Tips For Writing Essays Using Suny Essay Topics

Tips For Writing Essays Using Suny Essay TopicsWhen it comes to choosing essay topics, students of any need to make sure that they find a topic that will help them think outside the box. The topics that are currently popular for SUNY essays are creative, historical, or social. If you are looking for essay topics to use in a SUNY style, you should make sure that you take the time to look at what has been popular in past years and what is currently on the rise.If you are interested in taking an essay, then you should be considering what SUNY essays are currently popular. After all, these essays do not have to be very long or complicated. Rather, you can make the essays short and easy to read if you choose a topic that is more interesting than your peers' topics.If you are looking for some great ideas to get your students to think creatively, the topic may involve authors, topics, or people that you know. You can even get some great ideas from websites that allow you to form an outline of the essay's main topic. In addition, you can also consider which of the Suny essay topics are the most popular and which one you think might be more suitable for your class.If you teach English students or teachers, then it is probably safe to assume that you know how important it is to teach creativity. Therefore, you should really find a topic that will make sure that your students are able to think outside the box and explore various possibilities. Also, if you teach a foreign language, you should consider the different forms of creativity that exists in that language.International students, especially those who may speak another language, are often willing to learn some new words or phrases in order to communicate effectively. Therefore, you should consider what options you have available to you as a teacher. Make sure that you ask yourself if you would be able to use the word 'poetry' in a poem or story and then ask yourself if it is possible to create a poem based on the th eme that you are teaching.One of the most common topic that is commonly used is social justice. In particular, this topic can be used to give the students a chance to explore the concepts of injustice. In addition, students who are interested in the topic can often make more connections between their various groups or countries and make some interesting connections between individuals who are fighting for the same thing.Of course, there are a lot of diverse options that you can choose to take into consideration when it comes to choosing a topic for your essay. As you can see, finding a topic can be relatively simple if you make the effort to look around for ideas. Make sure that you spend some time brainstorming ideas with your students so that you can form an idea of what topics they are interested in.

Italian Diacritical Accent Marks

Segni diacritici. Punti diacritici. Segnaccento (or segno daccento, or accento scritto). However you refer to them in Italian, accent marks (also referred to as diacritical marks) are added or attached to a letter to distinguish it from another of similar form, to give it a particular phonetic value, or to indicate stress. Note that in this discussion, the term accent does not refer to the pronunciation characteristic of a given region or geographical location (for example, a Neapolitan accent or Venetian accent) but rather to orthographic marks. The Big Four in Accent Marks In Italian ortografia (spelling) there are four accent marks: accento acuto (acute accent) [ ´] accento grave (grave accent) [] accento circonflesso (circumflex accent) [ˆ] dieresi (diaresis) [ ¨] In contemporary Italian, the acute and grave accents are the most commonly encountered. The circumflex accent is rare and the diaresis (also referred to as an umlaut) is usually only found in poetic or literary texts. Italian accent marks can be divided into three categories: mandatory, optional, and incorrect. Required accent marks are those that, if not used, constitute a spelling error; facultative accent marks are those a writer uses to avoid ambiguity of meaning or reading; wrong accent marks are those that are written without any purpose and, even in the best of cases, only serve to weigh down the text. When Accent Marks Are Needed In Italian, the accent mark is obligatory: With all words of two or more syllables that end with a vowel that is stressed: libertà  , perchà ©, finà ¬, abbandonà ², laggià ¹ (the word ventitrà © also requires an accent);With monosyllables ending in two vowels, of which the second has a truncated sound: chià ¹, cià ², dià ¨, già  , già ¹, pià ¨, pià ¹, puà ², scià  . One exception to this rule are the words qui and qua;With the following monosyllables in order to distinguish them from other monosyllables of identical spelling, which have a different meaning when unaccented: —chà ©, in the sense of poichà ©, perchà ©, causal conjunction (Andiamo chà © si fa tardi) to distinguish it from the conjunction or pronoun che (Sapevo che eri malato, Can che abbaia non morde); —dà  , the present indicative of dare (Non mi dà   retta) to distinguish it from the preposition da, and from da’, the imperative form of dare (Viene da Roma, Da’ retta, non partire); —dà ¬, when meaning day (Lavora tutto il dà ¬) to distinguish it from the preposition di (È l’ora di alzarsi) and di’, the imperative form of dire (Di’ che ti piace); —à ¨, verb (â€Å"Non à ¨ vero†) to distinguish it from the conjunction e (Io e lui); —là  , adverb of place (È andato là  ) to distinguish it from the article, pronoun, or musical note la (Dammi la penna, La vidi, Dare il la all’orchestra); —là ¬, adverb of place (Guarda là ¬ dentro) to distinguish it from the pronoun li (Li ho visti); —nà ©, conjunction (Nà © io nà © Mario) to distinguish it from the pronoun or adverb ne (Ne ho visti parecchi, Me ne vado subito, Ne vengo proprio ora); —sà ©, stressed personal pronoun (Lo prese con sà ©) to distinguish it from the unstressed pronoun se or the conjunction se (Se ne prese la metà  , Se lo sapesse); —sà ¬, adverb of afirmation or to express the sentiment cosà ¬ (Sà ¬, vengo, Sà ¬ bello e sà ¬ caro) to distinguish it from the pronoun si (Si à ¨ ucciso); —tà ¨, plant and drink (Piantagione di tà ¨, Una tazza di tà ¨Ã¢â‚¬ ) to distinguish it from te (closed sound) pronoun (Vengo con te). When Accents Are Optional The accent mark is optional: With a, that is, stressed on the third-to-last syllable, so as not to be confused with the identically spelled word that is pronounced with the accent on the penultimate syllable. For example, nà ¨ttare and nettare, cà ³mpito and compito, sà ºbito and subito, cà  pitano and capitano, à  bitino and abitino, à  ltero and altero, à  mbito and ambito, à  uguri and auguri, bà  cino and bacino, circà ¹ito and circuito, frà ºstino and frustino, intà ºito and intuito, malà ¨dico and maledico, mà ¨ndico and mendico, nà ²cciolo and nocciolo, rà ¨tina and retina, rà ºbino and rubino, sà ©guito and seguito, và ­ola and viola, vità ¹peri and vituperi.When it signals the vocal stress on words ending in -io, -à ­a, -à ­i, -à ­e, such as fruscà ­o, tarsà ­a, fruscà ­i, tarsà ­e, as well as lavorà ­o, leccornà ­a, gridà ­o, albagà ­a, godà ­o, brillà ­o, codardà ­a, and many other instances. A more important reason is when the term, with a different pronunciation, wo uld change meaning, for example: balà ­a and balia, bacà ­o and bacio, gorgheggà ­o and gorgheggio, regà ­a and regia.Then there are those optional accents that might be referred to as phonic because they signal the correct pronunciation of the vowels e and o within a word; an open e or o has one meaning while a closed e or o has another: fà ³ro (hole, opening), fà ²ro (piazza, square); tà ©ma (fear, dread), tà ¨ma (theme, topic); mà ¨ta (ending, conclusion), mà ©ta (dung, excrement); cà ²lto (from the verb cogliere), cà ³lto (educated, learned, cultured); rà ²cca (fortress), rà ³cca, (spinning tool). But beware: these phonetic accents are beneficial only if the speaker understands the difference between the acute and grave accent; otherwise disregard the accent mark, since it is not mandatory. When Accents Are Wrong The accent mark is wrong: First and foremost, when it is incorrect: there should be no accent on the words qui and qua, according to the exception noted;and when it is completely useless. It is a mistake to write dieci anni fà  , accenting the verbal form fa, which would never be confused with the musical note fa; as it would be a mistake to write non lo sà ² or cosà ¬ non và   accenting without reason so and va.

Othello V.’S. Macbeth Battle of Tragedy Essays - 2458 Words

In Shakespeare’s plays Othello and Macbeth the audience is presented with two great heroes who both poses a certain character flaw that inevitably leads to their downfall. This is the idea behind a tragic hero; a person of great importance comes to a tragic end because of a serious flaw in his character. Both Othello and Macbeth find themselves on top of the world one moment and being crushed beneath it the next. The next logical comparison to make between two of Shakespeare’s tragic heroes is who is more tragic, who fits the design of the tragic hero more closely, Othello or Macbeth. In order for one to judge who best fits the mold of the tragic hero, Othello or Macbeth, some criteria for being compared must be decided upon. The great†¦show more content†¦Othello tells his trusted friend Iago, â€Å"My parts, my title, and my perfect soul/ Shall manifest me rightly† (Shakespeare 1.3.31-32). After his tragic downfall Othello once again regains a measure of his good character and realizes what a terrible crime he has committed. To set things right he sentences himself to death and carries out his final judgement upon himself. Othello is truly remorseful and realizes what a fool he was to believe â€Å"honest Iago† and the lies he told. He cries out asking how Iago, the â€Å"demi devil,† could capture his soul that way. This realization of error only helps to add more tragedy to an already tragic scene. When one looks at Macbeth, however, in regardless to his good nature and character it is hard to find many examples in the work itself from Macbeth. At the beginning of the play Macbeth is being talk about by a few different people who all regard him as noble and goodly of nature. Macbeth is also a general in his countries military, like Othello, who is respected by the people under him, as well as his peers, as a man of great worth to his country. When Macbeth is first introduced though we see him being confronted by three witches who bring visions of grandeur. One would think this a good omen, but Macbeth seems unnerved by the whole thing. Macbeth’s friend, Banquo, asks him â€Å"good sir why do you start so...† wondering why his friend is not delighted andShow MoreRelatedWilliam Shakespeare and Macbeth8813 Words   |  36 Pagesancient Greek notion of tragedy concerned the fall of a great man, such as a king, from a position of superiority to a position of humility on account of his ambitious pride, or  hubris. To the Greeks, such arrogance in human behavior was punishable by terrible vengeance . The tragic hero was to be pitied in his fallen plight but not necessarily forgiven: Greek tragedy frequently has a bleak outcome. Christian drama, on the other hand, always offers a ray of hope; hence,  Macbeth  ends with the coronationRead MoreExpo5600 Words   |  23 PagesMacbeth: Easy Questions, Difficult Answers DERICK MARSH Macbeth is not an obscure play. The course of the action, unlike that of Hamlet, can easily be summarized. Most readers and audiences can come to some general agreement on what the play is about, provided that they can offer answers to the two major questions of understanding that the play poses. These answers, it need hardly be said, cannot be precise and absolute, since Shakespeare s plays, like life, never allow us the delusion of perfectRead MoreWilliam Shakespeare s Julius Caesar Essay1833 Words   |  8 Pagescomedies and tragedies. These divisions are rough approximation however. Several of the so called comedies are dark enough to be considered tragicomedies. The tragedies taking place in the ancient world are thematically similar to histories but histories are meant for British subject matter and some of the histories are quite comical. Some examples of his comedies are All’s Well That Ends Well, As You Like It, Comedy of Errors, some of his tragedies include Hamlet, Macbeth, Othello, Romeo and JulietRead MoreEssay on Biography of William Shakespeare2736 Words   |  11 PagesAge. It was in this atmosphere that London became a leading center of culture as well as commerce. Its dramatists and poets were among the leading literary artists of the daythis is the environment in which Shakespeare lived and wrote. In the 1580s, the writings of the University Wits defined the London theatre. Though grounded in medieval/Jacobean roots, men such as Marlowe, Greene, Lyly, Kyd, and Peele, produced new dramas and comedies using Marlowes styling of blank verse. Shakespeare outdidRead MoreThe Role of Drama in Our Society4602 Words   |  19 Pagesplot 2. Character 3. Thought 4. Language 5. Song and Dance 6. Spectacle or Visual Excess †¢ Action or plot – For Aristotle, a play’s action is of the utmost importance. By the term unity of action, he means that the best drama, particularly tragedies, are limitations of an action that is unified and complete. In this instance, unified means that all the scenes in the play are linked together by â€Å"probability and necessity.† That is to say, unlike the historian or journalist who reports eventsRead MorePlay Macbeth11985 Words   |  48 PagesAt the beginning of the play, Macbeth is a respected general, a devoted husband, and a loyal subject of the king. The first of the witches prophecies bring out his ambitious nature, but he struggles with killing the king. By attacking his manhood, Lady Macbeth convinces him to committ the first of his evil deeds. Macbeths evil deed causes him to suffer from fear and guilt, which leads to even more evil crimes. Then Macbeth becomes paranoid, suffering from hallucinations and sleeplessness. He becomesRead MorePlay Macbeth11979 Words   |  48 PagesAt the beginning of the play, Macbeth is a respected general, a devoted husband, and a loyal subject of the king. The first of the witches prophecies bring out his ambitious nature, but he struggles with killing the king. By attacking his manhood, Lady Macbeth convinces him to committ the first of his evil deeds. Macbeths evil deed causes him to suffer from fear and guilt, which leads to even more evil crimes. Then Macbeth becomes paranoid, suffering from hallucinations and sleeplessness. He becomes

Analysis Of Aldous Huxley s Brave New World - 3236 Words

Maddie Holm Dixon-Willden AP English Literature 12 8 December 2014 Utopia s Price Tag Many people wonder what it would be like to live in a perfect society; one in which everyone is equal, happy, and virtually living easier lives on a day to day basis. A society is defined as the aggregate of people living together in a more or less ordered community. The perfect society would hold a more ordered community, obviously. However, perhaps this utopian dream could carry a society that hides malicious motives in order to keep up appearances. Aldous Huxley illustrates this idea in his timeless work of science-fiction, Brave New World. Huxley illuminates a malicious government that hides its true motives from an unsuspecting society by using†¦show more content†¦The Great Depression had a substantial effect on the economic side of the nation, but possibly, an even more substantial effect on the lives of those who lived through the Depression. The Depression affected the lives of everyone, young and old, throughout the industrialized nation, such as the United States, Great Britain, and Germany. The majority of adolescents living during the Great Depression were uneducated and malnourished. School establishments were forced to close due to the lack of funds and employees (Meissner 1). Food scarcity was not uncommon and a sufficient amount of children and adults were suffering from starvation, malnourishment, and disease. Living during the Depression seemed tragic and hopeless to most, however, had a huge impact on the way people saw and continue to see their lives and marked an important point in history. Brave New World, when put into context with the Great Depression, is a complete antithesis of that particular lifestyle. Perhaps the significantly different lives that characters, such as Lenina, Fanny, and Henry, were seen as the ideal â€Å"dream life† to many that lived during a time of ultimate pillage. Quotes from a study about the children of the Great Depression were collected, by an author whose name is not cre dited, and convey interesting ideas and morals that developed solely because of the devastating time period. One individual (quotations are not given credit)

The Importance Of Clean Drinking Water Pollution - 2357 Words

Abstract The sustenance of safe and quality drinking water is increasingly becoming an urgent priority due to global pollution. It means that maintaining clean drinking water requires effective policies, regulations, and acts that identify, document, and eliminate health risks in all potable water sources. Water pathogenic microorganisms must be understood and identified in water sources because they have a relationship with acute and chronic illnesses. Surface water could quickly change because of human waste, chemicals, and organic nutrients. Water disease outbreaks could occur due to inadequate water treatment facilities, illegal dump sites, and outdated water lines/infrastructure. Policies made across the world must include the goal of†¦show more content†¦According to the World Health Organization (WHO), a drinking water quality value represents the constituent concentration that results in no health risk to a consumer over an extended period of consumption. It must be sustainab le for human consumption. Guidelines available must be followed to ensure clean water supply for the consumers. When enforcing government acts the local, socioeconomic, geographical, and cultural factors are accounted within the acts. In each country relevant authorities must look at all considerations when setting policies concerning water quality issues. The matter of water quality maintenance must include everyone because leaving them only to agencies of water control may lead to a conflict of interest (WHO, 2004). Water analysis alone cannot maintain clean water and combined with periodic review and policy compliance is vital. Reviewing and acceptance of any type of water treatment facilities form a necessary basis for the maintenance of quality drinking water. According to the WHO, quality drinking water contains no pathogens and bacteria indicative of fecal matter and that regular water samples should be taken and examined to ensure good quality drinking water. The presence of Escherichia Coli in water is a potential indicator of fecal matter. Clean drinking water must not contain any trace of bacteria once the sample is analyzed. The provision ensures that, quality, pathogen free

Chevron Essay Example For Students

Chevron Essay Chevron is the second largest producer of oil in the Gulf of Mexico. It is thethird largest producer of oil in the United States and 24 other countries. Their production worldwide has been quoted as 1.4 million barrels of oil and gasa day. Chevrons products are transported over land by pipeline and tankers,and over water by barges. The headquarters for this huge corporation is inHouston, Texas, but they also have offices in California, London, Singapore,Mexico, and Moscow to name a few. They have pipelines that extend across theUnited States and also in Africa, Australia, Indonesia, New Guinea, Europe, andthe Middle East. In addition to oil and natural gas, Chevron is also one of theleading coal producers in the United States. The company is very interested inthe environment and more than half of the companys reserves are of low sulfurcoal. Chevrons latest accomplishment is geared towards capturing much of theoil reserves waiting to be found in Russia. Before the fall of the Soviet Unionin 1991, Chevron had nearly signed a deal with the government to buy Tenghiz,the biggest oil field to become available in twenty years. Hug reserves of oil,approximately 250 billion barrels, were waiting to be taken from the earth. After the uprising in Russia, Chevron feared that the deal would be off. Fortunately, they were able to bargain with the new-found government and enterinto a joint agreement to produce oil from the fields in Tenghiz. At this time,Chevron is planning to export the oil from Russia by pipeline to the Black Seawhere it will be transported out by oil tanker. The cost of this entire dealwill be somewhere in the area of $10 billion dollars. In 1991 Chevron hadrevenues of $40 billion dollars with a net income for the year of 1.3 billiondollars. Category: Science

Accounting For Business Decisions - Caltex Australia Limited

Question: Discuss about the Accounting For Business Decisions of Caltex Australia Limited. Answer: Introduction: The report mainly helps in evaluating the overall financial stability of Caltex Australia Limited. In addition, the study effectively evaluates the significant change in balance sheet, income statement and cash flow statement of the company from 2014 to 2015. Moreover, the novice provides detailed explanation about the changing revenues and cost affecting the overall profitability of the company. Caltex Australia Limited has been operating in Australia for more than 100 years providing the citizens with sufficient supply of fuels, which might be needed in their daily operations. Moreover, the company has around 3000 employees currently working all over Australia to support its supply process. The company has been operating in LPG gases, petrol, diesel, and jet fuels. A. Statement of Financial Position: a) Total current assets Particulars 2015 2014 % Change Total current assets 2,005,239 2,099,336 -4.482% Cash and cash equivalents 263,764 53,122 396.525% Receivables 681,542 837,672 -18.639% Inventories 969,885 1,118,084 -13.255% Current tax assets 51,167 56,704 -9.765% Other 38,881 33,754 15.189% Table 1: Showing the components of Total current assets (Source: caltex.com.au 2016) The overall total current assets of the company mainly declined from 2014 to 2015 indicating a slow growth in asset accumulation. Moreover, cash and cash equivalents of Caltex Australia Limited mainly increased 396.25%, which helps in increasing its overall current assets. However, all the other current assets components mainly decreased from 2014 to 2015 indicating lower growth in accumulating current assets. Paci (2012) stated that investor with the help of current asset evaluation is able to determine the overall ability to pay its short-term obligations. On the other hand, Peng (2015) criticises that companies use inflated balance sheet to project financial strong performance, which in turn helps in attracting potential investors and increase its investment capacity. In addition, the overall decline in percentage of inventories mainly help in depicting higher sales conducted by the company in the current fiscal year. b) Total non-current assets Particulars 2015 2014 % Change Total non-current assets 3,099,502 3,029,198 2.321% Receivables 2,824 3,246 -13.001% Investments accounted for using the equity method 9,412 24,181 -61.077% Intangibles 182,626 188,188 -2.956% Property, plant and equipment 2,602,865 2,363,672 10.120% Deferred tax assets 298,158 442,183 -32.571% Employee benefits 1,411 6,719 -79.000% Other 2,206 1,009 118.632% Table 2: Showing the components of Total non-current assets (Source: caltex.com.au 2016) With the help of figure 2, the overall total non-current assets of Caltex Australia Limited mainly raised 2.321% from 2014 to 2015. In addition, the components of non-current assets mainly declined in 2015 indicating a low accumulation of assets conducted by the company. Moreover, the overall total assets of the company also declined from 2014 to 2015, which mainly reduces the company ability to support its future activities. Hirtle et al. (2015) criticises that declined in total assets mainly portrays an increase in cash reserves of the company. Moreover, the cash reserves of Caltex Australia Limited increased around 396.525% and other income in non-current assets increased 118.632% indicating a sale in assets conducted by the company. c) Total current liabilities Particulars 2015 2014 % Change Total current liabilities 1,217,749 1,503,900 -19.027% Payables 966,806 1,175,515 -17.755% Interest bearing liabilities 122 110 10.909% Current tax liabilities 30,478 - 100.000% Employee benefits 109,993 163,200 -32.602% Provisions 110,350 165,075 -33.152% Table 3: Showing the components of Total current liabilities (Source: caltex.com.au 2016) In addition, the overall figure 3 mainly helps in depicting the overall decrease in total current liabilities by 19.027% from 2014 to 2015. In addition, the decline in current liabilities mainly helps the company in improving its overall profitability in the end. Moreover, expenditure on provisions, employees benefits, and payables mainly declined in 2015, which in turn might help in stabling the overall financial strength of the company. Adrian and Shin (2014) cited that investors evaluate the decrease in liabilities a positive attribute, which might help in increasing overall price to book ratio of the company. On the other hand, () argued that some companies use unethical measures to boost the financial strength and lure in potential investors. d) Total non-current liabilities Particulars 2015 2014 % Change Total non-current liabilities 1,099,187 1,092,043 0.654% Payable 9,743 7,642 27.493% Interest bearing liabilities 695,238 692,169 0.443% Employee benefits 50,669 59,253 -14.487% Provisions 343,537 332,979 3.171% Table 4: Showing the components of Total non-current liabilities (Source: caltex.com.au 2016) Moreover, the overall figure 4 mainly helps in evaluating the overall increase in 0.654% in non-current liabilities of Caltex Australia Limited from 2014 to 2015. In addition, the company mainly decreased its expenditure in employee benefit schemes from 2014 to 2015. However, other components of non-current liabilities mainly increased, which mainly raised the overall non-current liabilities of the company. This increased liability might eventually decrease the overall ability of the company to pay its short-term debts and in turn reduce its overall net book value. In this context, Jimenez and Ongena (2012) stated that decrease in total asset mainly reduces the overall current ratio of the company, which in turn projects its lower financial stability. On the other hand, Koo (2013) criticises that current ratio does not help in predicting the adequate financial stability of the company as it includes inventories in their valuation. e) Total stockholders equity Particulars 2015 2014 % Change Total stockholders equity 2,787,805 2,532,591 10.077% Table 5: Showing Change in Total stockholders equity (Source: caltex.com.au 2016) In addition, the overall change in stockholders equity from 2014 to 2015 is around 10.077%, which mainly indicates the rise in retained profits conducted by the company. Moreover, the reason for increase in total stockholder equity is due to exponential growth in retained earnings and decrease in reserves conducted by the company during 2015 fiscal year. Jimenezet al. (2012) stated that increased retained earnings mainly help investors to evaluate the higher dividend, which could be paid by the company in the current fiscal year. Moreover, the exponential rise in retained profits is mainly due the low cost expenditure conducted by the company during 2015 as compared to previous fiscal year. On the other hand, Keyset al. (2014) mentioned that decrease in expenditure might negatively affect in total production, which in turn might reduce the revenue generation capacity of the company. B. Stockholders Equity: a) Review the stockholders' equity section and listing the stockholders' equity account balances and number of outstanding shares: Moreover, the overall stockholders equity share mainly showed a positive change in 2015 compared to 2014. This mainly indicates the overall retained profits generated by the company during the fiscal year. Furthermore, there was no change in declared outstanding shares issued by the company, which could only indicate that the company did not initiate IPO in 2015. Gambacorta et al. (2014) stated that increase in equity share mainly helps investor to evaluate the dividend, which could be provided by the company at the end of the fiscal year. Furthermore, the components of the total stockholders equity are issued capital, treasurer stock, reserves, retained profits and non-controlling interest. However, there was no change in issued capital but in treasure stock and reserves there was substantial increase from 2014. In addition, the rise in retained earnings and non-controlling stocks mainly helps the company to raise the overall total shareholders equity from 2014 to 2015. On the other hand, Chuiet al. (2014) criticises that some companies use loopholes in accounting standard to inflate their balances sheet, and portray a higher retained income, which might eventually increase its overall share price. C. Statement of Profit Loss: a) Total (operating) revenues: The company experienced an increment of over 2300% in the revenue collections during the current year over and above that of last year. This displays the fact that the company has been able to consolidate large market share from its immediate competitors. The diversification of the company through entering the LPG segment along with expansion of hydro electricity projects has enabled the company towards attracting new sets of consumers. Further, Bai et al. (2014) stated that companies are able to capitalise upon large operating costs incurred by its competitors by maintaining lower level of breakeven point. The policies in terms of product pricing have contributed towards the rise in levels of revenue. Therefore, through product pricing strategy along with sales management the company has succeeded towards improving its revenue levels. b) Cost of Goods Sold: The reduction in cost of goods sold during the current year can be attributed to several factors primary among them being cost control measures undertaken at each level of operations, streamlining of supply chain through management of logistical issues. As per Bartov and Mohanram (2014), development of customised logistical solution reduces both the transportation costs and supply chain bottlenecks of a company. In addition, through analysis of real time data along with demand forecasting the company has been able to minimise the variance in both direct costs and procurement overheads leading to an overall decrease in the level of costs. Further, the company has reduced the level of periodical costs through changes in amortisation schemes along with transferring its promotional activities online from the initial print media outlets. c) Total expenses (before income taxes): Particulars 2015 2014 % Change Total expenses (before income taxes) 19,321,777 24,210,743 -20.193% Net foreign exchange losses 26,616 21,730 22.485% Selling and distribution expenses 1,039,239 1,097,882 -5.341% General and administration expenses 135,309 241,913 -44.067% Finance costs 82,202 119,604 -31.272% Table 6: Showing the components of Total expenses before income tax (Source: caltex.com.au 2016) Caltex Australia Limited displayed a decrease of over 20% in its total expenses prior to tax leading to the inference that issues pertaining to cost management are adequately dealt with. Moreover, use of predictive analysis of energy sector using real time information, undertaking leasing activities at a favourable rate and stringent internal audit has contributed towards lowering of level of expenses (Papa et al. 2015). d) Any non-operating gains and losses: As Caltex has undertaken several expansionary measures over the past year, the company saw its overall gains from non-operating activities rise by over 25 times. The introduction of smart fuels in niche markets along with capitalising on the favourable exchange rates the company has increases profits of margins of Caltex exponentially. Moreover, through offering third party logistical services and marine transportation facilities Caltex has capitalised upon non-operating activities to generate higher amount of revenues. Further, through facilitating sale of third party automotive parts in the companys flagship stores Caltex has improvised upon its profit generation avenues (Bauman and Shaw 2016). e) Earnings per common share: Through expansion of product line Caltex has managed to capture sizeable amount of Australian energy market. Moreover, the company followed a policy of buying back its share over the past year along with capital procurement policies that entailed external sources of funding. As stated by Delgado et al. (2012) implementation of policies intended to increase shareholder and investors confidence through higher level of profit margin. Thus, the company was able to borrow at a favourable rate of return leading to decrease in dependence upon share issues for financing requirements. Further, Bhandari and Iyer (2013) states that even though a high EPS is desirable it can also represent spike in hidden agency costs along with increasing probability of principal-agent issues in the near future. D. Statement of Cash Flow: a) Net cash inflow from operating activities In addition, the overall inflow of the company mainly increased from 2013 to 2015, indicating an effective rise in overall revenue from customers. This increased cash flow mainly helps in boosting liquidity of the company. In addition, the overall net cash inflow also increased due the continuous decline in payments to suppliers conducted by the company from 2013 to 2015. This decline in payments mainly resulted in lower cost of production conducted by the company during theses fiscal years. However, the interest received, income tax paid and finance cost paid by the company declined in 2015, indicating an effective rise in cash accumulation. Miaoet al. (2016) argued that increased cash accumulation mainly portrays lack of objective and leadership skills deployed in an organisation in continuously taking investment risks. (Refer to appendix) b) Net cash outflow from financing activities The net cash outflow mainly decreased from 2014 to 2015, while is still increased as compared to 2013 transactions. Moreover, the repayment of borrowing mainly increased from 2013, indicating a rise in loans taken by the company. In addition, proceeding from borrowings and dividend paid mainly increased in 2015 relatively as compared to 2014 and 2013. Dimitrijevic (2015) stated that companies by increasing income and decreasing expenses are able to raise their overall liquidity, which might help in supporting their future endeavours. (Refer to appendix) c) Net cash outflow from investing activities However, the overall net cash outflow of the company has been slightly declining from 2013 to 2015, indicating a slow investing activities conducted by the company. Moreover, the expenditure conducted by the company on purchase of assets and liabilities through business combinations majorly declined from 2015, helping the company to boost its overall liquidity. Furthermore, the decline in major investing activities and increase in sale of property has been mainly witnessed during 2015. Farshadfar and Monem (2013) argued that increased sales of property mainly reduce the overall ability of the company to generated higher productivity to support its future activities. (Refer to appendix) d) Net increase in cash during the year In addition, the overall net increase in cash during 2015 mainly indicates higher liquidity position of the company. Furthermore, during 2014 due to low revenue generation the company overall liquidity position was hampered. Callet al. (2013) stated that companies with the help of high liquidity are able to make adequate investments in projects, which might raise its overall future profits. In addition, the overall increase in cash mainly helps Caltex Australia Limited to maintain the required flow of working capital, which might eventually increase its overall productivity. (Refer to appendix) Conclusion and Recommendations: The overall study mainly helps in evaluating the current financial position of Caltex Australia Limited for 2015. In addition, the report also helps in evaluating the overall change in expenses and income obtained by Caltex Australia Limited from previous fiscal year. Moreover, the novice effectively depicts the significant changes in balance sheet, income statement, and cash flow statement of Caltex Australia Limited from 2014 to 2015. Moreover, the study depicts the main reason for change in substantial revenue and profits of the company in 2015 compared to 2014. Being in the energy sector the revenue of the company did not rise from decreasing oil barrel prices rather it increased by decreasing inventories loss and raising profits from other income. However, after decrypting the overall balance sheet of Caltex Australia Limited it could be evaluated that the company needs to deploy zero based budgeting system in their operations to further reduce its overall expenditure. In addition, the company could also employee financial experts, which might help in reducing the overall losses incurred in exchange rate. Moreover, the company could effective increase in sales of products by raising its demand in Australia and other countries. Moreover, the expansion of Caltex Australia Limited might evidently help in increasing its activities in new horizons and attain higher profitability from operations. 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