Sunday, May 17, 2020

Who Is An Adult Essay - 1338 Words

The article titled â€Å"Who is an adult?† is a blog published by Psychology Today on March 3rd, 2010, in which Jennifer Tanner attempts to show the debate on when a person is considered an adult by presenting two sides of the debate and their similarities. On one side of the debate Tanner uses Dr. Jeffry Arnett’s research study of the 1990’s. He interviewed three hundred eighteen to twenty-nine year olds to discover if they felt that they were adolescents or adults. The conclusion was that the majority of their answers were neither one or the other but â€Å"in-between.† On the other side of the debate Tanner uses The Network on Transitions to Adulthood, a network of researchers that argues there is an extended adolescence stalling-off adulthood. Tanner discusses these two sides of the age debate, while remaining neutral on the issue, in order to increase our society’s awareness of the impact of these critical years on the rest of our life. As an a pplied developmental psychologist, Tanner explains this stage from adolescence to adulthood has been the theme of her work. She worked as an undergrad with Dr. Susan Whitbourne on studies of college students growing up. Tanner states, â€Å"I have been intrigued by the lack of understanding we have about the critical years when we lay the foundation of our adult lives† (Tanner, 2010). The author is building the argument up by displaying her expertise on the issue. This strategy is also used when Tanner presents both sides of the debate. SheShow MoreRelatedJuveniles Who Stand Trial As An Adults1519 Words   |  7 PagesAbstract Juveniles who is housed with adults is a major issue. It’s important to address this issue accordingly, however the issue is not addressed. Why would you houses juveniles with adults together? Juveniles and adults have two different minds fames. Yes, some would say â€Å"you the crime, you do the time†, however juveniles are not mentally and physically equal. I believe that, their lives can be ruined. Everyone deserves a second chance. The outcome of housing then together could produce a negativeRead MoreAdults Who Suffer From Chronic Migraine1701 Words   |  7 Pages†¢ Population- Adults who suffer from chronic migraine. †¢ Intervention- Onabotulinum toxin A [botox]. †¢ Comparison- Botox injections versus topiramate as prophylactic therapy for chronic migraine. †¢ Outcome- Efficacy of botox as a prophylactic therapy for chronic migraine patients. Methods A limited literature search was conducted on July 15, 2015 using PubMed, TripDatabase as well as a focused Internet search. The retrieval was limited to human populations and documents published within the pastRead MoreA Lifespan Assessment Of An Adolescent Who Is Transitioning Into A Young Adult3333 Words   |  14 Pages This report is a lifespan assessment of an adolescent who is transitioning into a young adult. AO is a patient who is 19 years of age and was assessed by an Alverno College student nurse who uses the Gordon’s Functional Health Patterns as a guide in gathering subjective information. Since the patient can fall in one or both age groups of adolescence and young adult hood, information for both patterns have been included. Once data is collected, a diagnoses can be determined in anyRead Moreâ€Å"Every Child Deserves A Champion-An Adult Who Will Never1753 Words   |  8 Pages â€Å"Every child deserves a champion-an adult who will never give up on them, who understands the power of connection and insists that they become the best that they can possibly be.† -Rita Pierson (Rita). This quote is so inspiring to me because it implies that children deserve someone that will cheer them on and always be there to help them (Rita). Being a teacher is so much more than pumping knowledge into a child’s brain and this quote explains that perfectly. Teaching involves caring and compassionRead MoreEllen Foster : An Adult Who Will Never Give Up On Them2415 Words   |  10 Pagesâ€Å"Every child deserves a champion – an adult who will never give up on them, who understands the power of connection and insists that they become the best they can possibly be† (Pierson). Kaye Gibbons’ novel, Ellen Foster, recounts the journey of a young girl who is actively searching for her champion; someone who will take her in and love her as their own . She does this while also interjecting the experiences she has with her new family. Born as Bertha Kaye Batts in 1960, Kaye Gibbons was theRead MoreYoung Persons who Commit Murder Should be Tried as Adults Essay675 Words   |  3 Pagesoffences. Today young people are fortunate enough to have similar privileges as adults such as driving/ operating countless types of vehicles, being left to take responsibility for children (babysitting) and themselves. With all of these privileges and responsibilities that youth gladly undertake, they should be required to accept appropriate consequences for their actions. Young persons who commit murder should be tried as adults. One common misconception is that many people argue that Youth deserveRead MoreProblems Experienced by Older Adults Who Have Low Health Literacy Skills1013 Words   |  4 PagesHealth literacy Problems experienced by older adults who have low health literacy skills Health literacy has great implications for the older adults in the population. One implication is that the older adults may put off important screenings and tests. This is because as a lack of the proper health literacy skills, the older adults will not see the relevance or importance of these screenings and tests and thus will ignore them. This has been seen to lead to a higher incidence of problems thatRead MoreThe Effects Of Helicopter Parenting On Young Adults Who Are Entering College For The First Time932 Words   |  4 Pagesexcessive use of parental guidance thought to generate a slower progression of emotional maturity and physical wellbeing in young adults. The methods used in this review include examining previous literature and current studies on this issue of helicopter parenting. The purpose of this review is to establish the measure of autonomy and mental wellbeing in young adults who are entering college for the first time. This literary review looks at the long term effects of helicopter parenting. While parentalRead MoreIs Sexting Politically Common Among Hormones Driven Teenagers Who Are Becoming More Sexually Adults?1932 Words   |  8 Pagesreceiving sexually explicit messages through mobile devices (Temple et al., 2012). The practice is increasingly common among hormone-driven teenagers who are becoming more sexually curious. Although sexting may seem quick and harmless, these 14 to 17 year olds do not realize the lasting consequences of their actions. The reality is that adolescents who engage in sexting are at greater risk of being victimized. Victims of sexting scandals may be exploited and publicly humiliated if their messages areRead MoreIn the year 2009, there were 39.6 million adults who were 65 years or older. Baby Boomers made up1300 Words   |  6 PagesIn the year 2009, there were 39.6 million adults who were 65 years or older. Baby Boomers made up about 12.9% of the population or rou ghly 1 in every 8 humans. By the year 2030, this number is expected to almost double making 72.9 million adults who are aged 65 years or older making up for an astounding 19% of the worlds population. All in all, 5% of the world’s population are in nursing homes. Lighting should be a primary concern to those living in, working in, and designing Nursing Homes. Light

Wednesday, May 6, 2020

British Petroleum ( Bp Plc ) - 1604 Words

Another company that has recently conducted poor social responsibility is British Petroleum (BP plc). For those unfamiliar, BP, a multinational company headquartered in London, England, is one of the world’s seven major oil and gas companies operating in all areas of the oil and gas industry. These industries include the likes of exploration, production, distribution, marketing, and power generation, along with several other areas. With that much integration in one particular industry, a large corporation like that carries a large amount of social responsibility. The company’s origin dates all the way back to the founding of a small Iranian oil discovery company in 1908, but it has not been until recently that the company has been directly involved in several major environmental and safety incidents, one of which being the well-known 2010 Deepwater Horizon oil spill, the largest accidental release of oil into marine waters. This spill resulted in severe environmental, health and economic consequences for numerous areas throughout the gulf coast, not to mention serious legal and public relations repercussions for BP. Legal proceedings are continuing, but most have commenced. During this time, the company has pleaded guilty to 11 counts of felony manslaughter, two misdemeanors, and one felony count of lying to congress. They have also agreed to pay more than $4.5 billion in fines and penalties, the largest criminal resolution in US history. In September of 2014, the judgeShow MoreRelatedOrganizational Planning Paper944 Words   |  4 Pagesis British Petroleum better known as BP. In this paper, the Author will attempt to go in depth about BP’s internal and external stakeholders, the company’s goals, mission, and vision, and at least one goal that can be accomplished through strategic and operational planning. The author will also conduct a SWOT analysis on BP, explain how these plans will achieve the related goals, and the effect of planning decisions on the internal and external stakeholders. BP,  also recognized as British PetroleumRead MoreSocial, Cultural and Environmental Responsibility of Corporate Business Leaders1482 Words   |  6 Pagescom/2010/05/04/corporate-social-responsibility-and-stock-values-a-lesson-from-bps-deep-horizon-catastrophe/ †¢ Solman, Gregory (2008) BP: Coloring Public Opinion?, Adweek.com [Internet] January 14th, 2008. Available at http://www.adweek.com/news/advertising/bp-coloring-public-opinion-91662 †¢ http://www.iisd.org/sd/ †¢ http://www.marketwatch.com/investing/stock/bp Case Study: Corporate Social Responsibility and Stock Values, a lesson from British Petroleum’s Deep Horizon catastrophe The Golf of Mexico’s oilRead MoreWhy The British Petroleum Was Responsible For The Accident1404 Words   |  6 PagesDeepwater Horizon oil spill was one of the worst and the largest oil in the history of the world. In the following essay we will discuss about the various aspects related to the accident and find out whether if the British Petroleum was responsible for the accident. BP or British Petroleum is the largest corporation in the United Kingdom and is an international company that operates in oil, gas and chemical industry. The company is headquartered at London. It owns various refineries as well as chemicalRead MoreBp Pipeline Case Regarding Ethical Behavior And Decision Makin1709 Words   |  7 PagesBP Pipeline Case regarding Ethical Behaviors and Decision-Makin British Petroleum (BP) has been operating in the United States for decades. They have required most of their refineries through acquisitions in the med the 1900’s, which helped them to become one of the leading oil producers in the world. The acquisition of the Prudhoe Bay, Alaska refineries produces more than five percent of America’s oil. Therefore, it guaranteed BP’s economic goals by continuing producing oil in the United StatesRead MoreBp Oil Spill Globalization1062 Words   |  5 PagesThe 20th of April 2010 will be marked as the worst day in British Petroleum PLC’s history, the day that there was an explosion on the Deepwater Horizon drilling rig whilst drilling in the Gulf of Mexico, killing 11 people and causing devastation to all the surrounding areas. The events of this day affected the global markets and relationships between countries substantially.  ¹Daniels et al. (2009) states that globalisation is â€Å"The broadening set of interdependence relationships among people fromRead MoreThe British Petroleum Company Plc1946 Words   |  8 PagesThe British Petroleum Company plc (BP) is one of the five largest oil companies in the world today. It is United Kingdom’s largest corporation. BP discovered oil in Iran before World War I. By the mid 1990’s it produced over 1.5 million cubic feet of natural gas every day. It has more than 16,400 service stations around the world. It is an integrated oil and gas company. The company provides its customers fuel used in transportation, petrochemical products that are used in making paints, clothesRead MoreBp 7s Analysis10010 Words   |  41 PagesBP plc[3][4]  (LSE:  BP,  NYSE:  BP) is a British  multinational  oil  and  gas  company headquartered in London, United Kingdom. It is the third-largest energy company and  fourth-largest company in the world  measured by 2011 revenues and is one of the six oil and gas supermajors.[5][6]  It is  vertically integrated  and operates in all areas of the oil and gas industry, including  exploration  and  production,refining,  distribution and marketing,  petrochemicals,  power generation  and  trading. It also has  renewableRead MoreBritish Petroleum1639 Words   |  7 Pages475 Business and Society Introduction The Anglo-Persian Oil Company which is now known as British Petroleum (BP) was founded in 1909 and is one of the world’s leading international gas and oil companies. The multinational British company’s headquarters is located in London, United Kingdom and is one of the five largest oil companies in the world. The pioneer of the Middle Eastern oil industry, BP discovered oil in Iran before World War I and eventually became involved in all aspects of theRead MoreBp 7s Analysis10000 Words   |  40 PagesBP plc[3][4]  (LSE:  BP,  NYSE:  BP) is a British  multinational  oil  and  gas  company headquartered in London, United Kingdom. It is the third-largest energy company and  fourth-largest company in the world  measured by 2011 revenues and is one of the six oil and gas supermajors.[5][6]  It is  vertically integrated  and operates in all areas of the oil and gas industry, including  exploration  and  production,refining,  distributio n and marketing,  petrochemicals,  power generation  and  trading. It also has  renewableRead MoreTheoritical Prespective on Voluntary Disclosure by Bp Plc in Regards to Deepwater Horizon1869 Words   |  8 Pagesthe voluntary disclosure of Deepwater Horizon Disaster by BP Plc. | | | Prepared by : Gajanayagam Jeyasundram | This paper examines the relevant theory that explains public disclosure by big corporations in disclosing corporate mishaps that has environmental, social and economic consequence. We look at Deepwater Horizon in particular and its disclosure by BP. | Num | Content | Page | 1.0 | Introduction 1.1 BP Plc. 1.2 Deepwater Horizon Disaster | 3-4 | 2.0 | Legitimacy

Corporate Governance of Listed Companies †MyAssignmenthelp.com

Question: Discuss about the Corporate Governance of Listed Companies. Answer: Introduction: Accounting plays a crucial role in the life of an organization. It assists an organization to make various decisions for the betterment of an organization. In this report 2 cases have been studied, in first case, the splinter sports equipment manufacturing limited has been analyzed and found that one of their production processes is occurring loss. The strategies have been analyzed in this case to reduce the level of the losses in the organization and further, the cost sheet has been managed in such a manner that best strategy could be planned by the company. In second case, Cocoaland Holdings Berhad has been analyzed and a financial analysis study has been performed over the company to analyze and investigate the functions and the activities of the company. More, it has been found that what are the drawbacks of the company and how can the company overcome it. More, in both the cases, various tools and techniques have been analyzed to make a proper report and through which a good decision could be made. In this report, costing analysis as well as financial accounting study has been done to investigate both the cases and reach over a conclusion. Ratio analysis method has been taken into teh context for the second report so that the financial data of the Cocoaland holdings limited could be analyzed in a proper manner and the recommendation could be given to the user of the report in a proper manner so that a best decision could be made. In this case, it has been found that splinter sports equipment manufacturing limited is a manufacturing company and one of the production processes of this company is occurring loss. Currently, the cost sheet of the company is as follows: Income / expenses Total, RM Round, RM Traingular, RM Square, RM Sales 1000000 140000 500000 360000 Less: Variable expenses -410000 -60000 -200000 -150000 Contribution margin 590000 80000 300000 210000 Less: Fixed expenses Advertising 216000 41000 110000 65000 Depreciation 95000 20000 40000 35000 Line supervisor's salary 19000 6000 7000 6000 Gen factory overhead 200000 28000 100000 72000 Total fixed expenses 530000 95000 257000 178000 Net operating income / loss 60000 -15000 43000 32000 It has been found that the Round process is occurring loss and the management of the company has decided to reduce the level of the loss through discontinued the operations and the manufacturing process of Round (Zimmerman and Yahya-Zadeh, 2011). It has been evaluated that if the operations of the company i.e. sales and the manufacturing process of the company would be stopped than also the fixed cost of the process would occur and in that situation, the ,loss of the company would enhance from -15000 to -61000. The calculations are given below: Income / expenses Total, RM Round, RM Traingular, RM Square, RM Sales 860000 500000 360000 Less: Variable expenses -350000 -200000 -150000 Contribution margin 510000 300000 210000 Less: Fixed expenses Advertising 175000 41000 110000 65000 Depreciation 95000 20000 40000 35000 Line supervisor's salary 13000 7000 6000 Gen factory overhead 172000 100000 72000 Total fixed expenses 455000 61000 257000 178000 Net operating income / loss 55000 -61000 43000 32000 Thus, through this analysis, it is suggested to the company to not to discontinue the sales and manufacturing of the company rather the company must adopt new strategies through which the loss of the process could be reduce and the profitability position of the company could be improved (Weston and Brigham, 2015). Recasting the above data: Further, the data of the company has been put in such a manner that it becomes easy for the managers and the financial analysts to make better decision about the production process of the company and the profitability position. Through these calculations, the following cost sheet has been prepared: Income / expenses Total, RM Round, RM Traingular, RM Square, RM Sales 1000000 140000 500000 360000 Less: Variable expenses -410000 -60000 -200000 -150000 Contribution margin 590000 80000 300000 210000 Less: Semi variable cost Gen factory overhead 200000 28000 100000 72000 Total semi variable cost 200000 28000 100000 72000 Less: Fixed expenses Advertising 216000 41000 110000 65000 Depreciation 95000 20000 40000 35000 Line supervisor's salary 19000 6000 7000 6000 Total fixed expenses 330000 67000 157000 106000 Net operating income / loss 60000 13000 143000 104000 In the above table, the column of the semi variable cost has been diversified to analyze the variable, fixed and semi variable cost of a company. This would help the organization to make a better decision about the production process and the profitability position. Through this, the BEP point of the company could also be calculated (Weaver, Weston and Weaver, 2001). Cocoaland holdings berhad is an investment holding organization which manufactures and trades into the preserved food, processed foods, juices, fruits and foodstuffs in the Malaysian market. This comapny mainly offers the wafers, candies, chocolates, gummies, jellies and snacks. The main vision and mission of this company is to enhance the market share and offer the quality product to the customers. This company is performing very well into Malaysian market and also trying to diversify its market into various new markets (Home, 2017). Through the mission statement of the company, it has been found that the main mission of the company is to grab the international market as well and offer the food to the international client. The vision of the company is to offer the best of the CSR policies to manage and maintain the performance and the position of the company (Morningstar, 2017). The main vision and mission of this company is to offer the quality product to the customers and enhance the market share. This company is performing very well into Malaysian market and trying to diversify its market into various new markets. The main objective behind this report is to manage and maintain the performance and the better position of a company in terms of the finance. Mainly this report has been prepared to analyze the position of the company so that a better decision could be prepared for the investors of the company to invest more into the company or not. The main objective of this report is to analyze the position of the company in terms of the liquid position, solvency position, profitability position and capital structure of the company. Financial statement analysis: Financial statement analysis is a process in which the financial statement of a company i.e. profit and loss account, balance sheet and the cash flow statement of a company is analyzed and the performance of a company is analyzed. Financial statement analysis is a study which is done over a company by its financial manager, financial analyst and the investors of the company to make decisions about the company (Hillier, Grinblatt and Titman, 2011). Financial manager uses this technique to identify the position and the performance of the company so that the changes could be done into the company to make the financial position of the company strong whereas Financial analyst and the investors use this technique to identify the profitability and the performance of the company so that the investment and divestment decision could be made to enhance the worth of the amount (Higgins, 2012). In this report, financial statement analysis has been done over COCOALAND HOLDINGS BERHAD to identify the performance, profitability and the position of the company. In this report, the ratio analysis study has been performed over the financial data of the company of last 2 years to analyze and identify the changes into the company and also for identifying the current profitability, liquidity, solvency and the capital structure position. The study of ratio analysis of the COCOALAND HOLDINGS BERHAD is as follows: Liquidity position is the type of ratio analysis which depict about the position of the debt position of the company. Liquidity position depicts that whether it is easy or tough for the company to pay the entire short term debts. This analysis helps the company to manage the position in which the entire debt obligation of the company could be managed. Liquidity ratios of a company could be analyzed through analyzing the current ratio position and the quick ratio position (Glajnaric, 2016). Current ratio is a simple calculation which estimates that whether the organization would be able to pay all the debts which would be due in one year from assets which is also expected to turn into cash in a year. Further, the quick ratio of a company is a simple calculation which estimates that whether the organization would be able to pay all the debts which would be due in one year from assets except the stock and raw material which is could not be turned into cash in a year. The study of liquidity ratio analysis has been investigated over the COCOALAND HOLDINGS BERHAD. Current ratio and quick ratio study of the company is as follows: 2016 2015 Liquidity Current ratio Current assets/current liabilities 4.12 3.16 Quick Ratio Current assets-Inventory/current liabilities 3.04 2.22 (Yahoo finance, 2017) From the above calculations, it has been found that the current ratio of the company is 4.12 in 2016 and 3.16 in 2015. The current ratio of the company depict that current assets and the current ratio of the company is quite higher and thus the debt payment position of the company is quite good but at the same time the required assets is quite higher and due to which the cost of the company has became very higher. The ideal ratio of the organization must be 1.75:1. The company is required to manage the level of the current assets and the current liabilities to manage the risk and the cost of the company (Elmuti and Kathawala, 2001). From the above calculations, it has been found that the quick ratio of the company is 3.04 in 2016 and 2.22 in 2015. The quick ratio of the company depict that quick assets and the quick ratio of the company is quite higher and thus the debt payment position of the company is quite good but at the same time the required assets is quite higher and due to which the cost of the company has became very higher (Gitman and Zutter, 2012). The ideal ratio of the organization must be 1.33:1. The company is required to manage the level of the quick assets and the current liabilities to manage the risk and the cost of the company. Profitability position is the type of ratio analysis which depict about the position of the profit of the company. Profitability position depicts about the position of the profits of the company. This analysis helps the company to manage the position in which the entire profits of the company are managed. Profitability ratios of a company could be analyzed through analyzing the gross profit, net profit, sales, and equity position of a company. Net margin ratio is a simple calculation which estimates about the total profit of the company in context of the sales. Further, the net profit margin ratio of a company is a simple calculation which estimates that what is the total profit of the company in terms of the total equity of the company (Malaysia stock biz, 2017). The study of profitability ratio analysis has been investigated over the COCOALAND HOLDINGS BERHAD. Net margin and return on equity ratio study of the company is as follows: 2016 2015 Profitability Net margin Net profit/revenues 16.07% 12.51% Return on equity Net profit/Equity 18.29% 16.14% (Morningstar, 2017) From the above calculations, it has been found that the net margin ratio of the company is 16.07% in 2016 and 12.15% in 2015. The net profit margin ratio of the company depict that net profit and the sales of the company has became higher from last year and thus the net profit position of the company has became better. This depict that the company is performing very well in the market. From the above calculations, it has been found that the return on equity ratio of the company is 18.29% in 2016 and 16.14% in 2015 (Fulin, 2011). The return on equity ratio of the company depicts that net profit and the equity of the company has become higher from last year and thus the return on equity of the company has become better. This depict that the company is performing very well in the market. And thus the return offered to the investors of the company would also be higher. Efficiency position is the type of ratio analysis which depict about the position of the cash collection of the company. Efficiency position depicts about the position of the turnover of the inventory, debtors, creditors and the assets of the company. This analysis helps the company to manage the position in which the entire turnover cost of the company is managed. Efficiency ratios of a company could be analyzed through analyzing the receivable, payable and the asset turnover position of a company (Gurufocus, 2017). Receivable collection period ratio is a simple calculation which estimates about the debtors collection time. Further, the payable collection period ratio is a simple calculation which estimates about the creditors payment time and lastly, asset turnover ratio is a simple calculation which estimates about the turnover in the assets of the company. The study of efficiency ratio analysis has been investigated over the COCOALAND HOLDINGS BERHAD. Receivable collection period, payable collection period and asset turnover ratio study of the company is as follows: 2016 2015 Efficiency Receivables collection period Receivables/ Total sales*365 74.41 58.84 Payables collection period Payables/ Cost of sales*365 54.46 48.94 Asset turnover ratio Total sales/ Total assets 0.94 1.04 (Malaysia Stock biz, 2017) From the above calculations, it has been found that the receivable collection period of the company is 74.41 days in 2016 and 58.84 days in 2015. The receivable collection period of the company depict that total time of collection has became more than last year. This depict that the working capital of the company must be higher. Further, it has been found that the payable collection period and the asset turnover ratio of the company is 54.46 and 0.94 in 2016 and 48.94 and 1.04 in 2015. The payable collection period and the asset turnover ratio of the company depict that the company is required to maintain the control over the asset turnover and the payment days helps the company to manage the operations smoothly (4 traders, 2017). Capital structure is the type of ratio analysis which depict about the position of the equity and the debt position of the company. Capital structure position depicts about the position of the debts and the equity position of the company. This analysis helps the company to manage the position in which the entire funds of the company are managed. Capital structure ratios of a company could be analyzed through analyzing the position of the assets, debt and equity of a company (De Haan and Amtenbrink, 2011). Debt to equity ratio is a simple calculation which estimates about the total debt of a company in comparison of the total equity of the company. Further, the Debt to assets ratio is a simple calculation which estimates about the total debt of a company in comparison of the total assets of the company (Deegan, 2013). These analyzes depict about the capacity of a company to manage the financial funds. The study of capital structure ratio analysis has been investigated over the COCOALAND HOLDINGS BERHAD. Debt to equity ratio and the debt to asset ratio study of the company are as follows: Capital structure ratio 2016 2015 Debt to Equity Ratio Debt/ Equity 0.21 0.24 Debt to assets Debt/ Total assets 0.17 0.19 From the above calculations, it has been found that the debt to equity ratio of the company is 0.21 in 2016 and 0.24 in 2015. The debt to equity ratio of the company depicts that how much the debt of the company in comparison of the equity of the company. This depict about the total risk and return of the company (Du and Girma, 2009). Further, it has been found that the debt to asset ratio of the company is 0.17 in 2016 and 0.19 in 2015. The debt to assets ratio of the company depicts that how much the debt of the company in comparison of the assets of the company. This depict about the total risk and return of the company as well as the management capability of the company to manage the optimal capital structure. From the above analysis, it has been found the liquidity position of the comapny is becoming more expensive for the company. The company is required to manage the level of the current assets, quick assets and the current liabilities to manage the risk and the cost of the company. More, the profitability ratios of the company depict that the net profit margin and the return on equity of the company has became higher from last year. This depict that the company is performing very well in the market. And thus the return offered to the investors of the company would also be higher. Additionally, it has been found that the company is required to manage the position of the inventory and asset turnover to reduce the level of the working capital and lastly, the capital structure ratio of the company is required to enhance the position of the debt to manage the risk and return factor of the company. Through this analysis, it has been found that the company is required to manage the various activities and the operations to identify the level of the return and reduce the level of the risk. The current position of the company depict that the investors would get higher return from the company and thus it is a good option for the investors to invest the amount in the COCOALAND HOLDINGS BERHAD for long term as well as short term. Conclusion: To conclude, the liquidity position of the comapny is becoming worst day by day for the company as well as the investors of the company. The company is required to manage the level of the current assets, quick assets and the current liabilities to manage the risk and the cost of the company. The profitability ratios, liquidity ratios, solvent ratios, efficiency ratios and the capital structure ratios of the company are depicting about the different position of the company. Profitability ratios are depicting about the good performance of the company and depicting that the performance and position of the company are in the favour the investors and would offer high return to the company. Further, the efficiency ratios are depicting about the good performance of the working capital management and depicting that the performance and position of the company are in the favour the investors and would offer high return to the company. Lastly, the capital structure ratios are depicting about the debt and equity position of the company and also depict that the comapny must make a control over the performance and the position of the company. Through this analysis, it has been found that the company is required to manage the various activities and the operations to identify the level of the return and reduce the level of the risk. The current position of the company depict that the investors would get higher return from the company and thus it is a good option for the investors to invest the amount in the COCOALAND HOLDINGS BERHAD for long term as well as short term. References: 4-traders, 2017. COCOALAND HOLDINGS BERHAD. Retrieved from https://www.4-traders.com/COCOALAND-HOLDINGS-BERHAD-6498364/financials/ as on 4 Nov 2017 Corporate social responsibility. 2017. COCOALAND HOLDINGS BERHAD. Retrieved from https://www.cocoaland.com/csr as on 4 Nov 2017 De Haan, J. and Amtenbrink, F., 2011. Credit rating agencies. Deegan, C., 2013. Financial accounting theory. McGraw-Hill Education Australia. Du, J. and Girma, S., 2009.Source of finance, growth and firm size: evidence from China(No. 2009.03). Research paper/UNU-WIDER. Elmuti, D. and Kathawala, Y. 2001. An overview of strategic alliances.Management Decision,vol. 39, no. 3, pp. 205-217. 2017. COCOALAND HOLDINGS BERHAD. Retrieved from https://markets.ft.com/data/equities/tearsheet/financials?s=COCOLND:KLS as on 4 Nov 2017 Fulin, S. 2011. Preface by SHANG Fulin. Corporate Governance of Listed Companies in China, 9-10. Gitman, L.J. and Zutter, C.J., 2012.Principles of managerial finance. Prentice Hall. Glajnaric, M., 2016. The importance of dividend paying stocks. Equity, 30(2), p.6. Guru Focus. 2017. COCOALAND HOLDINGS BERHAD. Retrieved from https://www.gurufocus.com/ownership/XKLS:7205 as on 4 Nov 2017 Higgins, R. C., 2012.Analysis for financial management. McGraw-Hill/Irwin. 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Retrieved from https://in.finance.yahoo.com/q/hp?s=7205.KLa=00b=18c=2005d=02e=5f=2017g=m as on 4 Nov 2017 Zimmerman, J.L. and Yahya-Zadeh, M., 2011. Accounting for decision making and control.Issues in Accounting Education,26(1), pp.258-259.