The Violence Of Public Schools - 871 Words

In recent times, several mass shootings have occurred in several places. Sadly, public schools in America have been venues for these mass shootings. How do we reduce these shootings? How do we ensure that the lives of our kids are safe? These are the questions parents all over America are asking. A lot of suggestions have been made to the government concerning the issue of mass shootings. Some say government have to ban the purchase of guns, others say there should be background checks, while others say teachers and staff should be armed. It is currently being argued if the government should arm public school officials and faculty. Can we trust armed public school staff with our kids? Can the school authorities regulate their actions? These are new questions parents ask those who are in support of arming public school officials and faculty. Allowing teachers carry concealed weapons to those who support means better protection of the children in time on trouble. To the people who oppose, it is simply bringing the trouble closer to the kids. According to an article in the New York times, superintendent David Hopkins selected small handguns for his staff to bring to school every day. He found a way around the state law prohibiting guns on campus. He created a plan that relies on patchwork of conceals weapon laws and local school board polices to arm teachers. This seemed like a reasonable economical way to protect the kids in the small town of Ozark foothills (Severson). It isShow MoreRelatedViolence in Public Schools4835 Words   |  20 PagesTopic: Violence in Public Schools Introduction The recent violence on school grounds (including elementary, middle school and high school violence) has created a climate of fear in American public schools, and the literature presented in this review relates to that fear and to the difficulty schools face in determining what students might be capable of mass killings on campus. Television coverage of school shootings leave the impression that there is more violence on school campusesRead More Violence in Public Schools Essay2763 Words   |  12 PagesThe word violence is defined as, â€Å"an intense, turbulent or furious and often destructive action, force or exertion of physical strength so as to injure or abuse† (Webster 1316). Associating that term with the safety of our children within a public school setting will bring about an immediate reaction to discover what is root of the problem and what, as a society, can we do to prevent this behavior in the future. Violence in public schools is a growing concern for parents, teachers, faculty andRead MoreEssay on Juvenile Violence in Public Schools1368 Words   |  6 PagesThe starting point of violence takes place in communities and at home--not at school. Youth take what they hear and see at home and in their communities to school. The environment in some communities and households are positive and the presences of protective factors outweigh the high risk factors. However, there are communities and households where there is a lack of informal social control and high risk factors exist more than protective factors--, which affect youth in a negative manner. Read MoreEssay on Bullying and Violence in Public Schools1365 Words   |  6 PagesBullying and Violence in Public Schools Although bullying has always been a problem in schools, it has more recently become a bigger crisis with vicious consequences. â€Å"However it is defined, bullying is not just child’s play, but a terrifying experience many schoolchildren face everyday. It can be as direct as teasing, hitting or threatening, or as indirect as exclusions, rumors or manipulation† (Garrett 2). Most kids do not think certain actions are classified as bullying, yet theyRead MoreLife1071 Words   |  5 Pages Why Chicago Public Schools need more Protective Measures Against School Violence Paul Cotton Baker College Online Why Chicago Schools need more Protective Measures Against School Violence Gun violence and the right to carry weapons have been two topics of heated debate over the last decade. From the violent burglaries to school shootings, the need for protection increases. The solution to end or reduce violence is not an easy task. Should societyRead MoreThe Effects Of Violence On Public Health Policy Essay1747 Words   |  7 PagesViolence compromises physical health and threatens the safety of our communities (Public health policy paper). In our nation violence continues to cause premature death, disability and injury yet there are insufficient efforts to prevent it (Public health policy paper). Currently, our interventions to prevent violence occur after a violent crime has occurred. The focus is to incarcerate individuals who have committed a violent crime (public health policy paper). We are failing to fix the infrastructureRead MoreA Research Proposal On Preventing School Violence1089 Words   |  5 PagesTitle: Preventing School Violence Aim: The primary goal for this proposal is to provide the staff with recommendations to design a research proposal studying the violence in our public schools. Methods of prevention should be discussed on how to prevent reoccurring violence or how we can lessen the opportunities of school violence. These recommendations are ones that create a positive and safe environment for both students and staff. My recommendations will cover the following aspects: †¢ EducationRead MoreViolence and Education; School Safety937 Words   |  4 PagesViolence and Education: School Safety The most recent shooting at the elementary school located in Newtown, Connecticut have shifted our focus on the question of whether or not we are doing enough to protect our students in our schools across the nation. Every morning, parents send their children to school every morning trusting that they will be returning home the same day, but as we all know that isnt always the case for some. The tragedies that have taken place show that we need to pay moreRead MoreEssay on Arguments for School Dress Codes820 Words   |  4 PagesEnsuing President Bill Clintons State of the Union address in January of 1996, more and more public schools are implementing dress codes and uniform policies in their schools. As a result, there has been an increase in legal controversies dealing with the issue. The reason that dress codes are not conclusively enforced is due to the application of the First Amendment to juveniles in the public school setting. The First Amendment states that Congress shall ma ke no law respecting an establishmentRead MoreThe Correlation Between School Uniforms and Violence Essay1243 Words   |  5 PagesIs the absence of school uniforms leading to an up rise of violence between children in public schools? According to the National School Safety Center’s Report on School Associated Violent Deaths, â€Å"Since the 1992-1993 school year, two-hundred seven were shooting victims† (Kelly n pag). According to the U.S. Department of Education’s National Center for Education Statistics (NCES), â€Å"10% of all public schools had one or more serious violent crimes (murder, rape, sexual battery, suicide, physical attack

A Mind At Death s Door A Martyr s Mind - 1747 Words

The courage to stand up for what you believe is not as rare as many think; it simply requires an infallible hope to produce faith, that will supersede and dispel all fear. Likewise, the decision to die for religious beliefs takes courage, and this practice did not start with the 9/11 attack, but martyrs can be found in some of the oldest history book telling their stories through each line. These are people who voluntarily suffer death as the penalty of witnessing to and/or refusing to renounce their religion, and both the song, â€Å"The Hymn† by Jermaine Edwards and the poem, â€Å"A Mind at Death s Door: A Martyr s Mind† by Veneisia Tomlinson amplify what it takes to stand. The perspective and peace associated with martyrdom brings â€Å"The Hymn†Ã¢â‚¬ ¦show more content†¦Like the song, he is hopeful and associates this with victory. The persona is portrayed as nervous and worried about being martyred, but after self-affirming through acknowledging that h is life is hidden with Christ, that he is bound to God by love; which he metaphorizes to be a strong cord, and that no pain or struggle in this life is worthy to be compared to the reward prepared for him; as shown through the biblical allusion used, he experiences a calm. The victory effectuated by martyrdom was constituted by the incentives he would receive for dying as a martyr: he would acquire a starry crown, his own mansion, an opportunity to walk on golden streets, through gates of pearl and ultimately, the opportunity to meet his Lord, Jesus Christ. The persona gets excited at the thought of these rewards and mentally annunciates â€Å"Victory over defeat! Life and death!† and after repeating â€Å"Victory over death!†, he verbally exclaims, â€Å"Jesus and I have almost met!†, placing the tragic and heart-rending idea of martyrdom in a positive and even desirable light. Simply, the first persona verbally declares that his physical death will only result in his freedom to be with God, (stanza 5 line 5) thereby characterizing not only hope and victory in death but also freedom. Martyrdom, though often considered a murderous and gruesome experience, is considered to be a joyful experience inspired byShow MoreRelatedAnalysis Of The Poem The Lord Is At Hand 1622 Words   |  7 PagesAll of us are in different moods this morning. Some of you are happy some of you are stressed of you are just flat out tired. The words are Rejoice and be gentle maybe the farthest things from your mind right now but today I m going to show you through the word of God by these two words need to be closer to our heart they never let us pray. Prayer. In Philippians chapter 4 verses four and five, Paul writes to the church at Philippi and says rejoice in the Lord always. Again I will say rejoice!Read MoreIs It A Hero Or Hero?954 Words   |  4 PagesMost martyrs unfortunately didn’t decide to become a hero or heroine because of an ability or skills set as a public speaker, leader / negotiator or activist, solely to encounter injustice, inequality or racism. Most martyrs probably contemplated and agonize long and hard over their role and involvement in movements, protest and rallies, struggled with the weight of understanding and finally submitting to their destiny. The anguish of destiny: realizing the target they might become, agonizing overRead MoreOedipus Rex Vs. Antigone1417 Words   |  6 Pagesflaw often leads to a major downfall by its owner. In both Oedipus Rex and Antigone, there are three reoccurring hamartias: hubris, irrationality, and unyielding stubbornness. When speaking of hubris, the characters Oedipus an d Antigone come to mind. Hubris is pride or an extreme sense of self-admiration. Oedipus is quoted saying such things as, I, Oedipus, who all men call great. His hubris clouds his vision and prevents him from seeing things as they are. Oedipus takes on the act of findingRead MoreSexual Racial Discrimination Essay840 Words   |  4 PagesAmerica. These deviants to society made efforts to bring about positive cultural changes in times of strong sexual or racial discrimination. Great improvements have been made as a result of the contributions these citizens made to our country. In 1930’s America, the public view on gays and lesbians were not as liberal as they are today. It wasn’t until influential figures like Katharine Hepburn and Harvey Milk caused up a stir in social politics that changes were made. Katharine Hepburn was a successfulRead MoreUncovering the Truth About John Brown865 Words   |  4 Pagesa man; he was a legend. (Chowder, 1) During, and after his life Brown was described as a martyr. â€Å"He stayed and he stayed, and it seems to me a deliberate act of martyrdom.† (Chowder, 4). He fought long and hard for what â€Å"he believed with certitude was a sin against God.† (Bordewich, 3). Of the many words used to describe Brown, one that would come up occasionally was hero. But â€Å"it wasnt until the 1970’s that John Brown the hero re-emerged.† (Chowder, 6). Two studies done by Stephen B. Oates andRead MoreThe Technological Advances Of The Great Gatsby3475 Words   |  14 Pagesthe subject matter coupled with the perceived impact of this doctrine on ministry. This topic makes you think of questions such as; is there hope for someone who doesn’t know God? And what happens to those whom have not yet experience God prior to death? Wi th that said, will everyone have a chance to experience God? How could a God who is so loving and caring allow the unlearned to succumb to the excruciating heat of hell? The God who tells me that He would, uphold you with my righteous right handRead More Two Pieces showing Photography as Art Essay1376 Words   |  6 Pagesin high school. It was the 70’s or 80’s, and it was a case of the rape and murder of a young woman. This case was significant because she could have been saved in many instances, but she wasn’t due to the nature of humanity. Basically, her death was witnessed by her neighbors and nearby residents, all the way from her initial capture and escape and shouts, to her recapture and death. Residents reported watching out of their windows, and looking out of their doors, but not calling the police becauseRead MoreThe, Death And Blind Sheep3005 Words   |  13 Pagesgathered, no theologian could negotiate their way out of our deserving judgment. We were indebted with total sin, unable to choose good from bad running around since birth with no clue as to who are or what was in us. It could be described as lost, death and blind sheep aimlessly moving about. But is that the case? Are we helpless to flesh and depraved as normal human beings? Depraved seems like such a grave condition for such an advanced race of people who have achieved so many great things. ConsiderRead MoreThe Denial Of Health Care1775 Words   |  8 Pageswho are like Sharon Slaton Howell, a Christian Scientist, strongly believe in the freedom of religion that is embedded in the Constitution. She argues for the freedom to practice her religions because â€Å". . . [she] feel[s] [that] as Americans, we live in a country where freedom of one s religious beliefs is law† (Howell). This statement has lead many to the idea of denying offered health care for religious reasons. In Howell’s experience, her mother was sick a extensive amount of time. No doctor wasRead MorePoetry Is An Art Of Representation Or Imitation2631 Words   |  11 Pagesrepresentation or imitation† (Hamilton 1829). One of the many poets who have poured their heart and mind into their poetry was Emily Dickinson. Dickinson has been noted as the girl who hid from soci ety with the fear of being unaccepted, â€Å"Frightened by the world and disappointed in her hopes, Dickinson, it is said, retreated into a privacy that shielded her... There,... she is established as a martyr† (Wolosky 17). Despite this reputation, it has been acknowledged that though humble her life was, she

Personal Ethics Development Paper Free Essays

What comes to mind when one thinks of ethics? Most people will say that ethics is a system of moral values. Ethics can be instilled or taught by one’s parents. Ethics is a topic that is considered to be complicated and not easily defined. We will write a custom essay sample on Personal Ethics Development Paper or any similar topic only for you Order Now Per the dictionary, ethics is defined as a system of moral principles; the rules of conduct recognized in respect to a particular class of human actions or a particular group, culture, etc; moral principles, as of an individual. Some may say that your ethical system may change as one grow older and come into contact with different people of various cultures. While growing up, we have been taught what to do and what not do. We are taught on beliefs, ethics, morals, values, and to respect others. Different countries have different cultures, ethics, religions, and beliefs. Everyone believes that his or her ethic, belief, religion, and value are the only one that existed and others should follow. Most of the people still do not know who is right, who is wrong, and who to follow. Throughout this essay, I will discuss â€Å"the developmental aspect of my ethics. † Define â€Å"my underlying ethical system, its primary principles, and the sources that helped shape my ethics. † Additionally I will also discuss the ethical key terms found on University of Phoenix located on the student web site. I will also discuss on my ethics used in the workplace and how ethics plays the key role of an organization. My ethic beliefs were influenced mainly by Christianity. The primary principle of Christianity is the Ten Commandments. According to Religious Ethical Beliefs, â€Å"The 10 Commandments are Divine Command ethics. In other words they derive from laws set down by God. They are also meant to be objective and universal. Ethics from Jesus’ teachings are similar to the 10 Commandments in that they teach obedience to God but they also stress virtues as well as the famous ethical principle known as the Golden Rule† (Fairchild, 2011. ) Having two children myself I want to pass on my ethical values to them as well. Ethics, morals, and values are something that is taught. The church that I currently attend sets a great example of how to live by the bible. Most of the people that are members of my church lead by example. You can see them in the community and church with no difference in character. It is evident that they do believe in the 10 Commandments and its principles. It is very important for me to see that an individual word mirrors his or her actions. It is also essential for me to see that others with the same ethical system leading not only in my church but in the community around us. Knowing all of this helps develops me more with my ethical system. It allows me to grow as a person and focus on areas that need some assistance in. The ethical system that I have chosen to live every day of my life by is not an easy decision sometimes. As person having been faced with difficult situations while in the workplace, that caused issues of compliance with my management and coworkers. There was a time when I worked for a company before college that took care of mentally handicapped individuals on a twenty-four hour basis. I really enjoyed working with the mentally handicapped individuals and my coworkers knew it. My coworkers relied on my joy of working with the mentally handicapped and took full advantage of it. Each employee was paired up with clients to take care of according to skill level. My coworkers would knowingly know that one of our clients had an accident in their clothes. They would make the client wait until I came to work so I could change the client. There was no way that I could allow any client even if not my assigned client to sit around in soiled clothing. At first I didn’t complain to anyone but then it started happening more and more often. Even management started recommending to other employees to talk with me to assist with their undone assigned duties. My ethical system played over and over in my decision making process. I knew that the clients couldn’t help themselves and needed me. I would not want to be treated this way so there wasn’t a possibility that I could dare treat them unfairly. Since my coworkers performed so poorly on their job, I made sure that I worked hard for the upkeep of the clients. Treat them the way I wanted to be treated if in a similar situation. Ethics are definitely needed in an organization in order to succeed. It is imperative to outline your organization’s values to your employees in order to reach your company’s goals. Without outlining your company’s ethical system, your various employees will bring their own personal ethics to the table which could lead your organization in the direction that you didn’t want it to go in. When ethics are introduced to your employees, it sets a concrete standard for them to follow. It provides an explanation for how the organization operates on many of their policies and procedures. Hopefully, the company’s ethics are in accordance with one’s personal ethics. If the ethics of the organization that you work for are line with your personal life, many of your workplace decision making needs will be easier to achieve. With this being said, an employee should also research the company’s ethical system before involving oneself with their organization. How to cite Personal Ethics Development Paper, Papers Personal Ethics Development Paper Free Essays Trevino and Nelson (2007), define ethics as â€Å"the principles, norms, and standards of conduct governing an individual or organization. † I was influenced the way I determine different actions or behavior in a particular situation since I was a child. Growing up with a single Catholic mother made me value different things and behave in a particular way. We will write a custom essay sample on Personal Ethics Development Paper or any similar topic only for you Order Now In addition, this made me a have a particular ethical system that influences the way I work and act as an individual. At the corporation level, ethics is important because they set the rules and regulations. In this paper, I will explain the developmental aspects of my ethics as well as my ethical system, the effects of my ethics at my workplace, and importance of ethics in an organization to achieve its goals. My ethical system was shaped since I was a child. Growing up with a catholic single mother, definitely influence the way I value the family. Also, some of my decisions are influenced by this catholic background, which I do not genuinely practice but follow to some extent. Other factors that shaped my ethics were my family, school, and personal events. My family always corrected me whenever I did something that they consider wrong, which could be something simple as taking a flower from my neighbor’s garden. My family saw this little example as stealing, but as I child I saw this as taking the flower for my mother. School taught me what was legally wrong or right. I learn that some people simply don’t care too much about the actions and consequences of their actions and act impulsively. When making decisions, my ethical system influences they way I act because tend to be bias by what my mom, my family, school, or personal events taught me. Time has taught me to value the importance of learning form other mistakes and advices. This had leaded me to draw conclusions from specific examples. For example, when considering any issue, I usually use inductive reasoning and go from the very specific problem to the general conclusion. At the workplace, my ethical system influences the way I behave and perform in a positive and negative way. Based on the nature of the work, my ethical system at the workplace tends to be a combination of duty-based and goal-based. Duty-based is an â€Å"a moral obligation or commitment to act in a certain manner. For example, I work for the United States Postal Service and I am commitment to my work, which includes several tasks determined by the Postal Service rules and regulations. If I fail with one of this laws or rules I could be on probation or lose my job. Therefore, it is important that I obey those rules. In addition, all this tends to be influenced by the actual goal of the company and my personal goal. The company goal is to complete my assigned tasks in a timely manner, which is to deliver the mail. My personal goal is to produce money to sustain my family and pay my expenses. This personal goal drives me to be ethical and the do the right thing at my workplace because I do not want to put in jeopardy my job. This puts into play my personal family values. Therefore, my ethical system could be considered individualistic and very very competitive, which could impact my workplace in a negative way. On the other hand, this could turn out to be very positive because I am very reliable and undependable at work. Business ethics (2009) is defined as â€Å"moral principles defining how businesses and business professionals should act towards each other, employees, and the public. In other words, ethics are needed in an organization because they determine the company norms and principles for its employees and customers. To determine the company ethics its important because based on this, the company will be perceived nationally or internationally. Business ethics play such as important role today that the government forces companies to pay attention to corporate re sponsibility and business ethics. This norms, rules, and regulations also play an important role to achieve the company goals and direction. The effects of the application of these ethics influence consumers, employers, other businesses, and the society in a positive way. In order words, not only this company teaches other companies what is the right thing to do, but it also acts as an example for individuals who work there or purchase their items or services. In conclusion, ethics are rules, norms or regulations that influence the way people or corporation act. These influences could be either positive or negative and there is shape early in our lives or at the early stages of a corporation. In this paper, I explained that my personal ethics were shaped since I was a child. My ethics and values have changed based on personal events, religion, and family values. My ethical system influences the way I perform my job to achieve my personal goals. Based on these factors, ethics play an important role in corporations because companies are run by individuals who have their own ethical systems. In addition, ethics determine who the company is and how it is perceived in the society. How to cite Personal Ethics Development Paper, Papers

Accounting for Business Decisions SME Rating

Question: Describe about the Accounting for Business Decisions for SME Rating . Answer: Introduction The current piece of research is conducted with the purpose of understanding and analyzing the financial structure of the company in order to undertake better business decisions. For the following purpose the analysis of the financial structure of AGL ENERGY Ltd. The stated Ltd Company is one of the leading operational company based in the country of Australia. This company is one of the publicly listed firms engaged in the business of providing services and products associated with energy in the economy of Australia. The researcher has conducted the analysis of the following company with the view of developing suitable recommendation for the areas in which the company lacks behind. Statement of Financial Position BALANCE SHEET of AGL ENERGY LTD (AGLNF) Fiscal year ends in June 2012 2013 2014 2015 2016 Cash and cash equivalents 1813 281 456 259 252 Short-term investments 179 187 114 156 267 Total cash 1992 468 570 415 519 Receivables 1621 1844 1743 1894 1975 Inventories 185 133 191 396 414 Prepaid expenses 39 45 32 40 39 Other current assets 294 346 716 714 640 Total current assets 4132 2836 3252 3459 3587 Gross property, plant and equipment 7166 7295 7541 9289 9157 Accumulated Depreciation -842 -1120 -1305 -1657 -2628 Net property, plant and equipment 6324 6176 6236 7632 6529 Equity and other investments 462 372 390 614 217 Goodwill 2640 2640 2758 2792 2791 Intangible assets 532 510 490 474 441 Deferred income taxes 611 729 631 682 953 Other long-term assets 38 104 218 180 86 Total non-current assets 10606 10530 10723 12374 11017 Total assets 14738 13366 13975 15833 14604 Short-term debt 614 44 45 442 22 Capital leases 2 1 1 Accounts payable 1153 1280 1106 669 903 Deferred income taxes 11 155 49 86 102 Deferred revenues 250 Other current liabilities 579 712 807 1175 1526 Total current liabilities 2610 2192 2007 2373 2553 Non-current liabilities Long-term debt 3682 3048 3653 3422 3067 Capital leases 14 15 16 17 19 Deferred taxes liabilities 349 99 50 Other long-term liabilities 951 672 661 1206 1039 Total non-current liabilities 4996 3835 4380 4645 4125 Total liabilities 7606 6027 6387 7018 6678 stockholders' equity Common stock 5227 5354 5437 6696 6696 Retained earnings 1884 1987 2249 2175 1243 Accumulated other comprehensive income 22 -2 -98 -56 -13 Total stockholders' equity 7133 7339 7588 8815 7926 Total liabilities and stockholders' equity 14738 13366 13975 15833 14604 In the above statement of balance sheet of AGL ENERGY Ltd, it can be observed that the total assets have fallen drastically from the year 2012 to 2014. In the view of Armstrong et al. (2016), at the end of 2014, the balance of the total current assets improved. On the other hand, the above statement shows that the total noncurrent assets of the company were the highest in the year 2015 and the lowest in 2013 on comparison between the stated five years. On the contrary, the total current liabilities had decreased consecutively through the last three years and then it started increasing in the year 2015 and 2016. According to Barsky and Catanach (2013), the total noncurrent liabilities have been in a state of alternative increase and decrease through all these given years. Percentage change in the BALANACE SHEET of AGL ENERGY Ltd Fiscal year ends in June 2015 Changed Percentage 2016 Assets Current assets Cash Cash and cash equivalents 259 -2.7 252 Short-term investments 156 71.2 267 Total cash 415 25.1 519 Receivables 1894 4.3 1975 Inventories 396 4.5 414 Prepaid expenses 40 -2.5 39 Other current assets 714 -10.4 640 Total current assets 3459 3.7 3587 Non-current assets Property, plant and equipment Gross property, plant and equipment 9289 -1.4 9157 Accumulated Depreciation -1657 58.6 -2628 Net property, plant and equipment 7632 -14.5 6529 Equity and other investments 614 -64.7 217 Goodwill 2792 0.0 2791 Intangible assets 474 -7.0 441 Deferred income taxes 682 39.7 953 Other long-term assets 180 -52.2 86 Total non-current assets 12374 -11.0 11017 Total assets 15833 -7.8 14604 Liabilities and stockholders' equity Liabilities Current liabilities Short-term debt 442 -95.0 22 Capital leases 1 -100.0 Accounts payable 669 35.0 903 Deferred income taxes 86 18.6 102 Deferred revenues Other current liabilities 1175 29.9 1526 Total current liabilities 2373 7.6 2553 Non-current liabilities Long-term debt 3422 -10.4 3067 Capital leases 17 11.8 19 Deferred taxes liabilities Other long-term liabilities 1206 -13.8 1039 Total non-current liabilities 4645 -11.2 4125 Total liabilities 7018 -4.8 6678 stockholders' equity Common stock 6696 0.0 6696 Retained earnings 2175 -42.9 1243 Accumulated other comprehensive income -56 -76.8 -13 Total stockholders' equity 8815 -10.1 7926 Total liabilities and stockholders' equity 15833 -7.8 14604 The researcher has calculated the percentage difference of the items in the balance sheet of AGL ENERGY LTD for the year 2015 and 2016. The total current assets of the company have increased by a percentage of 3.7. As opinioned by Biao (2013), this increase in the quantity of assets of the company has occurred due to purchase of new assets by the company. It may also result from the accommodation of the stock of goods for sale. The total non currents assets of the company have decreased by 11 per cent in 2016 in comparison to the previous year. As stated by Habib and Hossain (2013), the reason for this decrease in the total assets may have occurred due to sale of the assets for funding the business or to extract the scrap value of the same. In addition to this, the current liabilities have also increased in the year 2016 by a percentage of 7.6. On the other hand the total noncurrent liabilities of the company have decreased by 11.2 per cent. As stated, the increase in the total current assets of the company is less than the increase in the current liability of the same. In the opinion of Beck et al. (2013), this explains the inability of the company in meeting its current contingencies. On the contrary, the total noncurrent assets of the company have decreased while the total current assets have increased. In the words of Cour-Thimann and Winkler (2012), the decrease in the total noncurrent assets of the company highlights the impotency of the company to write off the future contingencies and liabilities. As opinioned by Cull et al. (2013), an increase in the current liabilities is not in favor of the company given the current assets are not sufficient to meet the liabilities, the company will require to make its purchases on credit so as to retain the limited assets. In the words of Rensburg and Botha (2014), this in turn will generate more liability for the company. Here, the noncurrent liabilities of the company have decreased indicating that the company has nit indulged in long term borrowings. It should also be noted that the noncurrent assets of the company has also decreased. According to Joshi et al. (2013), there is a subsequent possibility that the company might have sold its total noncurrent assets to write off the total noncurrent assets leading to a decrease in both. In this context Stubbs et al. (2013), stated that the short term financial condition of the company is not in favor of the company, its shareholders as well as investors. As it has been seen that the assets do not compensate the liabilities due to which it has to borrow from the creditors. In the words of Biddle (2015), this further creates imbalance in the current ratio of the company as a result of which the creditors along with the investors may refrain from providing goods on credit and making further investments that may have an adverse effect on the work proceedings of the company. Stockholders Equity As stated by Crawford and Power (2015), the net value of any particular company is demonstrated by the shareholders equity of the same. This is one of the measures that help the analysts to understand the financial condition of the company. In this context, the shareholders equity of AGL ENERGY Ltd has been stated in the above mentioned balance sheet of the company. Here, the common stock of the company remained unchanged in the year 2016 in comparison to the previous year. On the contrary the retained earnings of AGL ENERGY Ltd have decreased to a percentage of 42.9 in the current year on drawing a comparison with the preceding year. In addition to that, the retained earnings of the company have also decreased justifying the decrease in the total noncurrent liabilities as it is evident that the company used its retained earnings to pay off the liabilities. It may also be witnessed from the above given balanced sheet of the company that the total shareholders equity of AGL ENERGY Ltd has decreased by 10.1 per cent. As it has been analyzed that the current liabilities of the company is more than its current assets along with that the total assets not increasing in proportion to the increase in total liabilities. In the words of Altman et al. (2013), this influences the shareholders equity of the firm as the shareholders fund of a particular company is computed by deducting the total assets of the company from the total liabilities of the same. Hence, the shareholders equity of the company displays a weak financial condition of the company. As stated by Bonner et al. (2013), the outstanding shares of a company can be computed by dividing the net profit earned by the company after taxation with the earnings per share of the company. In accordance to the income statement of the company, the net income for the year 2015 is 218 whereas the earnings per share is 0.33. Hence, the outstanding share of AGL ENERGY Ltd for the year is approx 606. Similarly, the outstanding share of the company shows a negative balance of approx 678. Statement of Profit and Loss INCOME STATEMENT of AGL ENERGY LTD (AGLNF) Fiscal year ends in June 2012 2013 2014 2015 2016 Revenue 7454 9715 9543 10678 11150 Cost of revenue 5918 7451 7227 7856 8110 Gross profit 1536 2264 2316 2822 3040 Operating expenses Other operating expenses 1339 1597 1337 2255 3321 Total operating expenses 1339 1597 1337 2255 3321 Operating income 197 666 979 567 -281 Interest Expense 84 245 243 250 236 Other income (expense) 50 42 24 20 43 Income before income taxes 163 464 760 337 -474 Provision for income taxes 48 75 190 119 -67 Net income from continuing operations 115 389 570 218 -407 Other -1 Net income 115 389 570 218 -408 Net income available to common shareholders 115 389 570 218 -408 Earnings per share Basic 0.23 0.7 1.02 0.33 -0.6 Diluted 0.23 0.7 1.02 0.33 -0.6 Weighted average shares outstanding Basic 482 550 558 654 675 Diluted 482 551 558 654 675 Percentage change in the INCOME STATEMENT of AGL ENERGY Ltd Fiscal year ends in June 2015 Changed Percentage 2016 Revenue 10678 4.420303428 11150 Cost of revenue 7856 3.233197556 8110 Gross profit 2822 7.725017718 3040 Operating expenses Other operating expenses 2255 47.27272727 3321 Total operating expenses 2255 47.27272727 3321 Operating income 567 -149.5590829 -281 Interest Expense 250 -5.6 236 Other income (expense) 20 115 43 Income before income taxes 337 -240.652819 -474 Provision for income taxes 119 -156.302521 -67 Net income from continuing operations 218 -286.6972477 -407 Other -1 Net income 218 -287.1559633 -408 Net income available to common shareholders 218 -287.1559633 -408 Earnings per share Basic 0.33 -281.8181818 -0.6 Diluted 0.33 -281.8181818 -0.6 Weighted average shares outstanding Basic 654 3.211009174 675 Diluted 654 3.211009174 675 EBITDA 966 -76.5010352 227 In the words of Freeman et al. (2014), the income statement of the company refers to the financial statement of a particular company that displays the financial condition of the same over a particular period of time. The following income statement of AGL ENERGY LTD shows the various aspects of income and expense of the company during the year 2015 and 2016. For the better understanding of the differences of the income statement between these two years, the researcher has computed a percentage difference between the two. The revenue or income generated in the income statement shows an increase of approx 4 per cent in the year 2016 in comparison to the preceding year. Besides that, the total expense of the company has also increased considerably to a percentage of approx 47 per cent. According to Wang (2014), this demonstrates that the company has made more investments in its operations with the purpose of generating more revenue. However, the percentage increase in revenue is less than the percentage increase in the operating costs incurred by the company. In addition to this, the company has not mentioned any non operating income or loss incurred by the company in its income statement. In addition to the above, the earnings per share of the company have decreased by around 281 per cent. As opinioned by Kraft (2014), the basic fall in the earnings of the common share may be assumed to be the inefficiency of the company in managing its operating and other expenses that have resulted in a negative balance of the net income due to which the revenue generated by the company has gone down. In the view of Christensen and Nikolaev (2013), due to negative net balance of the company, the earnings on each share have also had a negative impact on account of which the shareholders of the company suffered a loss. Thus, it may be concluded that the operations of the company in accordance to the income statement have been inefficient for the company as it led to a reduction in the generation of revenue and earnings per share of AGL ENERGY Ltd. Statement of Cash Flow CASH FLOW of AGL ENERGY LTD (AGLNF) Fiscal year ends in June 2012 2013 2014 2015 2016 Cash Flows From Operating Activities Other non-cash items 466 602 699 1044 1186 Net cash provided by operating activities 466 602 699 1044 1186 Cash Flows From Investing Activities Investments in property, plant, and equipment -722 -530 -670 -772 -539 Property, plant, and equipment reductions 138 1 2 6 8 Acquisitions, net 218 -33 -112 -1380 640 Purchases of investments -89 -72 -126 -83 -30 Sales/Maturities of investments 0 165 56 Purchases of intangibles -43 -44 -25 Sales of intangibles 5 Other investing activities -38 -38 162 -2 2 Net cash used for investing activities -531 -550 -769 -2175 81 Cash Flows From Financing Activities Debt issued 1730 285 2075 2647 550 Debt repayment -1299 -1544 -1547 -2580 -1371 Common stock issued 884 2 1218 1 Repurchases of treasury stock -4 -6 -6 -7 -8 Cash dividends paid -186 -214 -269 -344 -446 Other financing activities -105 -10 Net cash provided by (used for) financing activities 1125 -1584 255 924 -1274 Net change in cash 1060 -1532 185 -207 -7 Cash at beginning of period 753 1813 281 466 259 Cash at end of period 1813 281 466 259 252 Free Cash Flow Operating cash flow 466 602 699 1044 1186 Capital expenditure -803 -611 -723 -806 -545 Free cash flow -337 -9 -24 238 641 Supplemental schedule of cash flow data Cash paid for income taxes -181 -71 -191 -147 -166 Cash paid for interest -122 -257 -217 -216 -186 In the following cash flow of AGL ENERGY Ltd, the company displays an increase in expense of operating activities of the company to be the highest in 2015. On the other hand, the net investing activities of the company are showing the highest negative balance in 2015 compared to the given five years. In addition to that the net financing activities of the company have also been the highest in 2015 than the rest of the stated years. On comparing the cash flow statement of the last two years that is 2015 and 2016, it can be analyzed that the cash flow from in 2015 is comparatively lower than the cash flow of 2016. According to Blankespoor et al. (2013), the reason for this may be the increase in the flow of operating and financing activities of AGL ENERGY Ltd. In addition to this, the difference in cash in the beginning and end of the financial year id more in 2015 than in 2016. In the words of Kothari and Lester (2012), this shows that the company used more of its liquid assets in 2015 to pay for its liabilities and expenses. Conclusion The analysis of the financial structure of AGL ENERGY Ltd has helped the researcher in developing a better understanding of the internal workings of the company and the impact of the same on the overall financial structure of the company. In addition to this, the research done may also help the managers and shareholders of the company to analyze the areas that require their attention and a major development. This in turn may benefit the shareholders, investors and the company as whole. Besides, on analyzing the researcher has also developed the skill of providing suitable recommendations for the problem areas. Recommendation In context of the analysis of the balance sheet, income statement and the cash flow statement of AGL ENERGY LTD the researcher has made a number of recommendations for the benefit of the company. Here, the company may lay its focus on the integrated marketing and communication programe that involves the use of different media platforms for the purpose of advertisement. An increased amount of advertisement may influence the sales positively and help the company to generate more revenue. Further, the company can also implement the cost optimization strategy that helps in reducing and controlling the operational and manufacturing costs of the business proceedings. Besides, it may also help the company in getting rid of the non value adding costs that increase the expenditure of the company and do not generate any benefit to the company. In addition to this, AGL ENERGY Ltd may also initiate the early repayment of debt that may save the money of the company in later years to spend on other productive departments of the company that may help it to increase the revenue and lure the investors. Another possible way of increasing the income and regulating the expenses of the company can be targeting the sales and cost of the company for a given period in the duration of the financial year per say a month. The company may then analyze each month the costs incurred and the sales generated and the revenue earned thereon. This in turn may facilitate the company in a better understanding of the areas that are in need of development and the areas that are functioning with full potentiality. All these strategies combined may help AGL ENERGY Ltd to overcome the major drawbacks of the company and achieve the organizational goals. Reference List: Altman, E.I., Giannozzi, A., Roggi, O. and Sabato, G., 2013. Building Sme rating: is it necessary for lenders to monitor financial statements of the borrowers?.BANCARIA,10, pp.54-71. Armstrong, C., Guay, W.R., Mehran, H. and Weber, J., 2016. 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