Wednesday, May 20, 2020

What is The Basic Plot of Mice and Men - Free Essay Example

Sample details Pages: 4 Words: 1061 Downloads: 6 Date added: 2019/05/29 Category Literature Essay Level High school Tags: Of Mice And Men Essay Did you like this example? Of Mice and Men is a book written by John Steinbeck. He was born on February 27, 1902, in Salinas, California. Steinbeck published this novel in 1937. It is about two men and their brawl to reach their dreams of owning their own ranch. This story takes place at a farming ranch in Soledad, a town southeast of Salinas. It was written during the time of the Great Depression in the 1930rs. Animals are shown by symbolism throughout the story. They play an important role. They also allow us to discover important characters and their traits. The first mouse that is discovered in the novel is the dead on Lennie kept in his pocket to pet. It shows how Lennie doesnt care much about death as long as he feels delighted. The mouse is a source of comfort for Lennie, because he is unable to pet rabbits. When he kills it, Lenniers problem is noticeable, killing what he loves. The mouse if weak and impotent, like Lennie would be helpless if he didnt have George. Don’t waste time! Our writers will create an original "What is The Basic Plot of Mice and Men?" essay for you Create order The book Of Mice and Men is written is third person omniscient along with being in present tense. The whole entire book is written in third person omniscient. One of John Steinbeckrs achievements for writing in third person was that he always knows what is going on with every character through the entire book. Along with this, another achievement of his was that he can write in this point of view without telling us what the characters thoughts are. Having written Of Mice and Men in third person helped make the book what it has become. If John Steinbeck would had written the book in any other point of view it would had completely changed the book. In Of Mice and Men there are several main characters with the first being George. George is a scrawny guy in his late thirties, early forties that is a caretaker for Lennie. George is a good guy that is always there for Lennie no matter what. George is a mature guy that likes to talk about what his life would be like if he didnt have to deal with Lennie, but George doesnt really mean what he says about Lennie. George has a pretty dull personality most of the time, although, he does like to cut up a little bit when he drinks. When George says, Hell no. He just scared her. Id be scared too, if he grabbed me. But he never hurt her. He jus wanted to touch that red dress, like he wants to pet them puppies all the time. (page 42) This quote shows that George cares for and is protecting Lennie so that he doesnt get in trouble. Along with George, is his sidekick, Lennie. Lennie is built like a lumberjack. He is tall, stout and very strong, but can be too strong at times. Lennie has a great imagination, which he uses to describe what his and Georgers farm is going to look like when they get enough money to buy one. Lennie is a soft guy that likes to take care of animals and people, but his strength can be to much and he ends up hurting them. If you dont want me I can go off in the hills an find a cave. I can go away any time. (page 104) George had gotten mad at Lennie and said something that made Lenniers delicate mind think that he wasnt wanted. Another main character is Curley. Curley is the bosses son. Curley is a small man that thinks he is bigger than what he actually is. Most of the field workers wear flat soled boots, where as, Curley wears high-heeled boots so that he is distinguished. Curley is hot headed and has an aggressive attitude. He also has a pretty, flirtatious wife that he gets jealous of when she is around other men. You the new guys the old man was waitin for? When Curley says this it makes him seem like he thinks he runs the show around the farm, which shows that he thinks he is better than what he really is. Then you have Candy which has been working on the farm for nume rous years. Candy is getting old and doesnt know what the future is going to lead to with him being so old. Candy is an innocent man who extremely caring for his best-friend, his dog, that smells awful. He wants to join George and Lennie with their farm. Candy says that he will put his life savings into as long as he can stay. Candy is a good man that doesnt have a real future. Id make a will an leave my share to you guys in case I kick off, cause I aint got no relatives or nothing . This shows that Candy is really dedicated to George and Lenniers farm. One of the most perceptible themes in the novel is dreams. It provides the characters with meaning and motive, specifically, George and Lennie, and eventually Candy. They once dreamed that one day they will buy their own land where Lennie can tend to rabbits, George can live peacefully, and they can also live independently off of the land. Candy, unlike Crooks and Curleyrs wife, believes their dream can become true and see hope arise from this forlorn character. Through this, it becomes evident that the dreams form the foundation of a worth-living life. Candy, once thought to be as old and as hopeless as his dog. This reveals excitement and passion. Dreams can be a beautiful thing, but for Curleyrs wife, it led her to a life of misery. Sometimes having certain dreams allows you to be too nave and this is what occurred in her case. She was so desperate to escape her old life and achieve her dreams that she became gullible and found herself caught in a tactic. The significance of the title comes from the mouse and the people in the story. No matter what you do in life, everything comes to an end. With this being said the thoughts and actions that you make in life ought to be well thought out so life doesnt come to an end quicker than it has to. There wasnt much the mouse could had really done to prevent from dying, but humans can do a lot more.

Wednesday, May 6, 2020

Herbert Spencer Essay - 13142 Words

[pic][pic] [pic] [pic][pic] Herbert Spencer | | |Biography: Herbert Spencer | Herbert Spencer (1820-1903) was an English philosopher, scientist, engineer, and political economist. In his day his works were important in popularizing the concept of evolution and played an important part in the development of economics, political science, biology, and philosophy. Herbert Spencer was born in Derby on April 27, 1820. His childhood, described in An Autobiography (1904), reflected the†¦show more content†¦His views concerning a science of sociology are elaborated in two major works, Descriptive Sociology (published in 17 volumes, 1873-1934) and The Study of Sociology (1873). Spencer was particularly influential in the United States until the turn of the century. According to William Graham Sumner, who used The Study of Sociology as a text in the first sociology course offered in an American university, it was Spencers work which established sociology as a separate, legitimate field in its own right. Spencers demand that historians present the natural history of society, in order to furnish data for a comparative sociology, is also credited with inspiring James Harvey Robinson and the others involved in the writing of the New History in the United States. Economic Theories Social philosophy in the latter part of the 19th century in the United States was dominated by Spencer. His ideas of laissez-faire and the survival of the fittest by natural selection fitted very well into an age of rapid expansion and ruthless business competition. Spencer provided businessmen with the reassuring notion that what they were doing was not just ruthless self-interest but was a natural law operating in nature and human society. Not only was competition in harmony with nature, but it was also in the interest of the general welfare and progress. Social Darwinism, orShow MoreRelated Social Darwinism: Herbert Spencer and The Catholic Church Essay479 Words   |  2 Pages Herbert Spencer was the most important Social Darwinist of the 19th Century. He was the first to begin thinking about evolutionist long before Darwin came out with his book on the Origins of Species. He had many theories such as that everything evolves from one basic creature and then breaks off into more diverse species (Haberman (Hab.), 171). His theory was that social, political, and intellectual movements were caused by the development from the homogeneous to the Read More Herbert Spencer Essay example1597 Words   |  7 PagesHerbert Spencer The most extreme reflection of nineteenth-century individualism is to be found in the encyclopedic system of Herbert Spencer (1820-1903). Both his paternal and maternal ancestors were of a long English and French nonconformists, dissenters and rebels, and Spencer traces in his amp;quot;Autobiographyamp;quot; his amp;quot;conspicuous disregardamp;quot; of political, religious, and social authority to the tradition of independence and dissent so long cherished by his family. Spencer’sRead MoreEssay on The Philosophies of Georg Hegel and Herbert Spencer1267 Words   |  6 Pages The Philosophies of Georg Hegel and Herbert Spencer The Philosophy of Georg Wilhelm Hegel (1770-1801) Metaphysics nbsp;nbsp;nbsp;nbsp;nbsp;Georg Wilhelm Hegel aspired to find a philosophy that would embody all human experiences with the integration of not only science, but also religion, history, art, politics and beyond. Hegel’s metaphysical theory of absolute idealism claimed that reality was the absolute truth of all logic, spirit, and rational ideas encompassing all human experience andRead MoreWilliam Sumner and Sociology1103 Words   |  4 Pagesto sociology that includes the concept of ethnocentrism, the term folkways, and the term mores. Sumner was influenced by his parents but his major influence in the field of sociology was the English sociologist Herbert Spencer. Also, he influenced many people through his books, essays, and speeches. There are many surprising and interesting facts about William Sumner such as his time as an ordained minister and traveling to Europe to further his studies. Background William Graham Sumner wasRead MoreThe Rise Of Natural Science1425 Words   |  6 Pagessome philosophers or sociologists such as Herbert Spencer have developed it further (Gollin, 1970: 6; Turner, 2001: 30). However, the idea of positivism seems to have some issues; for example, basically the origin of sociology is biology though the goal is regarded to reach astronomic or physics fields (Johnson, 2008: 25). Therefore, there seem to be a tendency that both Comte and Spencer cannot explain their theories adequately to some extent. This essay argues that although the idea of the adoptionRead MoreIn Early Childhood, Play Diverges, Contingent On An Immense1351 Words   |  6 Pagescreativeness and imagination, promote an advanced configuration of play? How is it that a child learns to share and take turns? (Tomlin, 2007). One of the most influential classical theories is the theory of surplus energy, first developed by Herbert Spencer (1873). The surplus energy theory views play as instinctive, life-satisfying, and play that is an unconscious activity, without ulterior benefit. There is a common predisposition for people to be active, and play is the directionless release ofRead MoreThe Theory Of Social Darwinism1345 Words   |  6 Pagescandidates. Some believe a higher tax rate on the rich is the solution whiles others believe it will do more harm to the society good. I ask myself, should Mr. Herbert Spencer, Minister Graham Sumner, and Andrew Carnegie come back to life, what will be their response? The aforementioned are the considered the fathers of Social Darwinism. In this essay I will discuss and evaluate the theory of Social Darwinism. Social Darwinism, a theory that supposed that humans are subject to Darwin’s law of evolutionRead MoreThe Early Stages of Psychology974 Words   |  4 PagesLocke, a person will only gain knowledge once he or she interacts with the outside world and stimulate his or her sense organ (Raghunathan, 2001). This form of belief system also led Locke to publish a proclamation titled An Essay Concerning Human Understanding. In this essay Locke discussed the limits of human understanding in respect to God, oneself, nature, and artifacts as well as a variety of different kinds of ideas. It tells us in detail what we can claim to know and what we cannot. PeopleRead MoreSociology : A Sociological Perspective1292 Words   |  6 PagesWas well known for his essays Was the developer for the 4 Basic Ideal Types The focus on what motivates social action 4 Basic Ideal Types Zweckrational Individual rationally choose both goal and means Wertrational Striving for a goal Affectual Emotional state of the actor Traditional Customary habits Max Weber- Major Works The Protestant Ethic and the Spirit of Capitalism Religion of China (1916) Religion of India (1916) Ancient Judaism (1917-1918) His last essay was â€Å"Economy and Society†Read MoreRelationship Between The Worker And The Capitalist997 Words   |  4 PagesIn recent times, inequality has been found on high levels all around the world, this is due to how the market functions and the relationship between the worker and the capitalist. In this essay, the characteristics of Capitalism will be described followed by an analysis of how it produces wealth inequality, however a political economical approach will be used. Emphasized are the thoughts of Karl Marx and Adam Smith. To begin with, Adam Smith in his book Nature and Causes of the Wealth of Nations

Accounting and Financial Analysis Business of Raising Cattle

Question: Describe about the Accounting and Financial Analysis for the Business of Raising Cattle. Answer: Introduction The people in Australia have been carrying on the business of farming and raising cattle for many years to earn their livelihood. However, in the present era, farming has become one of the most attractive businesses. The advancement in the technology has taken the business of farming to another level. In the present days, the farming activities are not only carried by the individual farmers and their families, but big companies are also getting into this business. In the context, with the objective to analyze the attractiveness of farming and cattle raising business, a report has been presented here. This report covers the study of financial results of Windy Downs which is a family business carrying on faming and cattle raising business. Further, this report also covers the budgetary analysis, cost estimations, and optimizing the resource allocation. Moreover, the report also highlights organizational structures and benchmarking principles which are applied to help business grow. 1 (a) Windy Downs: Trend Analysis Income Statement: 2009/10 2010/11 2011/12 % Change 2010/11 2011/12 Gross Margin - Cattle 208,129 215,568 218,423.00 3.57% 1.32% Gross Margin - Wheat 46,898 48,789 79,348.00 4.03% 62.64% Gross Margin Sorghum 93,726 96,246 137,992.00 2.69% 43.37% Net Operating Income 348,753 360,603 435,763.00 3.40% 20.84% Operating Expenses 274,456 280,333 247,232.00 2.14% -11.81% Net Income $74,297 $80,270 248,063.00 8.04% 209.04% Cash Flow Statement: 2009/10 2010/11 2011/12 Beginning Balance 15,110 18,456 $10,358.00 22.14% -43.88% Cash Inflow 390,923 414,678 518,335.00 6.08% 25.00% Cash Outflow 387,577 422,776 383,515.00 9.08% -9.29% Ending Balance $18,456 $10,358 145,178.00 -43.88% 1301.60% Balance Sheet: 2009/10 2010/11 2011/12 Current Assets 565,956 568,958 159,179.00 0.53% -72.02% Long Term 475,290 432,099 950,499.33 -9.09% 119.97% Fixed Assets 4,289,970 4,437,980 4,490,016.00 3.45% 1.17% Total Assets 5,331,216 5,439,037 5,599,694.33 2.02% 2.95% Current Liabilities 2,456 2,705 - 10.14% -100.00% Non-Current Liabilities 300,000 260,000 220,000.00 -13.33% -15.38% Total Liabilities $302,456 $262,705 220,000.00 -13.14% -16.26% Net Worth $5,031,216 $5,179,037 5,379,694.00 2.94% 3.87% 2009/10 2010/11 2011/12 Trading Accounts Livestock 226,720 234,943 264,545.00 12.88% 27.11% Commodity 135,473 144,891 228,750.00 -30.38% 9.91% Gross Trading Profit 362,193 379,834 493,295.00 82.50% 137.01% Business Expenses 122,689 125,320 65,775.00 -39.79% -68.40% Depreciation 137,090 132,454 81,405.00 -36.36% -60.89% Business Income 102,415 122,060 346,115.00 -41.35% 66.30% Operator Expenses 55,000 55,000 100,052.00 -73.57% -51.93% Operating Profit 47,415 67,060 246,063.00 -67.78% 18.23% Financial Expenses 17,549 17,514 17,939.00 -91.59% -91.38% Business Return 29,865 49,546 228,124.00 -76.19% 9.61% 1 (b) From the chart presented above, it could be observed that the gross margin of cattle is consistent with slight ups and downs through the period of three years. However, the gross margin of wheat can be seen to be showing increasing trend over the period of three years. Same observation has been made in respect of the gross margin of sorghum as it can also be seen to be increasing year by year. The net worth of the business is also showing increasing trend contently over the period while significant improvements have been observed in the business return. The business return has shown sudden increase in the year 2012, which can be observed from the bar emerging higher in the chart. 2 (a) The small businesses in Australia at the initial stage are handled by individuals and their families, which is technically called sole trader. As the size of the business grows, more resources and capital is needed, thus, the sole trader form of business is transformed in to a partnership firm (Hoffman et a., 2014). In the partnership form, the business is managed and controlled by two or more individuals having predefined share in profits and capital. Though, the partnership form of business is quite flexible, but to take the business beyond local boundaries of a country, a separate legal entity is needed, which is created by forming a company (Hoffman et a., 2014). All the forms of business such as sole proprietary, partnership, and company have their own advantages and disadvantages. The individual business lacks in capital and other resources, while, partnership and company does not. Thus, is large capital is needed; company is the best suited form of business but there are various legal formalities. However, from the management view point, individual business is best suited because an individual can take autonomous decisions. Further, there are certain legal requirements which also make it compulsory to form a company from partnership, for example, if business is to raise money from public, it will have to be listed on the stock exchange (Hoffman et a., 2014). 2 (b) As discussed, all the business forms such as sole proprietary, partnership, and company has their own advantages and disadvantages. In regard to the rural business, the most appropriate form of business would be partnership firm (Fox, 2014). The most prominent reason for opting partnership as the most appropriate form of business for rural business is the flexibility. The partnership business requires fewer legal formalities and provides flexible legal environment to carry out the business. Further, partnership also overcomes the shortcomings of sole proprietor business such as small capital and lack of other resources (human resource). Moreover, the certain taxation benefits available to sole traders are also extended to the partnership firms but these not available to the companies (Fox, 2014). 5 (a) Partial budget: Barley to replace wheat (200ha) Losses Category Value Total Return Lost from wheat Wheat harvest $267 $133,500 Extra Costs involved in Barley Machinery Operations $19 $3,800 Fallow spraying $26 $5,200 Seed $24 $4,800 Fertilizer $52 $10,400 Herbicide $3 $600 Harvesting $43 $8,600 Total Losses $166,900 Gains Category Value Total Extra revenue from barley Barley Harvest $198 $114,840 Costs saved from wheat Machinery Operations $21 $4,200 Fallow spraying $23 $4,600 Seed $26 $5,200 Fertilizer $53 $10,600 Herbicide $5 $1,000 Harvesting $45 $9,000 Total Gains $149,440 Loss/gain difference -$17,460 5 (b) Partial budget: Chickpeas to replace wheat (250ha) Losses Category Value Total Return Lost from wheat Wheat harvest $267 $133,500 Extra Costs involved in Chickpeas Machinery Operations $15 $3,000 Fallow spraying $22 $4,400 Seed $70 $14,000 Fertilizer $16 $3,200 Herbicide $8 $1,600 Insecticide $43 $8,600 Fungicide $6 $1,200 Aerial spraying $19 $3,800 Scouting $10 $2,000 Harvesting $50 $10,000 Total Losses $185,300 Gains Category Value Total Extra revenue from chickpeas Chickpea Harvest $457 $137,100 Costs saved from wheat Machinery Operations $21 $4,200 Fallow spraying $23 $4,600 Seed $26 $5,200 Fertilizer $53 $10,600 Herbicide $5 $1,000 Harvesting $45 $9,000 Total Gains $171,700 Loss/gain difference -$13,600 5 (c) In respect of the budget being prepared to replace Wheat by Barley, it has been observed that the outcome is adverse. The results of the budgeted cost and benefit analysis depicts that replacement of wheat by barley would cause loses of $17,640 to Windy Downs. The incremental benefits of this proposal are negative and thus, it is recommended that the wheat is not to be replaced with barley. Further, another proposal was analyzed wherein wheat was proposed to be replaced with chickpeas. The results of the incremental cost and benefit analysis again showed negative outcome. The estimations show that if Windy Downs go to replace wheat with chickpeas, it will incur a loss of $13,600. Thus, considering the outcome of the budget estimations, it is recommended that wheat should not be replaced with chickpeas. 6 (a) In the business context, sustainability implies doing business in such a way that adequate balance is maintained between financial, social, environmental needs. In order to maintain the sustainability of the business of Windy Downs, two projects such as rural community development project (RCDP) and waste reduction and soil development project (WRSDP) have been identified (UCDAVIS, 2016). The rural community development project is aimed at working for the welfare of the people living in villages and improving their living standard. Through this project, it is expected that the local consumption of the products produced by Windy Downs would increase, which in turn will add value to the business and help expanding the business. The second project namely waste reduction and soil development is aimed at improving the business processes and technology. The improved processes and deployment of the advanced technology is expected to achieve a significant waste reduction, which will provide the business an opportunity to stand up with the competitors. Further, the soil development is an essential aspect of the farming business, which will also be taken care of through this project (UCDAVIS, 2016). 6 (b) Please note that the information presented in the statement given below is purely based on the assumptions. Estimation of Total Cost of the Projects S. No. Particulars Projects RCDP WRSDP A Labor Cost Labor Hours 520 1560 Hourly Rate $10.00 $10.00 Wages $5,200.00 $15,600.00 Superannuation cost $50,000.00 $100,000.00 Work cover cost $25,000.00 $50,000.00 Total $80,200.00 $165,600.00 B Consumable Cost Education material-Education centre $30,000.00 $0.00 Medicines-Medical centre $60,000.00 $0.00 Fuel $0.00 $150,000.00 Stores $25,000.00 $75,000.00 Total $115,000.00 $225,000.00 C Equipment Cost Education centre $100,000.00 $0.00 Medical centre $150,000.00 $0.00 Machine-waste reduction $0.00 $500,000.00 Tractors and trailers $0.00 $1,500,000.00 Total $250,000.00 $2,000,000.00 D Grand Total (A+B+C) $445,200.00 $2,390,600.00 7 (a) Ratio analysis: Windy Downs 2010 2011 2012 Formula Return to total assets 1.39% 1.48% 4.43% Net income/total assets Return on equity 1.48% 1.55% 4.61% Net income/net worth (equity) Debt service ratio 19.87 20.59 24.29 Operating income/finance expenses Debt to Owners equity 0.06 0.05 0.04 Debt/net worth (equity) 7 (b) The ratios provide a common base which is utilized in comparing the performance of the business with the competitors or the industry averages. The industry averages are considered appropriate for comparison in most of the cases, but in certain situations, the competitors could also be used to compare. However, in comparing with the competitors, it should be remembered that the chosen competitor is of the equivalent level. Further, it is easy to collect the industry average data. Thus, the ratios as computed above in question 1 (a) in respect of Windy Downs should be compared with the industry average (Beierlein, Schneeberger, and Osburn, 2013). 7 (c) Comparison with Industry Windy Downs (2012) Industry Return to total assets 4.43% 2.58% Return on equity 4.61% 18.60% Debt to Owners equity 0.06 1.33 From the data presented in the table given above, it can be observed that the return on assets of Windy Downs is better than industry average. However, return on equity of the business is lower than the industry average, which depicts that the capital has not been utilized in an efficient way. Further, it is also to be noted that Windy Downs is using lesser debt than the industry average. Use of lesser debt is also a reason for lower return on equity. Further, the return on equity may also be lower due to business being in the initial years. It is expected that with the span of time of 2 more years the business would get the economies of scale, which will improve the return on equity (Peterson and Fabozzi, 2012). 8. The sustainability of the business is not only measured by referring to the financial indicators, but the non financial indicators such as waste reduction and pollution control are also used. In order to measure the sustainability of the business of Windy Downs, two non financial measures such as waste reduction and erosion control have been identified as significant. The wastage in production could be measured by analyzing the input and output quantities. The pollution control equipment measures the hazard to the environment emanating from the business operations. 9 (a) In respect of the Windy Downs, it has been observed that the efficiency in the operations is the major factor that inhibits the financial performance. The lower return on equity clearly indicates that the management has not been able to utilize the capital efficiently. Therefore, the management of Windy Downs will have work on the efficiency to help business achieve its goals and objectives. Further, the non financial indicators such as increasing waste and soil pollution also indicate deterioration in the financial performance of Windy Downs. The increase in waste and soil pollution not only reduces the profits, but also affects the sustainability of the business adversely. 9 (b) In order to ensure that the capital and other resources of the business are used efficiently and effectively, the management of Windy Downs will have to analyze the situation critically and identify the gaps and weaknesses. The management should adopt new means and processes with the deployment of advanced technology to bring agility in the operations. Further, in respect of waste reduction and pollution, the management should take immediate steps to control both. The waste reduction measures such as advancement in the technology and strengthening the controlling environment should be taken as soon as possible. Further, the management should consider implementing the waste reduction and soil development project to ensure sustainability of the business operations. 12 (a) Jul Aug Sep Oct Nov Dec Jan Feb Mar Apr May June Original Surplus/ Deficit -54951 55206.5 -18195 -30722 46236.1 -14556 -33243 -16370 -8710.4 64510.4 97663.8 47951.4 Original Running Balance -44593 10613.7 -7581.7 -38304 7932.08 -6624.3 -39867 -56237 -64947 -436.66 97227.2 145179 Costs from Project 1 -111300 -44520 -22260 -44520 -22260 -22260 -44520 -22260 -22260 -44520 -22260 -22260 Costs from Project 2 -597650 -239060 -119530 -239060 -119530 -119530 -239060 -119530 -119530 -239060 -119530 -119530 New Surplus/ Deficit -708950 -283580 -141790 -283580 -141790 -141790 -283580 -141790 -141790 -283580 -141790 -141790 New Running Balance -753543 -272966 -149372 -321884 -133858 -148414 -323447 -198027 -206737 -284017 -44563 3388.56 The total cost estimated for the project 1 (RCDP) and 2 (WRSDP) is $445,200 and $2,390,600 respectively. This cost comprises of labor, consumable, and equipment cost. For the incorporation of this cost in the cash flows statement, it has been assumed that the labor and consumable cost would be incurred evenly throughout 12 months. However, the equipments and machineries have been purchased in the suppliers credit by paying a 25% of the down payment. Thus, it has been assumed that the rest of the equipment cost would be paid out as 10% in the first month of the quarter and 5% each in other two months of the quarter. 12 (b) The sustainability projects RCDP and WRSDP involves heavy amount of resource outlay. The impact of inclusion of the costs of these projects in the cash flow statement has been adverse as the deficit has increased. It can be observed that in some instances where there was surplus earlier that has also been turned in to deficit due to the inclusion of the sustainability development project costs. Prior to such inclusions, the cash position in the month of August, November, May, and June was positive, but after inclusion of the projects costs, there is negative balance in all months expect June. Since, the inclusion of the projects costs has increased the cash deficit; the organization will need to access additional funds for borrowing. The average cash deficit after including the cost of the projects is worked out to be $236,120, which means that Windy Downs will have to maintain bank overdraft of $236,120 each month. References Beierlein, J.G., Schneeberger, K.C., and Osburn, D.D. (2013). Principles of Agribusiness Management: Fifth Edition. Waveland Press. Creditguru.com. (2016). Key Business Ratio. [Online]. Available at: https://www.creditguru.com/ratios/inr.htm [Accessed on: 11 October 2016]. Fox, R. (2014). Tax Strategies for the Small Business Owner: Reduce Your Taxes and Fatten Your Profits. Apress. Hoffman, W.H., Raabe, W.A., Maloney, D.M., Young, J.C., Smith, J.E. (2014). South-Western Federal Taxation 2015: Corporations, Partnerships, Estates and Trusts. Cengage Learning. Peterson, P.P. and Fabozzi, F.J. (2012). Analysis of Financial Statements. John Wiley Sons. UCDAVIS. 2016. What is Sustainable Agriculture? [Online]. Available at: https://asi.ucdavis.edu/programs/sarep/about/what-is-sustainable-agriculture [Accessed on: 11 October 2016].