chore (or Issue/Topic) Is the exemption of conceptualisation presently in the country of South Africa like a shot parallel with that of the United States? III. Nature and period of the Problem in the Two Countries The Republic of South has evolved into a republic non many years ago which signifies its bridal of democratic framework which basically includes the freedom of expression as portion of the ripes of the citizens.\r\nThe US Constitution which includes the freedom of expression on the other hand has been in universe much longer in compute of years as comp atomic number 18d with RSA’s. Given the tip of the proliferation of the engineering and the universal nature of benignant chastens at this point, it is interesting to evaluate whether the fulls or freedom of expression are comparable or overhear close similarities between the two countries. IV. Dynamics of the Problem This part would refer to the factors that could create or bear on the problem or those that would tend toward liquidation/resolution of the problem.\r\nWhat could create the problem whitethorn include lack of concern of the citizens in protecting their rights. Democracy requires vigilance of its citizens (Shaw, S. , 2001; Africa look Bureau, 1981) and the failure of these citizens to assert their right could import to the demise or non- frolic of the right. Another factor is the support of the courts to uphold the right of the citizens by the nature of the decisions made. It is also required that courts remove to have independence from the political process of the government (Lieberman, 2006; Bowman Iii, 2005).\r\nWhat could work towards excreta or resolution could come from the factors that c could create or perpetuate the problem . If the citizens indeed are vigilant, thither is a vast chance that the right would triumph in the court battles. Similarly if the courts are self-governing from the political branches of government and that the resulting decision are based on the spirit and earn of the rights or freedom of expression (Pasqualucci, 2006; Pannill, 2002), they by all mean, the conflict if any on these rights may be resolved in favor of their assertion and eventual enjoyment by its citizens\r\nV. Analysis on the spirit level of Comparability It could be cited that RSA’s ratification of its 1996 Constitution, signaled the adoption of some of the best practices from the dissimilar part of the world including that of the US. Since US is believed to the attracter in the area of human rights, it could be thought the RSA may actually have improved on what is has adopted. The IFLA/FAIFE World sketch: Libraries and intellect emancipation (1998) indicates that South Africa pipe down requires more eon to have its freedom to be considered comparable to the US.\r\nThere is thence the RSA court decision involving the freedom of expression thing and what came out was that the Supreme hook has scarcely even overruling previous decisions in favor of the upholding better right of freedom of expression. This means that RSA’s judicial corpse needs more time to rightfully attain what the US as draw in human rights has attained as to freedom of expression. The IFLA/FAIFE World Report: Libraries and mind Freedom (1998) has cited a decision on defamation in favor of â€Å"metropolis Press” where the court has recently outside the unfair burden of legal obligation on media.\r\nWithout this ruling, the media would continue to be contain in its ability in championing the right to freedom of expression. This recent ruling was and then considered as a victory of the principles of freedom of expression as contained in RSA’ Constitution. Since it was just ma de recently because of the RSA’s annals of more repressive regimes, it could be maintain that it may require more time before RSA could match the kind of right now enjoyed in the US. VI. Conclusion base on recent rulings of South Africa’s Supreme Court, it could be deduced that citizens of RSA could now be having more freedom of expression.\r\nBut as stated in the dynamic of the problem, there are factors that could determine the resolution of conflicts pertaining to the right and the same factors could also be influenced the lessen or demise of the rights to expression. One of this is vigilance that must be asserted by the citizens of South Africa. The present level of technology could be a great support for them to use to protect their right by their acts of vigilance. The courts too need to be self-reliant from political branches of government and be not cowed by the experiences of past regimes in South Africa.\r\nIt has taken South Africa to adopt those of th e US principles on human rights including the freedom of expression. It should be enough to conclude, it could not be that dissipated to reach what the US has attained in many decades for RSA’s freedom expression of expression to attain high degree of comparability with the US. VII.\r\nReferences\r\nAfrica enquiry Bureau (1981) Africa Research Bulletin, Africa Research, Ltd. , 1981 Bowman Iii (2005) Mr. Madison Meets a Time Machine: The Political accomplishment of Federal Sentencing Reform; Stanford Law Review, Vol.\r\n58 ICL (2008) The Constitution of South Africa, Act 108 of 1996, { vane document} http://www. servat. unibe. ch/icl/sf__indx. html, Accessed November 11, 2008 IFLA/FAIFE World Report: Libraries and Intellectual Freedom (1998), {www document} http://www. ifla. org/faife/ subject field/south_africa. htm, Accessed November 11, 2008 Lieberman (2006) Sorting the Revolutionary from the Terrorist: The Delicate occupation of the â€Å"Political Offense” Exce ption in U. S. Extradition Cases; Stanford Law Review, Vol. 59\r\nPannill (2002) Free Speech, â€Å"The great deal’s Darling Privilege”: Struggles for Freedom of sort in American recital; journal of Southern History, Vol. 68, 2002 Pasqualucci (2006) Criminal calumniation and the Evolution of the Doctrine of Freedom of Expression in International Law: proportional Jurisprudence of the Inter-American Court of Human Rights; Vanderbilt Journal of Transnational Law, Vol. 39 Shaw, S. (2001) South Africa’s Transition to Democracy: An African mastery Story : a Resource harbor on the Positive Changes of the Nineties, The Author\r\n'

'Manage Budgets And Financial Plans Essay\r'

'This cast, I chose Woolworths Limited Annual subject bea 2012 to answer the succeeding(a) questions: To whom is this account statement disseminated and how is this do?\r\nâ€Å"The mo sugarary herald provides battalion who ar diverted in a attach to †such as sh arholders, lenders, analysts and employees †with data some the pecuniary doing and monetary puzzle of the telephoner”( A guide to collar yearbook names 2012). It is one means by which directors of the smart lay out advise sh atomic number 18holders on how the avocation has per conditioned during the year. The monetary nar balancen similarly provides data to sh arholders on how the directors pull in discharged their responsibilities. In early(a)(a)wise words, Current shargonholders and potential investors hang in the primary audiences for yearbook publishs. Employees (who today ar as well likely to be sh arholders), customers, suppliers, corporation manoeuverers, and the community-at-large be similarly targeted audiences.\r\nEmployees\r\nThe yearly report serves many purposes with employees. It provides management with an opportunity to applause employee innovation, quality, team nominate, and commitment, all of which are critical components in overall bank line victor. In addition, an yearly report discharge as well be used as a fomite to relate those caller-up successesâ€a smart contract, a naked product, exist-saving initiatives, new applications of products, expansions into new geographiesâ€that have an impact on its work force. Seeing a successful project or initiative profiled in the one-year report gives reinforcement to the employees responsible for the success. The yearly report stomach financial aid subjoin employee understanding of the different parts of the companion.\r\n numerous manufacturing locations are in remote areas, and an employee’s understanding of the community often does not go beyond the facility where he or she works. An annual report passel be a source for learnedness somewhat each of a caller-up’s product lines, its operating locations, and who is guide the unhomogeneous operations. The annual report evoke fate employees how they fit into the â€Å" galactic picture.” Employees as well are often shareholders. So, like otherwise shareholders, these employees squeeze out use the annual report to help gauge their investment in the follow. In this case, the annual report can serve as a\r\n proctor to employees of the impact that the work they do has on the value of the company’s stress value.\r\nCustomers\r\nCustomers want to work with quality suppliers of goods and values, and an annual report can help a company promote its image with customers by highlighting its corporate mission and bone marrow values. Describing company initiatives designed to improve manufacturing processes, rationalize costs, create quality, or enhance pro cess can also illustrate a company’s customer orientation. Finally, the annual report can also show the company’s financial strength. Customers are reducing their number of suppliers, and one evaluation criterion is financial strength. They want perpetrate and capable suppliers that are going to be roughly for the long term.\r\nSuppliers\r\nA company’s abilities to meet its customers’ expectments leave alone be seriously compromised if it is saddled with inept or undependable suppliers. Successful companies today promptly weed out such companies. By highlighting internal measurements of quality, innovation, and commitment, annual reports can send an implicit message to suppliers just to the highest degree the company’s expectations of outside vendors. sometimes an annual report lead level moody offer a profile of a supplier that the company has found exemplary. such(prenominal) a profile serves two purposes. First, it rewards the supplie r for its work and serves to further cement the vocation sex actship. Second, it provides the company’s other suppliers with a better understanding of the level of service desired (and the rewards that can be reaped from such service).\r\nThe Community\r\nCompanies invariably ante up a great deal of attention to their temper in the community or communities in which they operate, for their reputations as corporate citizens can have a decisive impact on bottom-line financial capital punishment. A company would some(prenominal) rather be known for its sponsorship of a benefit charity levelt than for inebriation a local river, whatever its other attri only ifes. Annual reports, then, can be invaluable dicks in burnishing a company’s human race image. Many annual reports handle community initiatives undertaken by the company, including community restitution projects, charitable contributions, volunteer efforts, and programs to help harbor the environment. The o bjective is to present the company as a proactive member of the community. This tell of publicity also can be valuable when a company is fashioning plans to move into a new community. Companies try on warm welcomes in new communities (including revenue enhancement breaks and other inpennyives).\r\nCommunities will woo a company perceived as a â€Å"good” corporate citizen more zealously than one that is not. The good corporate citizen also will receive less confrontation from local interest groups. The company’s annual report will be one document that all stirred parties will pore over in evaluating the dividing line. The way that the company publish it annual report, most listed companies publish their financial statements and reports on their website and notify shareholders of its action including Woolworths Limited. Alternatively, a company may elect to send shareholders a hard copy or a concise report. A shareholder has the skilful to receive a hard copy, b ut must specifically request the printed version. Copies are lodged with ASIC and the ASX and are available for inspection online.\r\n wherefore do these people need the education contained in the annual report? Those people need the tuition contained in the annual report because the financial accounts provide a wealth of info that is useful to confused users of financial information, as summarised below:\r\n drug user\r\nInterest in / Use of write up reading\r\nInvestors\r\nInvestors are concerned rough risk and return in relation to their investments. They require information to decide whether they should slip by to invest in a tune. They also need to be able to respect whether a business will be able to have a bun in the oven dividends, and to measure the action of the business’ management overall Lenders\r\nBanks and other financial institutions who lend money to a business require information that helps them resolved whether loans and interest will be gainf ul when collect Creditors Suppliers and trade creditors require information that helps them understand and assess the short-term liquid state of a business. Is the business able to pay short-term debt when it falls due?\r\nCustomers & angstrom unit; Debtors\r\nCustomers and trade debtors require information about the ability of the business to survive and prosper. As customers of the company’s products, they have a long-term interest in the company’s range of products and services. They may even be dependent on the business for certain products or services Employees\r\nEmployees (and organisations that introduce them †e.g. trade unions) require information about the stability and inveterate cabbageability of the business. They are crucially interested in information about employment prospects and the maintenance of subsidy funding and retirement benefits. They are also likely to interested in the pay and benefits obtained by senior management!\r\n president ial term\r\n in that respect are many governing agencies and departments that are interested in explanation information. For example, the IR&CE involve information on business profitability in order to levy and ingest Corporation Tax. Various regulatory agencies (e.g. the emulation Commission and the Environment Agency) need information to support decisions about takeovers and grants, for example.\r\nAnalysts\r\nInvestment analysts are an important user group †specifically for companies quoted on a stock exchange. They require very detailed financial and other information in order to analyses the combative consummation of a business and its sector. such(prenominal) of this is provided by the detailed account disclosures that are indispensable by the London pedigree Exchange. However, additional accounting information is ordinarily provided to analysts via formal company briefings and interviews.\r\nGeneral public\r\nInterest groups, formed by various groups of in dividuals who have a specific interest in the activities and cognitive operation of businesses, will also require accounting information.\r\nTable: substance abuser of account (Riley 2012)\r\nWhat financial information does the report offer-describe the content of the report and explain down the stairs the Companies Act is required to prepare a set of accounts that give a authoritative and honorable view of its profit or loss for the year and of its state of personal matters at the year end. Woolworths Annual accounts accept:\r\nPerformance Summary\r\nGrowth Plans\r\n electric chair’s Report\r\nManaging Director’s Report\r\nThe Results in Brief\r\nFood, hard liquor and Petrol\r\nGeneral Merchandise\r\nHotels\r\n place Improvement\r\nConsumer electronics\r\nDiscontinued Operations\r\nOverheads, Expenses and end Sheet\r\nCapital counseling and anticipation\r\nBoard of Directors\r\nDirectors’ Statutory Report\r\n recompense Report\r\nAuditor’s ind ependency Declaration\r\nCorporate Governance description\r\nFinancial Report to Shareholders\r\nShareholder Information\r\nFor Woolworths Limited, It is a parent company due to it also owns other companies subsidiaries. Therefore, there are consolidated accounts in its annual report. There are many contents contained in Woolworths Limited Annual Report because Woolworths is the big company and also owns other companies subsidiaries which lead to many transactions occurred in the company. Therefore, I will explain some contents to give some idea. Managing Director’s Report: The directors’ report of a listed company is required to contain information that shareholders of the company would reasonably require to make an inform assessment of:\r\n• the operations of the company describe on\r\n• the financial cast of that company\r\n• the business strategies of that company and its prospects for future\r\nfinancial historic period (unless their inclusi on would be unreasonably prejudicial) The report by the directors will determine the names of the directors and officers of the company, and is required to contain information about options including share options, executive options, restoration and insurance. The directors’ report includes a net income report that must include a banter of the board’s policy on remuneration and its kin to company effect. The remuneration report includes information about the cost to the company of providing its directors and key management military force with short-term employee benefits, post-employment benefits, other long-term employee benefits, going benefits and share-based payment arrangements.\r\nFor the managing director’s report of Woolworths reveal that Woolworths pleased to report that we are making significant progress against their goals. Also, for this financial year Woolworths pleased to report a solid increase in net profit afterwards taxation from con tinuing operations of 3.6% and by the end of FY12 Woolworths was Australia’s leading online retailer. These statement shows that they were achieve their goals and success during financial year 2012.\r\nDirectors’ declaration\r\nThe Directors reserve that:\r\n(a) in the Directors’ opinion, there are conjectural grounds to believe that the Company will be able to pay its debts as and when they become due and payable; (b) in the Directors opinion, the habituated financial statements are in compliance with International Financial account Standards, as stated in promissory note 1 to the Financial Statements; (c) in the Directors’ opinion, the attached Financial Statements and notes thereto are in accordance with the Corporations Act 2001, including compliance with accounting standards and giving a true and fair view of the financial position and performance of the consolidated entity; and (d) the Directors have been given the declarations required by s.29 5A of the Corporations Act 2001.\r\nExamine the financial summaries for information about the fiscal sort out of the company. Did the company show a profit? Yes, Woolworths show a profit and for financial results net profit after tax from continuing operations increased 3.6 per cent to $2.18 billion on total class sales from continuing operations of $55.1 billion, up 4.8 per cent. These results were affected by provisioning for the disposal of the Consumer Electronic business, which has been impacted in recent years by significant price deflation, around the world. On a one off basis, this reduced our afterâ€tax gelt by 14.5% and earnings per share by 14.9%, compared to the previous year.\r\nWhat sorts of recommendations are made and what suggestions are made regarding business activities for the up-coming year? work activities for the up-coming year:\r\nLeadership in diet and liquor\r\nAct on Woolworths portfolio to increase shareholder value\r\nMaintain sink in record of building new festering\r\nWoolworths expect further earnings harvest-festival in FY13, with net profit after tax from continuing operations judge to grow in the range of 3% â€6% (on a normalised 52 calendar hebdomad basis), subject to the uncertainties detailed above (note: FY13 will be a 53 week year).\r\nSection 2\r\nExplain the following statement.\r\nâ€Å"Ratio analysis can help in measuring business performance and setting objectives/goals”. Ratio outline is a form of Financial Statement Analysis that is used to obtain a right away indication of a firm’s financial performance in some(prenominal) key areas. The ratios are categorized as Short-term Solvency Ratios, Debt Management Ratios, Asset Management Ratios, Profitability Ratios, and Market Value Ratios. Also, ratio Analysis as a tool possesses several important features. The data, which are provided by financial statements, are readily available. The numeration of ratios facilitates the comparison of firms which differ in size. Ratios can be used to compare a firm’s financial performance with industry averages.\r\nIn addition, ratios can be used in a form of trend analysis to identify areas where performance has improved or deteriorated over time. However, ratios are not just a art used by accountants, but a useful tool that identifies strengths and weaknesses of a business and leads to questions about performance that should result in action. Moreover, â€Å"ratios can be used to set performance goals. For instance, a business pursuance to improve its money flow position may do so by setting targets to reduce average debtors and stocktaking turnover” (Manage budgets and financial plans 2010). Understanding the relationship between these items and their impact on cash flow, gives greater control over the business and the ability to clearly communicate performance objectives.\r\n'