Interactions of hazardous materials Essay Example | Topics and Well Written Essays - 250 words - 6

Interactions of hazardous materials - Essay Example Total dose of rem determines how much the radiation can harm a person. A 25 rem dosage of radiation causes changes that can be detected in the blood while doses around 100 rems normally don’t have immediate effects. Radiation of 50 rems causes nausea, 55 rem fatigue, 70 rem vomiting, 75 hair loss, 90 diarrheas, 100 hemorrhage and 400 can possibly cause death within a period of 2 months. 1,000 rems cause destruction of intestinal lining and death within two weeks while rem of 2,000 damages the central nerve system and causes death within minutes (Walker, 2006). In Three Mile Island incident, the radiation that was released was minimal, far below the levels associated with health effects resulting from radiation exposure. In the incident, 2.4 million curies of radioactive noble gases and 16 curies of radioiodines were released (Mac Kinney & Schoch, 2003). The resulted average radiation dose to people living in that area was 1.4 mrem. In chest X-ray, a patient receives 3.2 mrem this is twice more than the radiation released during the incident. In the Chernobyl incident in the Soviet Union, the radiation level in some areas was about 20,000 roentgens per hour and this cause death to some workers. Average radiation dose for the people who was affected most was 120 mSv; this was mainly those who were assisting in the recovery operation and a dosage of 30 mSv for the evacuated

How will Spotify change the traditional music industry Assignment

How will Spotify change the traditional music industry - Assignment Example try, where consumers do not purchase their music, and where artists, producers and the company itself to not generate profits by directly selling music, surely, Spotify generates in a lot of changes in how the music industry works. In this case, the researcher would like to look at how Spotify changes the traditional music industry by using the five forces, which includes the following: Supplier Buyer Competitors Threats of New Entrants Threats of Substitutes In addition, the researcher would also try to integrate the different strategic maps used in the module, in able to provide a deeper breadth and insight into the analysis of the entry of Spotify in relation with the traditional music industry. In particular, the researcher would focus upon using the triangle map and the delta model to give deeper insights on the changes that Spotify will bring to the music industry. How would Spotify then affect the force of suppliers in the music industry? Of course, in the music industry, one of the main suppliers includes the company that distributes music to consumers, which in this case is the Swedish company Spotify. However, it is important to take note of the fact that the supply process is not a simple process, but it is rather complicated; this includes agreements with respect to the artists and the producers of the music that Spotify is about to offer to consumers. In the traditional music industry, the supply process goes this way: the company (which either distributes music through the sale of CDs or downloadable digitized music) pays royalty to the artists of the music. Then, the distributing company would earn profits through the direct sales of the copy of the music, to where the artists would also have some percentages. In this case, extra income for the company... The "How will Spotify change the traditional music industry" essay, describes the effect of the Spotify on the music business. While Spotify actually believes that â€Å"artist payments are increasing all the time as ad revenues and subscriptions go up†, it actually remains to be proven in the future. Such circumstances may pose threats with respect to the supply side of the music industry. However, the major change in the supply side (using the Delta model) would be in the form of redefining the customer relationship, wherein the supplier would need to establish long term relationships with their consumers in order for the company to ensure artists that they would get competitive royalties, as well as ensuring that they would attract enough ads so that they can get enough revenues to make artists happy and make their business profitable. With regards to the buyer side of the music industry, Spotify also introduces major changes. In traditional companies, they actually entice customers to own albums and other music collections for their favoured artists through their purchase of CDs or downloadable digital files. In this case, the central theme would include inducing consumers to actually own music, and expanding their personal collection. In this case, the major break with Spotify is that it does not induce consumers to own a personal collection of music; on the contrary, it entices consumers to enjoy the music that they want, when they want, and where they want, without actually owning it.

Ducati Solution Essay Example for Free

Ducati Solution Essay Issues/Challenges Today, Ducati is one of the most successful motorcycle companies in the world with a dramatic profit growth since 1996. Before its huge success, Ducati was one step away from facing bankruptcy. Ducati managed to overcome such an obstacle through strong innovation and culture. Today, Ducati is faced with another challenge that may bring fortune to the company if successfully managed. Ducati set a new goal, which is to sustain the explosive double-digit profit growth in the next decade and eventually reach Harley Davison’s profit level. Ducati is considering attacking Harley Davidson by entering the cruiser market, which is Harley Davidson’s niche product and also a very profitable market segment in the industry. To do this, Ducati must invest 17 million Euro and cost of 26 million Euro. Based on this huge capital requirement, should Ducati enter the new market segment or should Ducati just concentrate on its current segment? If Ducati chooses to enter the cruiser market, what are other requirements besides the capital? Does Ducati have what it takes to succeed in the new market segment? The purpose of this memo is to help the executives of Ducati to make the optimum decision for Ducati’s future success. This memo contains the industry analysis, as well as an internal strategic analysis, company performance, and solutions and recommendations. This industry is divided into 4 segments. Ducati’s dominating segment is the sport sector. Ducati managed to utilize its differentiation strategy by taking into account of the industry’s driving forces. The cruiser segment is one sector that Ducati is very interested in entering. Unfortunately, Bert’s consulting concluded that this is not the best option through the feasibility analysis. The analysis contains the advantages and disadvantages of both options and the result was that the disadvantages outweighed the advantages. Also, entering the cruiser market is not really necessary for Ducati based on its current performance level. Industry analysis Although the number of motorcycle manufacturers has declined by a large number over the last century, competition exists among companies from different continents. Currently, all major manufacturers are from Japan, The U. S. , and Europe. The motorcycle industry is segmented into four categories: off-road, cruisers, touring and sport bikes, each of them with different qualities and target customers. Industry forces Economic condition is one of the major factors that drive the industry. This is an important factor because depending on the condition of the economy buyers’ demand will change. For example, when the economy stays strong, more people will buy the product while less people will buy when there is an economic downturn. The reason for this is because motorcycles are products that are not really necessary to possess in life. In other words, they are luxury goods. During the economic downturns, people become price sensitive and they could simply choose not to buy the product or find a substitute such as public transportation or vehicles that can hold more passengers. Therefore, the threat of substitute is very high. Motorcycles, like any type of automobiles, are a source of transportation, except they are luxury products. Companies in this industry compete with differentiation strategy rather than low cost strategy, meaning that companies focus on the quality of the product rather than low price. As long as the economy stays healthy, high income consumers will always buy the product no matter how much it costs. Another key factor is to understand the target market. As mentioned earlier, the motorcycle industry can be segmented into 4 categories. â€Å"A wide variety of individuals, with equally different tastes, bought and rode motorcycles† (Gavetti, pg 2). Each segment has certain qualities that attract different customers with different preferences. The riders can also be categorized into different types just as the motorcycles and they are â€Å"knee down†, â€Å"easy-riders†, â€Å"weekend riders†, and â€Å"highway riders. Different qualities include performance, functionality, lifestyle, and comfort. Riders choose their motorcycle based on which qualities they are attracted to. Motorcycles are not standardized products. They are highly differentiated products and they are not items that can be bought in large volume. For this reason, the power of buyers is relative low. Also, since the majority of buyers are not price sensitive, switching to different vendors is fairly easy. Prices do not affect the buyers in this industry because the buyer heavily demands quality over price. For example, if a new company comes up with a model with the best quality, the buyers will still switch to the new company no matter how expensive the new product is. This is the point where strong rivalry comes into play. All competitors have the same objective, which is to attract as many customers as they can by providing quality products. Although their objective is the same, each competitor follows their objective with their own unique strategies. Since customers can easily be attracted with innovative products, the rivalry in this industry is very high. One of the most important drivers of the industry is strong innovation. Technology advancement is very critical in this industry. Companies heavily invest a large portion of their revenues into research and development to create innovative technologies that differentiate themselves from competitors. This is very important in strengthening their name brands. Major companies used their early technology inventions as their foundation, and built up to an even higher level. Due to strong innovative thoughts, â€Å"motorcycles’ performance, comfort, reliability, and ease of maintenance had improved vastly† (Gavetti, pg 3). Due to very high capital requirement, strong innovative thoughts, and numerous large size competitors, the entry barrier is very high. Also, to be able to compete with these companies, new entrants must design a complex but efficient supply chain system for the manufacturing process. Motorcycle manufacturers rely heavily on the suppliers for quality input and satisfying delivery. â€Å"Outsourcing minimized fixed asset investment, but the quest for quality, reduced costs, and responsiveness to market fluctuations forced final assemblers to create strong commitment at the level of suppliers† (Gavetti, pg 3). To create high quality output at a lower fixed investment, it is very important for the manufacturers to maintain a good relationship with the suppliers. Also, as mentioned earlier, motorcycles are not standardized products, but differentiated products. This means that the components of the motorcycles are also quality inputs provided by the suppliers. The influence of the supplier on the final output is immense; therefore, the power of suppliers is high. Internal strategic analysis Ducati uses differentiation strategy as many other companies within the motorcycle industry. Therefore, all companies compete with each other by producing the best quality motorcycle. Ducati’s unique business model and core activities helped to produce Ducati’s way of quality motorcycles mainly focusing sport sector. Ducati’s strength comes from four core activities, which are production process, distribution system, development of product and RD, and â€Å"The world of Ducati. † One of Ducati’s core strategies is that Ducati heavily outsources its production compared to its competitors. As of 2001, outsourcing had grown to approximately 87%, and the company planned to bring it to 90%, probably the highest in the industry (industry experts estimated that the average outsourcing level for the industry was lower than Ducati’s)† (Gavetti, pg 10). By doing this, Ducati is able to reduce fixed asset investment, and mainly focus on product design, development and quality control. To ensure its product quality, Ducati collaborated wit h a number of the well-known firms such as Ferrari, Lombardini, Motori, etc, and formed the â€Å"Engine Technology District† (Gavetti, pg 11). All the firms within this district had one thing in common. They were all heavily focusing on engine technology. They basically collaborate with each other on activities such as â€Å"RD, purchasing, suppliers’ quality control, employee training etc† (Gavetti, pg 11). Ducati is very strict on selecting suppliers. Since suppliers play key roles in providing quality motorcycle components to the company, Ducati selected different suppliers for each component. Also, Ducati did not make long-term contracts with suppliers except for the major components. Ducati simply switched to different suppliers when the short-term contracts were over if needed. This ensured the quality and reliability of Ducati. Another core strategy that Ducati has is the distribution system. This strategy mainly helps Ducati to create a standard and unified Ducati designed business model for all dealers and subsidiaries to keep the scent and the culture of Ducati alive and therefore increase the value of the brand name. Through this system Ducati found many advantages. First of all, Ducati had full control of the distribution and marketing process. Instead of distributing its products to franchising dealers, and independent distributors, and letting them independently manage their own network of dealers, Ducati established company owned subsidiaries throughout the world. All the subsidiaries were managed under Ducati, which help to retain traits of Ducati’s brand (Gavetti, pg 12). This also increases the profit because Ducati owns the total sales made by all subsidiaries. Second, Ducati re-organized its network of dealers. Unlike many other companies, Ducati concentrated to improve the dealers’ performance instead of geographic expansion. There are many aspects that Ducati took into consideration for dealers’ performance such as sales forces, good technical assistance, and an adequate physical space for product display (Gavetti, pg 11). Instead of expanding the number of dealers, Ducati reduced by a large number. This made it easier for Ducati to manage to improve each dealership since the number decreased. Lastly, under this system, Ducati created its own chain stores. These stores owned by mono-franchisers offered company branded merchandises such as accessories and provided technical support and customer service. These stores provided a unique retail environment emphasizing the distinctive traits of Ducati’s Brand: while a ‘History Wall’ displayed images of Ducati’s racing heritage, and ‘Engineering Wall showed a large scale engineering drawing of the 916, Ducati’s symbol† (Gavetti, pg 12). This is an important factor because it strengthens the brand name and also increases customers’ loyalty by creating a culture. The third Ducati’s core strategy is the unique production development and RD process. Ducati invested a large portion of their revenue in designing new technologies, development of products and human resource management. Ducati created two research centers, the Cagiva Research Center and the Ducati Design center. The Cagiva Research Center focused on external design and Ducati Design Center focused on internal design. â€Å"As a consequence of these efforts, the company greatly reduced the ‘time to market’ for new product launches† (Gavetti, pg 12). This means that Ducati is able to develop a new model in shorter time period. Also, Ducati integrated RD and marketing for technological improvements. Through market research and customer feedback, Ducati managed to improve their technology and design. The World of Ducati is a strategy that helps the development and improvement of the value of the brand through a set of activities. â€Å"In addition to ‘Ducati Stores,’ the ‘World of Ducati’ compromised a series of other activities that had been consistently developing in the past three years† (Gavetti, pg 12). One activity is that unlike its competitors, Ducati implemented an â€Å"Open Paddock† policy, which allow members of Ducati club to be in close contact with the racers by participating in dinners and events. This is very important because ccording to a company’s website survey, the most important purchasing factor is the Superbike competition, followed by magazine tests, sports orientation of the brand, and its link to competition (Gavetti, pg 12). All these factors definitely improved customers’ loyalty to Ducati’s brand which is very important to sustain customers. Racers greatly collaborated with the RD process of Ducati by constantly testing the machines through competitions. Another activity is that, unlike its competitors, Ducati only used special magazines as the source of advertisement. One of the most popular campaigns was â€Å"Ducati/People,† which â€Å"featured Ducati workers and their motorcycles in and around Bologna in black and white retro’ pictures, and emphasized some central values of the brand: the Italian style, the history of the company, the young age of the riders and their sporty attitude† (Gavetti, pg 13). There are many other well-known specialized magazines that are related to motorcycles. Others activities involved Ducati’s museum tour, owners clubs, and social events. All these activities attracted many customers to learn the history of Ducati, get indepth knowledge of Ducati and ultimately increase the number of fans and customer base. Performance analysis So far, Ducati enjoyed the dramatic profit growth. â€Å"Revenues quadrupled since 1996; EBITDA had grown from 33. 4 million Euros in 1997 to around 60 million. In 2000; market share had gone from 5. 1% in the sport bikes segment in 1997 to 6. 7% in 2000† (Gavetti, pg 1). This is clear proof that Ducati is a very competitive opponent to many companies within this industry.

one :: essays research papers

One flew over the cuckoo's nest One flew over the cuckoo's nest One Flew Over the Cuckoo's Nest For as long as time could tell, whenever and wherever there is a corrupt ruling system in place, there will always be an opposing force trying to over throw it. This ruling system can be a variety of things. In some cases it is the government, a boss, or basically anything or anyone that has some type of control or authority over something else or someone else. In some cases the opposition can successfully take over control of these corrupt systems, while in other incidents the opposition is pitifully pounded back to silence. In other cases, the opposing force will be beaten, but in their shadowy remains lye a path for future generations to follow. In the case of Mc Murphy and the Big nurses a power struggle, the opposition (Mc Murphy) gets beaten silent, yet his words will continue to ring throughout the halls of the ward. Mc Murphy has been made a martyr, and has ultimately stripped Big Nurse of her abused powers and paved the way for fellowmen to escape her entrapment. Based on the novel One Flew Over the Cuckoo's Nest by Ken Kesey, it seems that the authors' perspective on this issue is that the system in place during this time period is in need of change. Ken seems to like the revolutionist characteristics found in his main character, and emphasizes the idea of questioning the authority power. His belief seems to be that even if you are not successful in changing the system in entire, the effects of a person trying can still be very effective. In fact, if all you manage to accomplish is changing a small aspect of the system, it was still all well worth the fight. For as seen, the effects of a minor victory, ripple into much larger victories in the battles to come. As a revolutionist, you set an example for others to follow and in essence pave the way for others to follow. In One Flew Over the Cuckoo's Nest, the main character, Randle Patrick McMurphy, fights to change the system in a mental hospital. McMurphy is very outgoing, loud, rugged, manly, a leader and a rebel. From the first couple scenes of the book, there is a constant power struggle between the patient's new found savior McMurphy, and the evil Nurse Ratchet who rules their wing of the hospital with an iron fist.

Book Will Always Exist Essay

We are living in a century of technical progress. More and more new gadgets appear in our everyday lives. If I had been told ten years ago that I would be able to check e-mails, listen to the music and read electronic books with the use of only mobile phone, I wouldn’t have believed it. Nevertheless nowadays it’s as easy as abc to read a book through computer, mobile phone or a special e-books reader. Major IT corporations raise competition for the invention of the most modern and convenient devise helping people among other options to read e-books. One of the advantages of e-books is that you can download it to your mobile phone, for example. Consequently there’s no need to take a heavy thick book with you anymore. Additionally some internet sources give the possibility to download files for free. You don’t go shopping, just to click on an icon. Hence, you simultaneously save your money and time – the most vital things in life. With the appearance of I-Pads, thin and light, more people change from paper books to this new handy gadget. However in spite of the variety of technical devises for reading, in my opinion, books will always exist. There is a large group of people who prefer simple paper to any modern equipment. Some people like the feel and the smell of paper. From my point of view that’s because paper is a natural material, produced from wood. Megapolis citizens often suffer from the lack of nature in the world of electronics and technology. Likewise when I think of myself recharging my batteries after a hard working day I imagine myself lying on a cosy sofa reading a thrilling book, a real paper book. I’d hazard a guess that I’m not the only one for whom a book may be associated with comfort and relax. That’s why it’s so pleasant to hold a book, turn its pages and feel yourself enjoying the atmosphere.

Accounting Ratios Profit And Loss In Balance Sheets Finance Essay - Free Essay Example

Sample details Pages: 7 Words: 2025 Downloads: 9 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? The accounting ratio is used to describe significant relationship between a balance sheet in a profit and loss account, in a budgetary control system or in any other part of accounting organization. The main aim of business is to earn profit and to remain solvent. The main purpose of accounting ratio is preparing financial statement that will help various external and internal of the business to appraise the profitability as well the solvent of the business. Don’t waste time! Our writers will create an original "Accounting Ratios Profit And Loss In Balance Sheets Finance Essay" essay for you Create order The purpose of accounting is to plan, how much and in areas that company will put its available finances. Accounting ratios are expressed and counted based on the accounting derived from financial statements of the company. Accounting ratios are used to interpret financial statement for measuring the business performance of company. Accounting ratio has five aspects or areas of business measured, which is profitability of company, liquidity of company, assets management of company, debts management and capital gearing of company and also market value of investment to ordinary shareholders / common stockholders. This is a formula of accounting ratio. Profitability of company Gross profit markup Gross profit x 100 Cost of goods sold Gross profit Margin Gross profit x 100 Net sales value Operating profit margin on sales Operating profit before interest/before taxation x100 Net sales value Profit margin on sales Net income available to common stockholders x 100 Net sales value Basic earning power Operating profit before interest/before taxation x 100 Total assets Return on total assets Net income available to common stockholders x 100 Total assets Return on common equity Net income available to common stockholders x 100 common equity Liquidity of company Current ratio Current assets Current liabilities Acid-test ratio Liquid assets Current liabilities Inventory turnover Cost of sales Average stock value Fixed assets turnover Net sales Fixed assets net book value Total assets turnover Net sales Total assets Debtor ratio Debtor Credit sales Day sales outstanding Debtor x 365 days credit sales Debts management and capital gearing of company Debts ratio Total debts Total assets Capital gearing ratio Prior charge debts capital Total capital Debts equity ratio Total debts Common equity Times interest earned or Interest cover Profit before interest and before taxation x 100 Interest charges Creditor ratio Creditor Credit purchase Creditor payment period Creditor x 365 days Credit purchase Market value of investment to ordinary shareholders / common stockholders Earnings per share Net income available to common stockholders Number of ordinary shares in issues Price earnings ratio Market price per ordinary share Earnings per share Dividend cover Earnings per share Net ordinary dividend per share Earnings yield Gross earnings per share x 100 Market price per ordinary share Dividend yield Gross ordinary dividend per share x 100 Market price per ordinary share Price / cash flow ratio Market price per ordinary share Net cash inflow per ordinary share Market price per book value Market price per ordinary share Net book value per ordinary share Inter-temporal Effect of price changes make comparisons difficult unless adjustment are made in inter temporal. Impacts of changes in technology on the price of assets, the likely return and the future markets. Impact of changing environment on the results reflected in the accounting information that potential effect of changes in accounting policies on the reported results. Problems associated with establishing a normal base year to compare other years. Inter-firm Selection of industry norms and the usefulness of norms based on averages. Different firms having different financial and business risk profiles and the impact on analysis. Different firms using different accounting policies. Impacts of the size of the business and its comparators on risk, structure and returns. Impacts of different environments on results, different countries or home based versus multinational firms. 1. Ratio Ratio Formula IJM WCT Gross profit markup Gross profit x 100 Cost of goods sold RM 953,43000 x 100 = 31.16 % RM3,060,100000 RM 354,659000 x 100 = 8.23 % RM 4,311,943000 Gross profit Margin Gross profit x 100 Net sales value RM 953,43000 x 100 = 23.76 % RM4,013,530000 RM 354,65000 x 100 = 7.60 % RM 4,666,602000 Operating profit margin on sales Operating profit before interest/before taxation x 100 Net sales value RM 748,698000 x 100 = 18.65 % RM 4,013,530000 RM 244,145000 x 100 = 5.23 % RM4,666,602000 Profi t margin on sales Net income available to common stockholders x 100 Net sales value RM 332,58000 x 100 = 8.29 % RM 4,013,530000 RM 147,098000 x 100 = 3.15 % RM 4,666,602000 Basic earning power Operating profit before interest/before taxation x 100 Total assets RM 748,689000 x 100 = 5.96 % RM 12,558,295000 RM 244,145000 x 100 = 5.45 % RM 4,478,484000 Return on total assets Net income available to common stockholders x 100 Total assets RM 332,580000 x 100 = 2.65 % RM 12,558,295000 RM 147,098000 x 100 = 3.28 % RM 4,478,484000 Return on common equity Net income available to common stockholders x 100 common equity RM 332,580000 x 100 = 6.48 % RM 5,129,221000 RM 147,098000 x 100 = 11.77 % RM 1,250,246000 Current ratio Current assets Current liabilities RM 5,598,766000 = 2.09 : 1 RM 2,685,225000 RM 2,553,187000 = 1.41 : 1 RM 1,807,55000 Acid-test ratio Liquid assets Current liabilities RM 5,069,446000 = 1.89 : 1 RM 2,685, 225000 RM 2,439,478000 = 1.35 : 1 RM 1,807,550000 Inventory turnover Cost of sales Average stock value RM 3,060,100000 = 5.78 times RM 529,320000 RM 4,311,943000 = 37.92 times RM 113,709000 Total assets turnover Net sales Total assets RM 4,013,53000 = 0.32 times RM 12,558,295000 RM 4,666,602000 = 1.04 times RM 4,478,484000 Debtor ratio Debtor Credit sales RM 2,173,187000 = 0.54 : 1 RM 4,013,53000 RM 1,472,655000 = 0.32 : 1 RM 4,666,602000 Day sales outstanding Debtor x 365 days credit sales 0.54 x 365 days = 197.1 days 0.32 x 365days = 116.8 days Debts ratio Total debts Total assets RM 6,100,936000 = 0.49 : 1 RM 12,558,295000 RM 2,991,508000 = 0.67 : 1 RM 4,478,484000 Debts equity ratio Total debts Common equity RM 6,100,936000 = 1.19 : 1 RM 5,129,221000 RM 2,991,508000 = 2.39 : 1 RM 4,478,484000 Times interest earned or Interest cover Profit before interest and before taxation x 100 Interest charges RM 748,698000 = 3.72 times RM 201,42100 RM 244,145000 = 4.85 times RM 50308000 Earnings per share Net income available to common stockholders x 100 Number of ordinary shares in issue RM 332,580000 = RM 0.25 RM 1,327,216000 shares RM 147,098000 = RM 0.19 RM 777,712000 shares Price earnings ratio Market price per ordinary share Earnings per share RM 4.80 per share = 19.2 times RM 0.25 per share RM 2.60 per share = 13.68 time RM 0.19 per share Earnings yield Gross earnings per share x 100 Market price per ordinary share 100/ 75 x RM 0.25 x 100 = 6.94 % RM 4.80 100/ 75 x RM 0.19 x 100 = 9.74 % RM 2.60 Market price per book value Market price per ordinary share Net book value per ordinary share RM 4.80 per share RM 5,129,221000 / 1,327,216000 shares = RM 3.86 = RM 4.80 RM 3.86 = 1.24 : 1 RM 2.60 per share RM 1,250,246000 / 777,712000 shares =RM 1.61 = RM 2.60 RM 1.61 = 1.61 : 1 Liquidity of company Current ratio and Acid-test ratio both are lower than IJM, indicating that company might have lesser amount of current assets and liquid assets in relation to its current liabilities so that company has low liquidity to finance its short-term debts and might be facing some short-term financial problem Assets management of company Inventory turnover is much lower than WCT, indicating company has a slow stock turn in its business so that goods purchased and kept in store were very slowly taken out for resale, resulting large amount of stock to tie up money, having poor inventory management. Total assets turnover is lower than WCT, indicating that company was using its assets in business activities, causing lower sales generated in relation to its assets value, having poor assets management. Debtor ratio and days sales outstanding are higher than IJM, indicating that company has allowed longer credit time to collect money slowly from customers, causing large amount of debtor balance to tie up money, having poor management o debtor collection Debts management Debts ratio and debts equity ratio are higher than IJM, indicating that company has heavy debts with large amount of debts in relation to its assets, bearing high interest cost in relation to its available profit. Times interest earned is lower than WCT. Company has a risk of being forced to dispose part assets for paying back the debts and interest cost if it lacks of fund for settlement. Market value to common stockholders Earnings per share and earning yield are lower than IJM, indicating that company has lower growth in business profit, resulting lower net income available to each unit share, being less attractive and lower value to common stockholders. This evidenced by the price earnings ratio and price cash flow ratio being higher than WCT. Market price book value ratio is higher than IJM, indicating that company share price has risen up above its real asset value or book value, being not realistic stockholders. CONCLUSION In my conclusion, I liked to choose WCT Company. WCT Company is good performance in the business because WCT Company has a stronger financial performance. WCT Company is the highest basic earning power and return on common equity. This company has increase the production volume and sales volume at lower costs. Thus, the WCT Company didnà ¢ÃƒÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¡Ãƒâ€šÃ‚ ¬ÃƒÆ' ¢Ãƒ ¢Ã¢â€š ¬Ã… ¾Ãƒâ€šÃ‚ ¢t face any short term liabilities and they are stable. Other than that, the base information is often out of date, so timeliness of information leads to problems of interpretation. Information is published accounts is generally summarized information and detailed information may be needed. Analysis of accounting information only identifies symptoms not causes and thus is of limited use. Selection of industry norms and the usefulness of norms based on averages. Different firms having different financial and business risk profiles and the impact on analysis. Different firms using diffe rent accounting policies. Impacts of the size of the business and its comparators on risk, structure and returns. Impacts of different environments on results, different countries or home based versus multinational firms. QUESTION 2 Financial market can be found in nearly every nation in the world. Financial market are typically defined by having transparently, pricing, basic regulations on trading, cost and fees. Some financial markets only allow participants that meet certain criteria. It can be based on factors like the amount of money, the investor, and knowledge of the markets or the profession of the participant. Most financial market have period of heavy trading and demand for securities. Transparency is important to increase the confidence of participants and therefore foster efficient financial market place. Financial market are deal with different types of financial instruments such as stocks or shares, bonds, notes, mortgages and other claims on real assets as well with the derivative securities or commodities whose valued are derived from changes in the prices of other assets. Transferring capital or fund from savers to borrowers in the financial market, there are three different ways. There are direct transfers from savers to borrowers. It is when a corporation issues and sells its stocks or bonds directly to savers without passing through any financial institution so the corporation as borrower directly delivers its securities to savers who in turn give money to the corporation. In direct transfer from savers to borrowers through investment banking house is when an investment bank underwrites the issuance of a corporation securities where the investment bank serves as a middlemen to facilitate the issuance of corporation by purchasing the securities and resell the same securities to serves so the money paid by the savers for purchase of corporation are passed by the investment bank and to be received by the corporation which acts as borrower. The corporation securities and the savers money merely pass through the investment banking house. Indirect transfer from savers to borrowers through a financial intermediary is when a financial intermediary such as a bank or a mutual fund obtains fund from savers by issuing its own securities or certificate of deposit to savers. Then, the financial intermediary uses the fund collect from savers to purchase and to hold the securities of other corporation as investment. The capital or fund is transferred from savers to financial intermediary when savers pay money and in exchange for receiving certificate of deposit or securities issued by the financial intermediary. Then in turn the financial intermediary will further transfer this fund to other corporation by paying money out of the fund to purchase securities of other. Most of the savers prefer to hold certificate of deposit because they are safer and more liquid than mortgages and loans. Investment banking house is an organization that underwrites and distributes the new issue of business corporation securities to assist corporation obtain fund for financing BIBILOGRAPY 1. Clark, Scott. Financial Ratios Hold the Key to Smart Business. Birmingham Business Journal. February 11, 2000. 2. clark Scott. You Can Read the Tea Leaves of Financial Ratios. Birmingham Business Journal. February 25, 2000. 3.https://www.answers.com/topic/financial-ratio#ixzz1FBkBKA1n 4. www.accountingcoach.com EBARY Elvin, Mike. Financial Risk Taking : An Introduction to the Psychology of Trading and Behavioural Finance. https://site.ebrary.com/lib/olympia/docDetail.action?docID=10113930p00=introduction+to+finance Ramagopal, C.. Financial Management. Daryaganj, Delhi, IND: New Age International, 2008. p iv. https://site.ebrary.com/lib/olympia/Doc?id=10318697ppg=5 Venardos, Angelo M.. Islamic Banking and Finance in South-East Asia : Its Development and Future. https://site.ebrary.com/lib/olympia/Doc?id=10126039ppg=2

Pros And Cons Of Guns In Schools - 848 Words

Is There Support to Arm Teachers in Schools? Introduction Discussing a license to carry in an educational setting cause you to thoroughly look at a the situation from both stand points. Initially one may think absolutely not but, then some may argue that it is a moral idea. In our society guns are very popular, due to gun violence, illegal sales, and proper sales of guns in communities. When adding guns to the school environment, this cause even more stress upon faculty, staff, students, and especially parents. As a parent, I would be highly concerned about my child being in an environment where guns where freely carried by teachers. However, some parents may feel safe based off the recent school shooting, and considering the type of†¦show more content†¦Teachers who decide to fire their gun, rather right are wrong, will be held liable along with the school. Ultimately, it will fall back on the school since it is allowed for teachers to bear arms. The job of giving students the best education possible is enough, adding shooting to the picture is extra stress teachers should not have to deal with. When deciding to purchase, a gun it consist more than just that purchase along. Permit to carry, riffle, bullets, and even service should be considered when buying a gun. These expenses for several teachers will add up and takes away funding that could directly be used for the students. Lastly, I like to say teachers are the best actors. Teachers show up to work daily and hide problems they may be dealing with at home so they can server there students better. It must be understood when it is needed to pull a gun out and when it is not. The last thing a school district needs is for a teacher to take their own life or the life of another due to emotional reasons or reasons that do not require a riffle. Districts Policy I currently work for Jacksonville North Pulaski School District where we follow a gun free policy. If a student was to bring a gun to school, the gun would be confiscated and then lead to explosion for the student. If a member of faculty or staff were to bring a gun to school, it would also be confiscated, given to law enforcement and the teacher wouldShow MoreRelatedGun Control and the Second Ammendment to the Constitution Essay544 Words   |  3 Pages The federal government should not ban the usage of guns because we need them to hunt and able to protect ourselves. People need to learn to be able to be around gun without the worry but those who use gun inappropriately shouldn’t have the guns. The Second Amendment says people have the right to carry concealed handguns. Judge Richard Posner said â€Å"must be interpreted to include a right to have a concealed gun in public, to have it ready for use, and have it for self defense†. 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