Free Essays on Americas Involvement in World War II

America's association in World War Two When war broke out , there was no chance the world might know the seriousness of this guerre. Luckily one nation saw and comprehended that Germany and its partners would need to be halted. America's Involvement in World War two not just contributed in the inevitable destruction of the crazy Adolph Hitler and his Third Reich, yet in addition came at the exact time and second. Had the US entered the war any prior the results may have been more terrible. Throughout the years it has been a frequently warmed and discussed issue on whether the US could have entered the war sooner and in this way have spared numerous lives. To attempt to comprehend this we should look both at the individuals' and government's perspective. Soon after war broke out in Europe, President Roosevelt swiftly assembled his bureau and military counselors. There it was concurred that the United states remain nonpartisan in these issues. One reason given was that except if Americ a was straightforwardly undermined they had no motivation to be included. This explanation was a substantial one since it was the American approach to remain nonpartisan in any undertakings not having to with them except if American soil was compromised straightforwardly. In this way the temporary lack of bias act passed the senate by seventy-nine votes to two of every 1935. On August 31, Roosevelt marked it into law. In 1936 the law was recharged, and in 1937 a thorough and changeless lack of bias act was passed (Overy 259). The craving to maintain a strategic distance from remote snares of the sum total of what sorts had been an American international strategy for over a century. An undeniable topographical Isolation allowed the United States to top off the vacant terrains of North America liberated from the danger of outside conflict(Churchill 563). Regardless of whether Roosevelt had needed to accomplish more in this European emergency (which he didn't), there was a factor over and over again disregarded by pundits of American approach American military shortcoming. When requested to assess what number of troops were... Free Essays on America's Involvement in World War II Free Essays on America's Involvement in World War II America's contribution in World War Two When war broke out , there was no chance the world might know the seriousness of this guerre. Luckily one nation saw and comprehended that Germany and its partners would need to be halted. America's Involvement in World War two not just contributed in the possible ruin of the crazy Adolph Hitler and his Third Reich, yet in addition came at the exact time and second. Had the US entered the war any previous the outcomes may have been more awful. Throughout the years it has been a regularly warmed and discussed issue on whether the US could have entered the war sooner and along these lines have spared numerous lives. To attempt to comprehend this we should look both at the individuals' and government's perspective. Soon after war broke out in Europe, President Roosevelt hastily assembled his bureau and military consultants. There it was concurred that the United states remain impartial in these issues. One reason given was that except if America w as straightforwardly undermined they had no motivation to be included. This explanation was a legitimate one since it was the American strategy to remain nonpartisan in any undertakings not having to with them except if American soil was undermined straightforwardly. Hence the temporary impartiality act passed the senate by seventy-nine votes to two of every 1935. On August 31, Roosevelt marked it into law. In 1936 the law was restored, and in 1937 a thorough and changeless lack of bias act was passed (Overy 259). The longing to stay away from outside entrapments of the sum total of what sorts had been an American international strategy for over a century. An undeniable topographical Isolation allowed the United States to top off the vacant terrains of North America liberated from the danger of remote conflict(Churchill 563). Regardless of whether Roosevelt had needed to accomplish more in this European emergency (which he didn't), there was a factor time after time overlooked by pu ndits of American arrangement American military shortcoming. When requested to assess what number of troops were...

Accounting Theory and Current Issues Bio Sustainable Feed Ltd

Question: Examine about theq Accounting Theory and Current Issuesfor Bio Sustainable Feed Ltd. Answer: Presentation The Bio Sustainable Feed (BSF) Ltd is an Australian based bio look into organization, recorded in ASX, the stock trade of Australia. For most recent two decades the firm is occupied with making the plant based fish feed in feasible water culture feed. Be that as it may, as the plant based feed as an examination aftereffect of the organization comes in the market, there were a few disadvantages recognized by the Environmentalist and the exploration fizzled. It was seen that the development of the fish is strikingly moderate primarily for the ocean angles. The explanation behind this was broke down and discovered that those fishes are essentially little fish eaters like fish, salmon and so forth and the plant put together feed isn't working with respect to them appropriately. Additionally the unsaturated fat which is useful for wellbeing for human heart was less in amount. As of now the examination cost of 360 million AUD was lost. CBC likewise declares that the transformation proportion is poor. It is additionally seen that the plant based feed isn't settling the issue and 33% fish have passed on however the developing time is practically twofold in addition to the develop angles were little in size. Preservationist fights that the human quality nourishments are being utilized for extravagance angles which are driving towards poor low worth fish creation. This might be an explanation behind unhealthiness. The firm got some dies down for accomplishing the examination work to build up an elective aquaculture feed from research(Mediacongo, 2015). Nature and the Value to Society: The BSF ltd is a bio-inquire about firm, and the primary goal of BSF is to create excellent fish takes care of for the general public. They chose to change the oil based and meat based food to vegetable nourishment for angles. The vegetable feeds comprise of organic product, beans nuts entire grains and so forth however the issue emerges in various manner. The vegetable feeds were not reasonable for the ocean angles or huge fishes as they for the most part eat the little fishes, and meat. The effect on them was terrible, the development decreases, right around 33% fishes kicked the bucket lately. Accordingly the amount of unsaturated fat decreases. It is likewise examining on the microorganisms based feeds and they are attempting to discover the fish takes care of, out of sugarcane buildup, wood chips extra. The firm is attempting to discover the elective method to make the fish takes care of from the bio explore for most recent two decades. They moved to plant based fish takes care of which can influence wellbeing and eating the fish will be more secure and sound. There are bunches of subsidizing got by the firm to achieve the examination work, as the work reuses the regular sources and the chance of hurtful substances diminishes in the food. The creatures just as the human are getting the best possible food esteem and legitimate nourishment from the asset. As the aquaculture quickly developing in each country the commitment of aquaculture to the fisheries is likewise extending quickly. The examination centers around the reformulation of diets for Nile tilapia, apparently the second most elevated solidified food on the planet. The exploration drove towards the plant based feeds for the fishes isn't just eating routine and nutritious nourishment for angles yet additionally it gives the best possible food incentive to the human who expends the food. The fixings are separated from canola, soy corn, nuts and so on. The 24% of fish feed was made in 2000 and it is normal that the figure will reach to 7% in 2020. Research shows that the fish feed, wh enever supplanted by the privately developed plants and microscopic fishes, the development of fish is astounding and it lessens the passing pace of the fishes too. It expands the food estimation of the fish. The aquaculture condition may now incorporate the supplement to the food and pesticides runoff(Fry, 2015). Early Problems: The examination depended on plant based nourishment for the fishes, food fixings are from plants like sunflower soya bean and so forth. The issue starts when the huge fishes neglected to make due on that. Around then effectively 120 million squandered. The large fishes are those fishes which eat different fishes like Tuna, salmon and so on. As the greater part of our preferred fish is flesh eating and we need to take care of them the fishmeal, the plant based supper won't work for them. In the year 2016 when CBC found the plant based feed isn't settling the issues, rather the developing time of the fishes turned out to be nearly multiplied, develop angles look littler than the typical size. Fish cultivating has become mainstream now a days and the part is becoming quickly outpacing the journal and hamburger industry. So as of now this filtering of food propensity was basic. With the utilization of the plant based food, the transformation proportion was not improved as it was normal. These disappointment was exacerbated by the earthy person as they said this move could affect on medical problems just as the natural impact on the fish. As we get the Omega 3 unsaturated fat from the ocean depths which will diminish our heart issue. The examination says that the use of plant based feed will diminish the unsaturated fat amount from the ocean fish, which can influence the human wellbeing. Before utilizing the plant based feed the fish cultivating industry ought to assess and break down the ecological just as the human wellbeing impact.(Emily, 2016) Innovative work: The innovative work is the essential period of one item life cycle. The R D is essentially a venture movement; the result is an immaterial resource. The advancement of the whole procedure of structuring the item, promoting and providing food the item, BSF has planned, arranged the item, method of gathering the plant feed and how to advertise the items, whom to deal. Then again I would state examine is the consistent procedure, the exploration and more research make the items progressively imaginative and inquire about work can fix the current issues(Jantzen, 2013). Here item was at first propelled for the fishes and the result of the exploration demonstrated the discoveries like the ocean angles are not developing that much, the unsaturated fat substance turns out to be definitely low, presently further research is required to defeat these issues. The examination is a consistent procedure for the organization. As the angling firming or the aquaculture is quickly developing everywhere throughout the world, ordinarily there will be new difficulties to confront and the obligation of the examination group will be to fix the issues. Organizations subsidized more when the current item gets obsolete or the contenders accompany prevalent quality. Now and then item improvement is an entire thing from planning to selling. As the initial step of building up an item, every organization ought to have the R D division and contribute more on this to overhaul the R D. the ideal result is additionally another advancement. Advancement is co related with R D, the new turn of events, plan, the application is development. At first when the BSFs plant based feed neglected to flourish, the organization explore on that to discover the arrangement, utilization of microbes based food which will be created from wood chips, methane gas, sugarcane buildup and so forth and somewhat the examination was successful(Lothe, 2013). Market Value Patent: Patent is identified with the licensed innovation, it is the formation of psyche. This patent is significant for drug store organizations. It was normal the market esteem patent would be around $700 million AUD, this is fundamentally the expense for research and building up the item. Licenses are the restrictive privileges of an organization. The patent is the advantage for an organization, as long as the licenses are there, organization gets the sovereignty on that. Honest assessment of any benefit is the expense of the advantage in the open market. Honest assessment patent is the estimation of the patent in the open market. As the patent is the protected innovation, the property in an impalpable resource for the organization. The figuring of patent isn't fixed and it relies upon the sort of patent just as the open economic situation. As the microbes based feed is a noteworthy development and the use of this item will change the taking care of procedure of the fishes and the ocean a ngles, just as this will be helpful for the eco framework and human wellbeing, the worthiness just as the need makes a tremendous interest in everywhere throughout the world. (Backman, Maurie, 2016). It is expected that the item will be worthy will give the palatable outcome as it is valuable for human just as fish. Diary Entries for the RD Transactions from 2013 to 2016: Date Points of interest Charge ( in AUD) Credit( in AUD) 09.07.2013 Bank A/c charge 500 million CSIRO award a/c Credit 500 million Being award gotten from CSIRO 12.09.2014 Research a/c charge 140 million Bank A/c Credit 140 million Being costs brought about in look into 15.10.2014 Fixed Assets a/c charge 50 million Research a/c credit 50 million Being fixed resources acquired for inquire about 22.09.2015 Research a/c charge 180 million Bank A/c Credit 180 million Being costs brought about in investigate 10.02.2016 Research a/c charge 180 million Bank A/c Credit 180 million Being costs brought about in look into 19.04.2016 Improvement a/c charge 100 million Bank A/c credit 100 million Being costs brought about being developed Defense of CSIRO award and R D costs of BSF Ltd:- Award account kept in bank on ninth July, 2013 according to concede from CSIRO First portion on investigate cost had been distributed on 12.09.14 according to the condition laid by CSIRO. Acquisition of fixed resources for investigate reason had been done on 15.10.14 according to necessity of the exploration procedure. Second portion of research cost had been dispensed on 22.09.2015 according to the

Topics For An Argumentative Essay

Topics For An Argumentative EssayIf you're looking for topics for an argumentative essay, then you are in luck. The college debate season is a time of opportunity to test your rhetorical skills. And for some people, debating in this context may be just what they need to make up for lost time.First, determine what kinds of topics are suitable for your own purposes. Are you concerned with putting forth an argumentation that supports a point or getting across an opinion? Are you worried about having one-sided conversations or having the opportunity to discuss each side of an issue? These are all important questions that will influence how the topic you choose relates to the rest of your essay.It's a good idea to brainstorm various topics so that you have some ideas that you can use as a jumping off point. If you have a few topics that you think are right for you, be sure to also consider other topics that will support or contradict them. Try to make sure that the topics you choose are t hings that you feel strongly about, but be sure to keep your personal views separate from your academic opinion.Once you have some topics that you like, it's time to decide what kinds of things you'll be discussing. You can write the topic as a long essay, but if you have enough time, it may be more productive to break the topic down into its basic parts. In other words, you can think of your topic as being like a story, with the premise being that you'll be coming up with something - but what? Break your topic down into chapters that are sections, such as a paragraph, a few sentences, and a paragraph or two.Once you've figured out the basic, the next step is to think about how best to organize your topics. As a general rule, you should consider yourself as being in charge of the format and theme of your essay. This may include deciding whether to do it on your own or whether to have someone else do it for you. Some people who do writing on their own believe that writing an argument ative essay by themselves is a mistake because they are better able to provide a clear structure for their work.In most cases, it's time to start sending the assignment to a college writing professor or assistant professor to help you with your writing. They will ask you to go over your work and give you feedback. This is the first step toward bringing your writing to a more professional level. If you are more than capable of doing the job, then the process is usually a very smooth one.Good topics for an argumentative essay are the best way to sharpen your writing skills. And by combining a variety of topics into your argument, you can create a much stronger and well-rounded writing. Making up a handful of topics that are supported by your personal opinions, and covering the issues surrounding those topics with just a few paragraphs, can lead to a much more effective argument.

My Intercultural Communication Skills Of Multicultural...

There can be many things that we like or dislike about our childhood. Some of the things or even people can still give us negative feelings after so many years. On the other hand, for some of us, there are aspects of childhood that can truly be considered as a gift. In my case, that gift was the environment where I grew up. Needless to say that living as an Armenian immigrant in Russia with a European education was very rough at times. However, the inborn education and skills of multicultural communications were priceless for me. Due to my diverse background, I was able to build a very important ability, which is the intercultural communication competence. This capacity helps one to correctly interact with people of different groups, races, sexual orientation, ethnicities, religions, and so on. In my case, my intercultural communication competence was largely affected and evolved by the four specific aspects that are the detection of stereotypes and their legitimacy, the high-school and college education in diverse society, the acknowledgement and integration of cultural differences, and the development of cultural sensitivity. Since I was a kid, stereotypes were always a major issue in my environment. Besides of having multiple stereotypes about my race, many people tried to convince me to believe in some of them. After years of living through this, I started to evaluate and reject stereotypes that I heard almost everyday. My stereotype-elimination process contains twoShow MoreRelatedA Motivation Letter to Apply for a Master in Intercultural Management and Leadership743 Words   |  3 Pages a Master in Intercultural Management Leadership – What is in it for me?† In everyones life there comes a time to make important decisions that determine our future. 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Studying intercultural communication will help to bridge cultural differences, mitigate problems, and build moreRead MoreCultural Dimensions Of Global Business Communications1644 Words   |  7 Pages Global Business Communications, which to equip students to communicate effectively as managers in a global environment. Through the module, I have learned the importance of intercultural communication. According to Guirdham (2011), ‘Communication can claim to be the most important single work activity’, in addition, interpersonal communication has as well as more important on individual works and team works. Due to culture is broad and profound, all we can touch is only a tip of the iceberg. InRead MoreEquality in College Population675 Words   |  3 Pagescolor population. Not only in my formal education and career history, but also my personal life has been committed to exploring solutions to problems created within dynamics of multiculturalism, identity and social injustice. 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The Center Of Moral Development - 1159 Words

Particularly, I think the center of moral development is cognitive by nature, and even when I consider that emotions shouldn’t be given the main role in moral matters, I think it should be recognized that they are important because they help to distinguish moral features in specific contexts, motivate moral actions, stop immoral behaviors, and play a communicative role in revealing our moral concerns to ourselves and others. Both, Kant and Hume argue that human beings have an inner moral sense that produces pleasant feelings of approval towards benevolent actions and disapproval feelings towards vicious or perverted acts, these form the original source of moral judgments. Hume, in particular suggested that moral judgments are similar somehow, to aesthetic judgments, as arising from the feelings and not reason. According to Hume, in order to make a moral decision, we must look at the given situation, and decide which solution would give us the highest level of pleasure. 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The Potential of Technological Change

Question: Evaluate the potential of technological change on the energy retailing industry in the next decade. Answer: Introduction Working capital is one of the most important aspects of any business organization as it determines the capacity of the organization. It provides financial helps in accomplishing the necessary activities in order carry out the business. Therefore, it is necessary to manage the working capital of a business organization effectively so that the optimum utilizations of the working capital can be possible (Berk and DeMarzo, 2007). Research background As the importance of the working capital is increased among the business organizations, the successful management of working capital is essential for the business organization. As the useful management of the working capital enable the business organizations to achieve maximum utilization from the working capital of the business organization (Choi, 2003). In this particular context, the entire business organizations provide great emphasis on developing effectual strategies to manage the working capital of the organization in most useful manners. The working capital is a link between the organizations short term asset and short term liabilities it help in making vital corporate finance decision of the organization. The business organization use to chalk out efficient plans for effective use of the working capital of that organization (Demski et al., 2007). As it help in improving the productivity of the organization as well as the profitability of the organizations is also improved. T he research is on the impact of the management of working capital on firm profitability in the UK food producers industry. Aim and objectives of the research Aim of the research The sole aim of the research is to examine the impact of working capital management on firm profitability in the UK food producers industry. With the help of this research the impact of the working capital management on the profitability of the UK based food manufacturing firms (Doupnik and Perera, 2007). Objectives of the research In order to achieve the aim of the research study, the researcher has taken some certain objectives, which are as follows: To determine the impact of debtors management on firms performance in the UK food producers industry To assess the relationship between creditors management on firms profitability in the UK food producers industry To analyse the effects of inventory management on the profitability of firms in the UK food producers industry Rationale of the research The main reason to conduct this particular research is to find out the impact of the working capital management on the performance as well as profitability of the business organizations of UK so that the organization of the food industry in UK can be able to formulate effective strategies to improve the usability of the working capital so that the profitability of the business organization can be improved (Elliott and Elliott, 2008). The research study is conducted to examine the influence of debtors management on the performance of the firm in the food manufacturers of UK. Beside this, it will assess the relationship between creditors management of the profitability of the business organization as well to evaluate the effects of inventory management on the profitability of the firm. Scope and Limitation of the research The research project has huge scope as it can provide the definite reasons to emphasis on the working capital management of the food manufacturing industry of UK. Moreover, the paper will provide adequate knowledge about the working capital of an organization means the fund that require by the business organization in order to carry out its day to day activities and its proper management is very important (Fifield and Power, 2011). The limitation of the research study is deficiency in the data collection. The researcher cannot be successful as he cannot achieve adequate data that make the research most realistic project outline The research project follow a simple outline in order to conduct the research project, it has first chapter introduction, second chapter literature review and the third chapter research methodology in this three step the project outline has been made and may go to the desired direction (Godfrey, 2010). Literature Review Introduction Financial system of the company is considered to be one of the major critical framework which help to determine and forecast the future prediction related to the overall creation of the wealth which help the company to determine and analyze the future prediction related to the company growth in terms of the profitability by utilizing minimum resource (Helbk, Lindest and McLellan, 2010). Working capital is considered as one of the most significant tool for profitability and growth of an organization. It imposes vital impact on the day to day operations of an organization. The working capital management imposes significant impact on the profitability on the food producer industry in UK. It is one of the most important aspects of the financial management of the firm. The main topics that should be focused are to manage returns and long term investment. Working capital management affects directly the liquidity and profitability of the firms in the food producer industry. An efficient wor king capital management has to be managed in such a way that it eliminates the risk of default payment of the short term obligations and minimizes the alteration of the excessive levels of the working capital. Working Capital Management It has been observed that finance managers spend lot of time to solve day to day issues which includes working capital decisions. The working capital is the amount of cash required to operate day to day operations of the business. According to the research working capital management imposes vital impact on the profitability of the firm. It is the cash required to meet the unplanned and expected expenditures. Therefore, the financial structure of a company depends on how well the decisions of capital have been taken. It is necessary to increase profitability and making easier for the business to attract investors and get loans. The working should be managed efficiently as because the day to day operations of an organization depends on it. The aim of the working capital is to balance current liabilities and assets (Holton, 2012). The current assets are referred to as the short term investment that can be easily converted in other types of assets. On the other hand current liabilities a re the amount of money which is important for the company to pay off on a timely basis. The working capital management ensures sufficient flow of cash in the business. According to (Hillier, 2010), working capital management is significant for the companies in the food sector industry in UK. The flow of cash will help the firms to pay off the obligations on time and keeping away from the bankruptcy. The firms would be able to take higher risk with an efficient management of working decisions. Working capital management is important in order to achieve both profitability and liquidity of the company. An inefficient and poor management of working capital leads to tying up the funds in the idle assets and diminishes profitability and liquidity of the company. Working capital management includes planning and controlling current liabilities and current assets in such a manner that it reduces the risk of inability to meet the short term obligations and avoiding excessive investment in the assets. The components of the working capital should be appropriately managed and it creates shareholders value. The maximization of profit is important but maintaining liquidity is also very much important. The main activities of the companies in the food sector industry that leads to short term finances and working capital investment are selling or producing and purchasing. An appropriate decision making on the working capital management will help to determine the flexibility and cost with which the business functions could be performed. In short, firms should analyze their current liabilities and assets regularly to manage their working capital (Libby, Libby and Short, 2007). The management of working capital enables the firms in the food sector industry in UK to face emergencies and challenges caused by competitors activities and market changes. The flow of cash is considered as an asset to the success and growth of an organization. The working capital management is considered as one of the most significant aspects to the firms in the food producing industry in UK. The invested amount in the working capital is basically in the proportion to total assets of the firm and it is strongly recommended to utilize the working capital in an efficient way. Therefore, according to (Moles, 2011) a company may generate a good profit amount but if it does not transforms the profit into cash from the operations within the similar operating cycle then the company would depend automatically on external borrowing to meet the working capital requirement. The objective of liquidity and profitability should be synchronized in order to meet the objectives in long run. The investments carried on by a company on its assets are certain because it ensures fast delivery of products and services to final consumers. If the inputs into the business are blocked at different stages of supply chain then it will lead increase in the length of th e cash operating cycle. The factors affects in different ways such as increase in profits due to sales increase or affects the profitability if the expenditures ties up in the working capital to beat the benefits of holding more inventory and granting more trade credits to the customers (Ross, Westerfield and Jaffe, 2005). It has been examined trends in the working capital management and impact on the performance of the company in the food producing industry in UK. A well implemented and structured working capital management adds value to the firm. The research also focus high investment in receivables and inventories is associated with low profits. The working capital management increases the flow of cash that lead to growth and shareholders return (Spiceland, Sepe and Nelson, 2011). Many researchers contributed describe the relationship between profitability and capital management that affects profitability positively. The maintenance of inventory and credit terms will result in higher sales. The management of working capital depends on how well the short term liabilities and assets are managed that provides balance between to meet the short term debts and exploring unnecessary holding in the assets. Debtor management The management of debtors is the key aspect of the working capital management. The main objective of the accounts receivable is to determine the optimum trade credit level to offer to customers and managing that credit. The debtor management imposes vital impact on the profitability of the firms. According to the (Stittle and Wearing, 2008) the credit amount represents the balance between two significant factors increase in sales from allowing credit and credit cost allowed. Each and every firm would opt to sell their products on cash basis but the reality is different where firms are forced to sell on credit due to the factors like marketing conditions and trade credit policies. It has been concluded that sale of the company increases when it offers liberal terms of credit to their customers. It increases the profitability of the company. Therefore, it creates current assets for the company in the form of accounts receivable or debtors. Effective management is required for this type of accounts as give rise to the costs such as bad debt losses and interest payment (Stolowy and Lebas, 2006). Therefore, the objective of the management department is to ensure that benefits that arise due to the accounts receivable are more than the incurred cost for the receivables and gap between cost and benefits increases which results in increase in profit. The investment of a company in inventory stock and plant and machinery is at highest priority and account receivable is considered as the third largest asset item of the firm. Therefore, it is necessary for the food producing companies to have a control and effective monitoring of the accounts receivables as it holds a strategic position in the financial management area (VeÃÅ' ron, 2007). Creditor management The creditors are also a key part of the working capital management. The trade credits are the most important and simplest of short term finance source for food companies. The main objective of the payable management is to determine the optimum trade credit level to accept from the suppliers. Creditors should be managed appropriately as it is significant part of the cash management that will enhance the performance and flow of cash of the company (Warren, Reeve and Duchac, 2007). The flow of cash affects the profitability of the organization. However, a company should slow down its cash disbursement and paying its creditors slowly so that the funds can be used in most effective way. It has been argued that the management of payables, receivables and inventory imposes vital impact on the flow of cash that affects the profitability of the companies. However, it is significant for the company to focus on effective management of the trade credit terms that ensures suppliers are receiving their payments on time. The products purchased on credit term are paid usually at future date which given by the supplier (Winters, 2008). Therefore, firms need to manage their creditors by paying them on time and obtaining more credit from them. Inventory Management The inventory management is also considered as one of the most significant part of the working capital management. The food producing firms usually contains inventory such as raw materials, work in progress and finished products. The inventory management imposes vital impact on the profitability of the firms. The inventory level should be the total ordering cost and inventory holding is at least (Wolf, 2008). Therefore, it is significant for the firms to maintain minimum safety level of stock, ordering quantity and reorder level so that the cost of inventory is reduced and the management becomes more proficient. The changes in the inventory level impose vital impact on return on assets as because reduction in the inventory level improves return on assets that is the positive indicator of the performance of the company. The raw material consists of purchased component costs that would become the part of the finished product. It has many advantages as it makes the scheduling production easier because it takes the advantages of changes in market price, discounts and helps to hedge against the supply shortages. The purchases would be contiguously made at production rate if the raw materials were not held. It will lead to increase in the ordering cost and less discounts that causes interruptions in the process of production when the raw materials cannot be obtained in time. According to (Samant, 2008) firms would be attracted to purchase more raw materials that help to maintain a balance between production and purchases. The relationship of purchase and sales of the product determines the profitability of the company. The work cost includes raw material cost, labor cost and manufacturing overhead. The finished goods inventories have to be held in order to deliver immediate customer service and separatin g sales and production activities. All these constitute the overall production cost and it should be managed appropriately to increase profit margin. Therefore, holding of the finished goods inventory will help to serve the customers on timely basis and adapting with the changing demands. Inventory management is significant I order to improve the profitability and performance of the company. Conclusion The literature review chapter shows that working capital management is very much important for operating day to day activities. An efficient management of working capital of different components helps to preserve the liquidity. The studies show the importance of debtor management, creditor management and inventory management. The working capital management imposes vital impact on the food sector industry in UK. The profitability of the firms is also influenced by working capital management. Methodology Introduction The introduction of research methodology provides the brief view of the research techniques that are used in this research. The function of the research methodology is to identify the research functions as per the standardised process that helps in creating the emphasis on the given area of the research required. Henceforth the applications of the standardised process help in preventing the confusion and the complexities as well (Arie, 2008). Thus the research tries to follow the standardised process in order to create the synchronisation process adoption for the research. On the basis of the process of research methodology, the research is able to continue the study with respect to the considerations of the future perspectives. Research Philosophy The research philosophy helps in providing the clear and the precise idea with the creation of the logical reasons for the research process so that the enhancement of the knowledge can be achieved during the continuation of the research study (Wilkinson, 2015). The researcher selects the process of post positivism for the research process so that the enhancement of the knowledge could be done in the research. Henceforth the different forms of the scientifically measurement of the different methods and tools are created for the appropriate measurement of the research steps. The other reason for the selection of this tool post positivism is the involvement of the research onions and the triangulation methods that helps in the usage of the multiple sources of the information and the data with the triangulation of the research (Bower, 2013). Due to this multiple observations can also be created in the research in order to reduce the errors of the results received during the research stud y. The method of the triangular process of the research helps in the reduction risk in the false fault and thereby it helps in the approximation of the results that are required for the satisfaction of the research process during the continuation of the research study. The research philosophy generally deals with two types of the process that are the ontology and the epistemology. The ontology is defined as the nature of the reality or the nature of the being that is used in the research process. The epistemology is defined as the relationship between the researcher and the reality or the process by which the reality is being captured. Generally there are two types of ontological and the epistemological traditions or the ideologies that are the positivism and the interpretivism (Chattopadhyay and Mukhopadhyay, 2014). The positivism ontology is defined as the world of the external and the single objective reality that is considered with respect to the phenomenon or the situations in regards to the perspectives of the researcher that are considered in the research. This helps in building the structural and the controlling approaches that helps the researcher in the identification of the clear and the precise topic with the adoption of suitable resear ch methodology. The position of the interpretivism helps in providing the relationship between the ontology and the epistemology that is consisted of the interpretivists belief of the multiple reality and the relative nature (Drew, 2006). It also helps in explaining the various realities that depends on the other systems which creates the difficult process for the determination of the fixed realities and henceforth the objective determined and also seems to be satisfying the perceived objectives. In the case of the organization of the business management that is the UK food producers industry, the relation chain of the ontology-realism-objectivism determines the organizational events that management with the individual workings and the overall organizations artifacts. This process is generally used in the short term business process and for the long term process the concerns are also created with the increment of the high damage risks (Duffy, Fearne and Healing, 2005). In this context, the word objectivism and the subjectivism are seemed to be interconnected with consisting the real and the nominal with the decided conventions for the research. In the case of the organization of UK food producers industry, the relation process of epistemology-etic- positivism determines the long term stability and the decrement of the risks in the case of the business management of the industry UK food producers industry. This process is chosen by the research because the justifications are seemed to be fruitful for carrying out the research and henceforth the objectives of this research study is seemed to be fulfilled with receiving the fruitful outcomes of the research (Fowler, 2009). This process creates the appropriate philosophical choices with the creation of distinctive way of viewing the perspectives of the research. It also provides the valuable and the unique ways for the continuation of the research and henceforth the objectives are also seemed to be fulfilled with the satisfaction of the research objectives with the appropriate management of the business carried out by the UK food producers industry. The acceptance of this proce ss by the researcher helps in the creation of the variety of approaches with the appropriate detection of the faults in the management of the business (Graham and Potter, 2015). It also provides the researcher with the law like generalizations that helps the researcher for adopting the appropriate assumptions for the research. Research approach Generally there are two forms of the research approaches that is generally carried out for the adoption of the set of the pattern of the study of the approaches. These are the inductive and the deductive research approaches in nature. The deductive research approach helps in explaining the observations dependent on the various sources of information. The inductive approach helps in explaining the topic that lacks the early research and henceforth the new theories are created for the purpose of findings and the results of the research. The justification for choosing the deductive research approach is that the research tries to gain information of the research from the various sources and henceforth the deductive approach becomes the choice. Research Strategy The research strategy includes the process of the research that is carried out which is based on the research topic i.e. impact of working capital management on firm profitability in the UK food producers industry. It also includes the process of the steps that helps in the appropriate management of the research and also helps in avoiding the complexities and the confudions in the research. Research Design The selection of the appropriate research design is very much crucial for the enhancement of the process that is recorded in the research process. Generally there are three forms of the research design that are the explanatory, descriptive and the exploratory. The descriptive research is chosen by the researcher because it helps in analyzing the details of the research topic and henceforth the research seems to be consisting of the appropriate justifications. Henceforth the descriptive research is chosen by the researcher. Variables Definition and Measurement The variable is defined as the stock prices, earnings, dividend payments, interest rates and the gross domestic product has no fixed quantitative value. The variables are described as the dependent and the independent variables. In the case of the research the variables are considered fewer than two types of the measurement process that are the independent and the dependent variables (Harris and Deacon, 2011). The researcher in this research selects the independent variables for the research so that the researcher could be able to control the variables with consisting of the ability for the creation of the alterations or the variations in order to change the types and the process in the appropriate manner. In case of the measurement of the variables of the UK food Producers Industry, the levels of the measurement of the variables are dependent on the basic two types that are the arbitrary numbers assigning and the interval scale assigning. The interval scale assigning is defined as the conditions for the differentiation of the nominal or the ordinary scales measure and the zero point. It does not consist of the data that focuses on the creation of the distance between the units of the production and the time scale (Law, Harvey and Reay, 2013). The arbitrary numbers assigning is the initial step for the process of the continuation of the grouping of the numbers which is done in respect for the identification of the data and henceforth the creation of the levels of measurement is also requisite for the creation of the levels of management. The financial ratios will help to calculate debtor days, creditors days and inventory days. The formula for calculating these ratios are as follows: Debtors Days= Trade Debtors/sales revenue * 365 Creditors Days = Trade Payables/ Cost of Sales *365 Inventory days = Inventories/ cost of goods sold * 365 Sample Selection and data collection procedures Sample selection: - In the process of the research collection the entire population is dependent on the considerations and the limitations of the research study. Sampling Technique: - With the help of the selection of the sampling techniques, the sampling techniques help in the attribution of the population and hence the study of the selected topic helps to adopt the sampling techniques for the selection of the respondents (Momtaz and Kabir, 2013). Sampling Size: - The sampling size helps in defining the results of the research topic in the more described and detailed form. The managers are interviewed with the process of following the qualitative interview and thereby on the other hand, the researcher selects 100 customers out of which the selection of 50 is made with foreseeing the appropriate fulfillment of the questionnaires of the research. Sample Period: - the term sample period helps in describing the data and the process of the information collected during the particular period of the research. Henceforth the period describes the sample period which the research can be able note down the time of the research undertaken. Data collection procedures: - Data collection is considered to be one of the major aspects as it help to determine and analyze the overall perspective of the collection of the data. The data is collected from two major spoor e which is defined in terms of primary data collection and secondary data collection. The primary data collection is considered to be one of data collection method which include immense time and the result of the data collection from primary source is considered to be useful and reliable as it throw the exact picture of the current facts and figure of the undertaken research study (Noddings, 2012). The data collection method is generally categorized under two major sections the primary source and second source, the primary source of data collection is considered to be containing raw data which are analyzed and transformed into information n by the researcher. The researcher take the primary data collection procedure based on the interview, survey, questionnaire w hich are given and collected back by the research to and from the respondent after the completion of the interview question. The data collected via this medium is considered to be primary data collection method. The other important data collection method is called the secondary source the procedure involve quite each method as the researcher collect the information n or rather the take the information from the previous fin dig of the research study by other researcher and makes a analysis based on the previous finding of the same research or related research study. The secondary data collection includes less time and the outcome of the secondary data collection is considered to be less reliable and accurate when compared with primary source of data collection. The secondary source is considered to be useful when the research study time horizon is less as it takes less time compared to the primary source of collection. The research takes the help of journal, online journal, poreviosu research study paper etc (Patton and Patton, 2002). for the execution of secondary data collection method. The two data collection method is considered to be the back of the research study. The data collection method of the research study is considered to be vital and important as the entire research study result depend on the data collection procedure. Analytical Procedure The analytical procedure is one of the most important aspects of the research methodology as it helps in conducting effective analysis of the data collected from the primary research study. In order to collect the primary data for the research study, the researcher has adopted survey research technique (Vagliasindi, 2013). Moreover, the researcher has analyzed the data collected from the survey. The survey is conducted with close ended multiple choice questionnaire, from which the data has been collected by the statistical tools and the statistic data are analyzed which provide adequate knowledge about the role of working capital in the food producing industry of UK. In order to conduct the survey the some management and accounting staffs have been selected. Furthermore, after successful completion of the survey the data gathered from the survey has been analyzed descriptive statistics, correlation analysis, as well as multiple regression analysis. The descriptive statistic has been collected from the survey by a close ended structured questionnaire, where the choices of the samples are gathered and analyzed (Rinkenburger, 2012). With the help of correlation analysis the relation between the working capital management and the profitability of the business organization of the United Kingdom that are associated food and beverage production. Multiple regression analysis helps in comparing the data of different business organizations related to food and beverage industry of United Kingdom. The analysis helps in detecting the relation between the working capital management and the profitability of the business organization (Salomonsson et al., 2014). The importance of working capital management in a food manufacturing firm of UK and its impact on the profitability of the organization is detected by the analysis. Ethical Issues The ethical issues regarding the considerations of performance in the UK food producers industry is raised with rising of the ethical questions. The ethical issues deal with self interest greediness and the selfishness with the lacking of the moral development (The Lancet, 2005). Professional conflicts are also seemed on the conflicts of the company demands and the issues of the individual responsibility can seemed to be wither under the demands of the client. In this research the raising of issues of the safety regarding the food industry is available in the context of the arrangement of the opinions and the risks. The safety of the adequate income and the income of the work helps in the creation of the practices regarding the workplace safety with following the norms in order to create the enhancement of the risks (Tsoulfanidis and Landsberger, 2011). Henceforth the issues of the risks can mitigate by the risk management options and the sustainability of the opinions of the risks i nvolved in the research. Summary This research methodology helps in the provision of the brief idea of the research executed in the process of the continuation of the research and henceforth the appropriate selection of the sampling selection with the consideration of the data collection procedures and the analytical procedures (Tregear, 2005). The ethical issues with the enhancement of the process are require for the enhancement of the variables measurement and the definition are explained in this research methodology. In the part of the research philosophy, the ontology and the epistemology process of the research philosophy are considered with the provision of the appropriate explanation for the selection of the type of the best suitable research philosophy for the research process and henceforth the satisfaction is achieved by the researcher. Conclusion Working capital is one of the most important aspects of any business organization as it determines the capacity of the organization. The study mainly used the secondary data in order to acquire the basic knowledge of the connection between the working capital and the profitability of the food and beverage industry of the United Kingdom. The outcomes of the research study provide a clear and precise idea that there are relatively strong as well as important relationship present between working capital management and the profitability of the food and beverage companies of UK. The working capital management plays important role in improving the profitability of the food and beverage industry of United Kingdom. References Berk, J. and DeMarzo, P. (2007).Corporate finance. Boston: Pearson Addison Wesley. Choi, F. (2003).International finance and accounting handbook. Hoboken, N.J.: J. Wiley. Demski, J., Antle, R., Gjesdal, F. and Liang, P. (2007).Essays in accounting theory in honour of Joel S. Demski. New York: Springer. Doupnik, T. and Perera, M. (2007).International accounting. Boston, Mass.: McGraw-Hill. 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