Teacher Student Relationship With Students - 1658 Words

The Teacher-Student Relationship School begins at age five, or for some even before that, and so begins the excruciating routine of waking up at an early hour to be ready to be at a place where you didn’t ask to be, to be taught by an older stranger about something you don’t understand. However, in the life of a human being this routine that goes on for years is essential to our lives, as well as those older strangers who teach about subjects that you don’t understand. Those older strangers have the responsibility to pass on knowledge to their students and the given knowledge, whether taken or not, will determine their future. Is everyone comfortable or willingly to accept the teachings of a total stranger? Of course not, therefore this total stranger has to have an identification to the students, but not necessarily just a name. Teachers must develop a relationship with their students because teacher-student relationships affect a student s academic excellence. As a student myself I witness the rebellious outburst of students that will at no end do everything, but be productive in class. What is the root of this refusal towards learning? This resistance to education is a nature acquired from the famous phrase that â€Å"school is boring† or â€Å"school is hard† and those rebellious students disengage themselves from the class and teacher. When a child transitions into being a student there has to be an engagement to pull them into a pleasure or some sort of ambition for learningShow MoreRelatedTeacher Student Relationships : Teacher Students Relationships1494 Words   |  6 Pages Teacher-Student Relationships Corban Williams University of Nebraska Omaha â€Æ' Teacher-Student Relationships As the importance of classroom management grows, the interesting topic of teacher-student relationships must continue to play a role throughout a teacher’s career in order to positively impact students’ academic and social development. Connecting with students has the ability to alter the amount of achievement a student can reach. When uncovering the treasures of positiveRead MoreStudent Relationship : Teacher And Student Relationships1283 Words   |  6 PagesTeacher/Student Relationships in Early Childhood Most children come into an early childhood classroom with relationships mostly limited to family members. They are typically shy and anxious about their first school experience. To be an effective teacher, one must build relationships with students. Wong, H. Wong, R. tell us that, â€Å"Student need role models. Students need heroes that can look up to-someone to connect with-and that someone can be a teacher† (2009, p. 68). According to StarkmanRead MoreTeacher Student Relationship With Students1636 Words   |  7 Pagestheir students and the given knowledge, whether taken or not, will determine their future. Is everyone comfortable or willingly to accept the teachings of a total stranger? Of course not, therefore this total stranger has to have an identification to the students, but not necessarily just a name. Teachers must develop a relationship with their students because teacher-student relationships affect a student s academic excellence. As a student myself I witness the rebellious outburst of students thatRead MoreTeacher and Student Relationship1665 Words   |  7 PagesThe teacher student relationship is very important for children. Children spend approximately 5 to 7 hours a day with a teacher for almost 10 months. We ask ourselves what is considered a good teacher? All of us have gone through schooling, and if fortunate had a favorite teacher. A positive relationship between the student and the teacher is difficult to establish, but can be found for both individuals at either end. The qualities for a positive relationship can vary to set a learning experienceRead MoreThe Importance Of A Teacher Student Relationship778 Words   |  4 PagesEach fall, both teachers and students look expectantly toward the new year as a time of excitement and optimism. Will I be able to help my students learn as much as they can as fast as they can? Will the teacher like me? Will my students like me? With or without research or t heory, each member of the class community knows the importance of the teacher-student relationship. As an administrator in an elementary school with both the highest gifted percentage in the count and a visually-impaired clusterRead MoreRelationship Between Teachers And Students Essay1017 Words   |  5 PagesRelationships between teachers and students are considered a quintessential part of the student’s academic and social success. Research has shown that, â€Å"positive teacher-student relationships evidenced by teachers reports of low conflict, a high degree of closeness and support, and little dependency have been shown to support students adjustment to school, contribute to their social skills, promote academic performance and foster students resiliency in academic performance.† (Rimm-KaufmanRead MoreEvaluation Of A Teacher Student Relationship928 Words   |  4 Pages Linda Albert (2012) mentions for students to experience a strong sense of belonging in sc hool, they must satisfy Cooperative Discipline’s â€Å"Three Cs†. The Three Cs are Capable, Connect, and Contribute. â€Å"Three factors affect students’ ability to satisfy the Three Cs in the classroom: the quality of the teacher-student relationship; the strength of the classroom climate for success; and the appropriateness of the classroom structure† (Albert, 2012). The best way to satisfy the Three Cs through theRead MoreRelationship Between Teacher And Students979 Words   |  4 Pages Relationships in the classroom Building a relationship between the teacher and the student is not always easy, but it is necessary and important. In the first lecture of this course, the importance of a relationship between the teacher and the students was discussed [1]. Building a good relationship in the classroom setting is not only a tool for building  a better learning environment, but also a way to make a teacher s work matter. If the relationship between the teacher and the student is badRead More The Student/Teacher Relationship Essay2166 Words   |  9 PagesThe Student/Teacher Relationship School is a part of everyones life at some point or another. Whether you only went to high school, junior high, or to college, it is something that everyone has done at some point. I have been in school for most of my life, so far, and during that time I have had a variety of teachers. Some of the teachers I had encouraged me to think on my own, and some required me to memorize vast amounts of data in order to reproduce that data on tests. Which teachers I learnedRead More Teacher and Student Relationship Essay1833 Words   |  8 Pages Teachers and their students have a special relationship; what they do affects each other. Teachers and students cant survive without one another since there would be no teacher without any student. Based on this special relationship, a certain expectation has been developed in the classroom environment. Gradually, some spoken or unspoken rules and systems have been established between these two individuals which exist till now. On the surface, the main aspect of this relationship has been founded

Essay On Catcher In The Rye - 878 Words

After sitting in the rain for an hour, I decided to take old Phoebe home. We decided to walk. Phoebe started talking about the guy she liked, and it reminded me of Jane, the hell I know why. Honestly, I didnt listen to her at all, all I know about this guy is that his name his Bob and that he likes playing football. And then I heard Phoebe’s voice, â€Å"Holden you are coming home right?† I didnt know what to goddam say. I knew I couldnt, but I said â€Å"Yes†, I didn’t want to make her sad. When we got home my mom opened the door and she was so goddam happy to see me but even with all the happiness in her eyes you could see that something was wrong. I bet it had something to do with Allie. Then she started asking me questions about Pencey. I†¦show more content†¦Out of nowhere, she told me she liked me. I didnt know what to goddam do, I knew I liked her back but I didnt want to admit it. She waited for me to answer her, I dont know what the hell I was thinking,I got up and left. On my way out, I told her â€Å"Meet me at the lake in Central Park tomorrow at 11.† I didnt wait for her to respond. I went back home and this time my dad was home, he didnt even bother to hug me. He just asked me questions that I didnt have the answers to. I didnt listen to him, I was too busy thinking about Jane. But then he punched me. My nose was hurt from before but now the pain was even greater. I couldnt believe he did that. My dad never hit me before. I laid down on the floor bleeding for what seemed like an hour and then I got up and went to the garage. I was a moron to do that. The moment I walked in, so many memories of Allie flooded my mind. I started crying, I tried to stop but I couldn’t. I looked at the small mirror next to the door and I saw Allie. I freaked out and fell right on my head. Next thing I knew, I was in the hospital and Phoebe was lying down next to me. She looked so calm and pretty,I wish you could have s een her. But then she woke up, she gave me a hug. Usually I would have pushed her away because I dont like hugs or people feeling sorry for me but I let it go. This time I needed that hug. The doctor came into the room. He wanted to know how I felt and what had happened. I told him, I heard theShow MoreRelatedThe Catcher in the Rye Essay1442 Words   |  6 PagesThis paper proposes to delineate the characteristics of Holden Caulfield, the adolescent protagonist hero of J.D. Salinger’s The Catcher in the Rye and illuminate the reasons as to why this prototype of brooding adolescence, displaying a rather uber-cool style of disaffection, disenchantment and disillusionment became an indispensable figure of interest, in literary circles as well as popular culture. The paper seeks to take issue with the wider dimensions attached to the ‘incapacitation and debilitation’Read MoreCatcher in the Rye Thesis Essay610 Words   |  3 PagesCatcher in the Rye Thesis Essay The novel Catcher in the Rye by J.D. Salinger is very interesting novel in which the main character, Holden, intrigues the reader with his unpredictable actions and upfront judgments of his surroundings. Holden alienates himself to try and help protect him from the outside world and conserve his innocence. He constantly proves this to reader many in times in the novel by, telling characters he feels different, wearing clothing that makes him stand out even thoughRead MoreBravery in The Catcher in the Rye Essay593 Words   |  3 Pagesrelates to J. D. Salinger’s novel Catcher in the Rye. The protagonist Holden Caulfield shows a lot of bravery during the course of the novel. I disagree with the quote, but I do agree that there are many references that are similar between J.F. Clarke’s quote and J. D. Salinger’s novel. Conscience is described as the awareness of a moral or ethical aspect to ones conduct together with the urge to prefer right over wrong. In the novel Catcher in the Rye, Holden is very brave by leaving his Read MoreCatcher in the Rye - Phony Essay945 Words   |  4 PagesCatcher in the Rye Ââ€" Essay The theme of phoniness, illustrated by J.D. Salinger is the key of a better understanding the story line as a whole. Phony or fake more often than not means not real and is mostly referred to some religions by non believers or sometimes even to people. J.D. Salinger has used the term phony in a very common manor. By the interpretation of common manor, many of the people at that time period suited to the style of Holden Caulfields dialogues through J.D. SalingerRead MoreCatcher in the Rye Essay837 Words   |  4 PagesJ.D Salinger’s fictional novel ‘The Catcher in the Rye’ explores ideas of coming of age and challenging society’s morals through the life of Holden Caulfield, the young protagonist of the novel. The term ‘coming of age’ can be defined as when someone reaches an important stage in development and is accepted by a large number of people. The word ‘morals’ is concerned with the principles or rules of right conduct or the distinction of right and wrong. Themes such as innocence, isolation and youth resideRead MoreCatcher in The Rye Opinion Essay1133 Words   |  5 PagesAaron B Ms. F ENG-4U Nov, 1st, 2013 Catcher in The Rye Opinion Essay In the novel Catcher in The Rye, Salinger has employed a very realistic portrayal of teenagers and how they act. There are plenty of characteristic on how he properly conveyed this to the audience and he also spread these characteristics through-out all of the characters that are used within the novel. Firstly, you have Holden; a teenager who is not always the brightest bulb in the cabinet, but he has a clear understandingRead MoreCatcher in the Rye Essay Characterization1064 Words   |  5 Pagesdifferent from everyone than he actually is. Citation Salinger, J. D.  The Catcher in the Rye. Boston: Little, Brown, 1951. Print. Pre Essay Reflection Goals to achieve while working on my essay: 1. Work on time management 2. Work on the structure 3. Don’t get off topic Post Essay Reflection During this essay I set out to achieve the goals of working on time management, the structure of my essay and staying on topic. I think I accomplished these goals pretty well becauseRead MoreEssay on The Catcher In The Rye4193 Words   |  17 Pagesjust like to pat guys on the head when they’re asleep. I mean how can you tell about that stuff for sure? You can’t.† nbsp;nbsp;nbsp;nbsp;nbsp;Holden sees himself as being a catcher in the rye. Some time in the future he wants to be the only grown-up with â€Å"all these little kids playing some game in this big field of rye and all.† He’ll stand on the edge of a cliff and catch anybody who starts to fall off the edge of the cliff. Which means he will catch any child who will be falling out of his/herRead MoreEssay about Censorship and Catcher in the Rye751 Words   |  4 PagesChristi Johnson English 11 Pd. 5 Censorship Essay The Catcher in the Rye has been an instant classic since it was first published. It has been on the New York Times Best Seller list along with being among the most banned books in the U.S. It has been banned for its harsh language and bad behavior. But truly these are not good reasons to ban a book; a book that is so enjoyed by many readers and the reality of the protagonist. It is never good to hear profound language but the book is justRead MoreEssay on Catcher in the Rye1890 Words   |  8 Pagesor led unintentionally into a pathway of corruption. A child is also known to lose their innocence by desires, fantasies, and attention. But once they lose their innocence, they tend to desire to go back and pretend to be young again. In the Catcher in the Rye by J.D. Salinger, Holden discusses the importance of innocence in childrens lives. He feels that once a child loses his/her innocence, he/she will soon be leaded to a life of corruption. Holden also focuses on all the phonies in the world.

The Nature of Business Free Essays

The Nature of Business – IMAX This business report will analyse and explain certain significant areas in business environment in reference to the Sydney IMAX Theatre. We will look at the business life cycle, the main elements of the business’s environment, the internal and external influences on the business and the social responsibilities of the business. 1. We will write a custom essay sample on The Nature of Business or any similar topic only for you Order Now Classify the business and summarise its stage in the business life cycle, include a brief history The Sydney IMAX Theatre is a large privately owned business. IMAX is a proprietary limited business; this means that IMAX has a separate legal existence, distinct from its owners, managers and operators. It also has its own income tax liability, separate to your personal income tax. Effectively, a company has the powers of an individual and can: †¢Own and dispose of property and other assets †¢Enter into contracts †¢Sue and be sued The Sydney IMAX Theatre is currently in the maturity stage of its product life cycle. As the business was officially opened in 1996 it has well surpassed its Establishment and growth phase. The company is keeping its sales steady by taking advantage of its homogeneous product and the inelastic demand for its product. IMAX is currently owned by Worlds Biggest Screens Pty Ltd. The history of Sydney IMAX Theatre all starts with the IMAX Corporation that was established in 1967. IMAX Corporation started out as the industry leader in the creation and production of high end rides, attractions and projection technology. The company then went on to be a world leader in the production and design of surround sound technology. The Sydney IMAX Theatre was opened in 1996 and was instantly booming with a very short establishment phase. IMAX very quickly became a tourist attraction and a must see for all people living in the Sydney area. IMAX then saw a large chain of theatres open all over Australia in 4 years putting a great strain on the company. As a result Cinema Plus Ltd was liquidated in 2000 because of cash flow problems. This Liquidation saw all cinemas except Sydney close and saw World’s Biggest Screens Ltd devote all its time and energy on Sydney’s IMAX theatre. 2. The Main Elements of the business environment The Sydney IMAX Theatre is located in on the waterfront in the heart of Sydney’s Darling Harbor. This location has many benefits as it is an entertainment hotspot. The attractions include many restaurants, bars and cafes, the Sydney Aquarium, Sydney Wildlife World, The Australian National Maritime Museum, The Chinese Gardens of Friendship and The Powerhouse Museum. IMAX uses its unique location to its advantage by building special relationships with other businesses nearby therefore providing extra advertising and offering customers special deals that will provide extra sales. The IMAX provides its customers with the biggest cinema screen in the world. With this large screen comes a vast array of new possibilities that enhances the picture quality and the viewer’s experience. This is the reason for the logo†¦ Movies show you, IMAX takes you there. The IMAX provides customers a wide variety of films that are from many different genres. This wide variety increases the target market therefore having a larger and broader variety of people. The IMAX also includes a snack bar located in the facility that provides consumers with food and drink. This not only increases profit per person but also attracts unintended customers. 3. Internal and External influences on the Sydney IMAX Theatre External influences: Influences that a business cannot control †¢Financial markets: exchange rate changes impact profit income as film costs and royalties are based in US dollars †¢Economic factors: An economic downturn can influence people to save and not spend. People cut costs on going out therefore reducing the amount of people going to IMAX. An economic downturn also reduces the amount of tourists in the theatre Technological: advances in IMAX technology may produce whole new range of films that may or may not attract new audiences. †¢Social: changing patterns of leisure will impact greatly on attendance; varies also with the time of year and cycles of school holidays. †¢Geographic: changes to theatre access, parking or public transport will impact on attendance †¢Consumer: flexibility in scheduling allows the t heatre to respond to changing consumer demand for films (reputation and word-of-mouth is very important is influencing the success of any new film) Internal Influences: Influences that a business can control †¢Technological: expansion of e-commerce in marketing activities for example the online ticket purchase system has been extremely effective since its introduction at the start of 2004. †¢New Systems procedures: introduction EFTPOS and credit card payment has increased sales. New timetabling methods allow teaches to give their students more time in the theatre. †¢Financial: New budgets will affect how a new film is marketed and how much advertisement it gets Product: changes in programming and film selection will influence attendance levels. The development of new products such as education talks will broaden the theatre market. The widening of the target market can potentially create new streams of people visiting the theatre. Both the Internal and external influences on a business are very important in a business’s survival. The IMAX needs to focus on improving their internal weaknesses without forget ting to figure out a way to stabilise its strengths. Only then will the business succeed. 4. The Ethical and Social Responsibilities of The Sydney IMAX Theatre The main purpose of business is to generate maximum returns for its owners and shareholders. So therefore the business has the responsibility of pursuing all activities that enhance profitability and increase the value of the business for the owners and shareholders. But a business also has responsibilities to their consumers, local communities and society as a whole. It is not right just to operate within the letter of the law. Businesses should also try and serve their local community and help its mployees lead better lives. IMAX has the social responsibility for all of its actions, their consequences and impacts on the community and the business itself. IMAX should examine every decision they make not just based on profitability but on long term ethical business value and social responsibility. The Sydney IMAX Theatre has the responsibility of introducing policies in place that take care of your employees and the l ocal community, long term this will still enhance their business brand and over time lead to higher profitability. The IMAX shows its ethical responsibility by only partnering with business’s that are also ethically and socially responsible. As a business ethical and social responsibility is a great way to serve the community, advertise and plan ahead for the future. In recent studies it is shown that quite frankly ethical and social responsibility sells. Conclusion In conclusion The Sydney IMAX Theatre is in its maturity phase of the business life cycle, it is a large privately owned proprietary limited business. Its vast array of films caters for a wide variety of target markets therefore increasing entries. The IMAX uses internal influences such as product and financial influences and is faced with external influences such as financial markets and economic factors. IMAX as a whole is slowly working towards gaining the public’s respect through ethical and social responsibilities which include pairing up with other ethically and socially responsible businesses, taking consequences for its actions and creating policies that specifically intend to take care of employees and the local community. How to cite The Nature of Business, Papers

Accounting for Business Decisions A2 Milk Company Limited

Question: Discuss about the Accounting for Business Decisions for A2 Milk Company Limited. Answer: Introduction A2 Milk Company Limited is listed in ASX 200 as public listed company. A2 Milk Company will be commercializing in the intellectual property about the milk related products of A2. A2 Milk Company was founded in New Zealand in the year 2000. A2 Milk Company of Australia is one of the major producers of A2 milk, infant formula and other dairy products which is supplied in local as well as international market. A2 Milk Company has headquartered in Sydney, Australia. A2 Milk Company is the heir of A2 Corporation Limited. Primary focus of the company was on the breeding program of dairy program for development of herds which will be producing for A2 Milk. Due to opposition of Fonterra, A2s launch was delayed. In December $ 1.1 million interest was sold to A2 Australia to a giant in food and marketing giant in the Asian Market to Fraser Neave. A2 Corporation was focusing on the recovery of death of founder. In 2015, there was launch of A2 Milk Whole powder and A2 Ice creams. A2 Milk is onl y milk which contains Beta-Casine who is one of the A2 type instead of A1 Protein regularly found in all the milk. A2 milk is premium and healthier product which aims in digestion as compared to rest of the milk. In the year 2007, selling of A2 milk had increased with great speed in Australia and New Zealand. In 2013, A2 Corporation also launched an formula for infant in New Zealand as well as Australia. In the year 2015, A2 got listed in ASX, which added few more points to the goodwill of the company (The a2 Milk Company.2016). Analysis Analysis of the A2 Corporation will be done on the four aspect of the financial statement. Namely, balance sheet, stockholders equity, income statement and cash flow statement by analyzing and reviewing the increase and decrease in trend of the amount of the balance sheet. Balance Sheet Analysis Balance sheet is one of the final and most important parts in predicting as well as forecasting position of the company. Balance sheet is showing the position of the company in terms of Assets, liabilities and equity (Deegan 2013). Asset is referred to as items which are actually owned by the business or items from where the company will be having profit and generating income which can be in the form of current asset and fixed asset. Liabilities will be having items which are paid to the investors and to whom the company is liable to pay, which can be in the form of creditors, bank loan, provisions, etc,. Equity are described as those items which stand as part of Shareholders equity and contain elements of like share capital, retained earnings, and various reserve, etc.,. Balance sheet is an important entity which has to be maintained by all the business entity. Each and every balance sheet is unique in itself. Balance of the company helps in evaluating the strength of the company an d leave space for the future forecasting of business. After having prepared an accurate balance sheet company can determine the productivity as well as solvency of the company. Balance Sheet is also helpful in determining the capital which will be retained by the company. Balance sheet also shows how quickly the assets of the business will be transformed into capital. Balance sheet of the business will be highlighting financial performance as integral part of companies financial statement. Balance sheet of the company tells the shareholder as well as investors of the company related to some fundamentals of the company (Weil et al., 2013). From the given situation it has been analyzed that A2 total non-current asset has increased by 11.08% from the previous year which is a good indication for the business. This implies that company in expanding or it is growing. In A2 non- current asset includes property, plant equipment, goodwill, other intangible assets and deferred tax assets this entire element has increased by some percentage (Deegan 2012). Similarly A2's current assets has also increased by 18.37% from the previous year which is comparatively is also better indicator. A2 s current assets include cash and short-terms deposits, trade and other receivables, prepaid expenses, inventories and current tax asset this entire element has increased by some percentage. Moreover, there has been boosting increasing in the total non-current liabilities that is 937% which in not a good indication. Non-current liabilities of the A2 are included as accounts payable and deferred tax liability (The a2 Milk Company.2016). Accounts payable of the company still has a slight percentage of increase, the boosting increase in the assets is mainly due to deferred tax liability. Deferred tax liability was not present in 2014. This has been a new component which is not good for the position of the company (Pratt 2013). It is increasing the tax burden on the company and will be decreasing the profit of the company. Further it has been noticed that there has been increase in the current liabilities of the business by 62% this increase is due to inclusion of current tax liabilities on the business, which has become a tax burden on the company. Finally, in this section there has been slight increase in the stockholders equity by 0.026%, which is very minor change in the position but with positive effect and good for the companys position (Edwards 2013). Stockholders Equity Analysis Stockholders Equity plays a major role in the balance sheet of the company. Stockholders equity is also known as net worth of the business (Horngren et al., 2013). Stockholders equity records the proportion of capital invested by the owner of the company as well as contribution of the co-owners of the business after the shares has been purchased, which includes any primary contribution and additional paid-in capital. It also gives the reflection of the profit, which has been distributed and retained in the shareholders of the company. Retained earnings are referred to as profit retained or loss incurred by the business. Dividend is said to be the distribution of the shareholders (Samkin and Deegan 2012). In a business is operating for large number of years and there is huge balance of retained earnings within the head of stockholders equity, it can be said that business is not distributing the profit of the company as dividends to the shareholders. This in terms indicates high level of net worth as well as long-term profitability position in the company. Moreover it can be said that business has main aim in increasing the debt-to-equity ratio. While assessing the credit worthiness and attracting for getting loans of the business, there has to reduction in the ratio (Henderson et al., 2015). In the given company it is observed that there has been slight increase in the stockholders equity by 0.026%, which is very minor change in the position but with positive effect and good for the companys position. Similarly as in terms of measuring the outstanding ordinary share of the company, there has been no change in the number of shares (The a2 Milk Company.2016). Income Statement Analysis Income statement can be also referred to as the profit and loss statement or revenue statement or earning statement or statement of operations of the company (Horngren et al., 2012). This statement will measure the performance of the company in terms of revenue and expenses which is in specific financial period. It is indicating the relationship between revenue and expenses of the company. Income statements convert the revenue and expense into net profit or income (Freeman et al., 2014). Income statement helps the business in calculating the profit or loss for the company which will help in giving retained earnings for company. For displaying the identified revenues of a particular period, the cost and expense are charged against the revenue of company, which is included as revenue and tax. The main aim of the income statement is to tell the investors as well as manager of the company, whether the company has made profit or loss for a particular period of time. Another aspect to keep in mind of the income statement is that NGOs need not produce this statement (Beatty and Liao 2014). Rather they show similar statement which reflects sources of the fund which is compared to programmed expenses, administrative expense and other operating cost of the organization. Therefore, this statement is called as statement of activities. Basically, income statement can be made through two processes. First is single step income statement which is very easy approach, just add all the revenues and then deduct it from total of the expenses to get bottom line or net profit. Another is Multi Step income statement which involves number of step to get net profit. First operating expense is calculated then deduction is made from the gross profit which will generate amount for income and operation. Next there will be deduction of tax to get the net income of the business (Nsi et al., 2014). From the income statement it has been analyzed that total revenue has increased by 39.94% which implies that companies sales have been increased which can result in generating more income for the business. Similarly there has been increase in cost of goods sold by 41.79% which is even good indication, for result in generating revenue for the business. If there will be increase in revenue as well as cost of goods sold, which indicates good signal for the company for generation of income (Bryer 2013). Total expense has been increased by 40%, which is not good signal, but as the sales and cost of goods sold is increasing, it is natural phenomena that expense will increase, but for covering that loss, increase in the revenue will cover the effect. Furthermore it has been analyzed that company non-operating has decreased by 35% as compared to last year because there has been payments made for the property and plant and additional investment has been done the UK unit of A2 Milk Company (Th e a2 Milk Company.2016). Due to this effect in the non-operating activities loses for the previous has been covered to some extent. Moreover a new trend has been observed that earnings per common share have been incorporated in the current year, which is adding to the value of the company (Mattessich 2013). Cash Flow Analysis Cash flow statement is also called statement of cash flow. Earlier cash flow statement was called to be flow of funds statement. Cash flow statement shows changes income and its effect on cash and cash equivalents as well as on the balance sheet with division of operating, financing and investing activity of the company. Cash flow statement of the company is related to cash inflow and outflow of the business (Psaltopoulos and Skuras 2015). The statement records present operating expense as well as accompanying changes but in relation with balance sheet. It is said to be an analytical tool for evaluating the short-term viability of the specific company, regarding payments of debts of the company. Cash flow statement is prepared only to analyze the companys payroll as well as immediate expense paying capacity of the company. Cash flow statement helps in giving clear and transparent picture to the potential investors and creditors for paying the debts of the firm (Christensen et al., 20 14). Cash Flow statement is basically divided into three activities which are namely, operating, financing and investing activities Under the operating activity receipts related to sale of debt or equity items are taken in the portfolio., interest received on loans, depreciation, deferred tax, amortizations, write-offs, dividends received, payments made to the supplier of goods and services come under this division. Investing activity of the company will have purchase and sale of fixed assets, loans received and taken, payments done during mergers and acquisitions (Kaplan and Atkinson 2015). Financing activity will include payments of dividends payments for buying back shares of company, Sale of shares, net borrowings, Payment of dividend tax, repayment of debt. Generally there is two method of preparing statement of cash flow. Direct method of preparing statement of cash flow is prepared and understood easily. In universal, there is basically use of indirect method because of FAS 9 5 which is necessary for making supplement report (Sethi and Kaur 2013). In the given company it has been observed that A2 cash flow is not operating properly. There has been immense decrease in the cash from operating activities it is because in the current year the company did not receive and refund from the tax department. Interest paid amount was increased by the employees was increased by 9 million. Payment made to suppliers and employees had also increased (Browne et al., 2012). Taxed paid to the government is also showing an increase. Due to this following change, the company cash from operating activities was decreased by to such extent that it resulted in loss. Moreover, the amount of the investing activity was decreased to 51%, in other words, the loss from the previous year had been recovered a bit, i.e., percentage of loss had been decreased as compared to previous year (Schrter et al., 2014). This has occurred because there no acquisition and merger had taken place in the current year. Next comparing the financing activity of the company, tre nd has been observed that there has been tremendous decrease in the investing activity has decreased by 98%. The decrease has occurred because in the current year there is no cash received by the UK branch of A2. Due to increase in the exchange rate of the country in the current year, there has been immense increase in the cash activities form exchange rate. These affected in decreasing the cash level of financing activity (Rosado et al., 2014). Finally, to make last analysis it is observed that net decrease in the cash level of the current year has decreased tremendously by 131% (The a2 Milk Company.2016). Conclusion Finally to conclude the report of A2 Company limited it can be said that there all the analysis and comparison has been done correctly. Each and every criterion of the project has been fully achieved with extraction of data from the company's annual report. A2 Milk Limited is fastest and newly growing company of Australia. It has been observed that company needs to invest more in the purchase of land, equipment, and property for the purpose of expansion. The company should more focus by investing in the promotional activity of the company. This will help the company in improving the overall position of the company. Analysis of the financial statement is for getting evaluation of the company, for the purpose of investment as well as to measure the performance of the company. Recommendations On the overall analysis of the financial statement there has been positive effect in all the perspective except the cash flow statement needs some recommendations which are given as follows:- A2 should reduce the amount of deferred tax as that is effecting the operating activity and resulting in increase in tax burden every year. There should be provision or reserve made for exchange rate effect, as that will help in increasing the cash from financing activities. Moreover, a company should try to get cash from the subsidiary of A2 in UK, because that will help the company in generating enough cash for the company. A2 should increase the level of cash and short-term deposits of the company. Further the company should not involve in any acquisition and merger because presently the company is not sound enough for getting engage in any new venture. A2 should try to decrease or recover the loss caused due to non-operating expense. References Beatty, A. and Liao, S., 2014. 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