Flow College Essays Samples For Students

Define top-down approach as it relates to drawing data flow diagrams

Introduction
Understanding of how data flows is essential for a analyst to be able to plan and implement functions in an organization. The top-down approach provides a useful way of understanding how the data flows. According to Anderson and Yull (2002), using the top-down approach in data flow diagrams provides a more in-depth analysis of the system. Kendall and Kendall (2011) indicate that the data flow diagram moves from general to specific. This implies that the more the levels the more details and more complex a system.
A top down approach in data flow diagrams offers several significant advantages. ...

The Concept of cash flow estimation?

Every business survives on liquid to cater for its daily operational activities. It is therefore important to monitor the flow of cash from the source to the area where it is used. A business could be making profit but its cash account is inconsistent and could result in insolvency. If a business realizes at the end of financial year that the cash account has a deficit, then it would be imperative for the company to review all cash transactions to evaluate where the deficit came from. The international accounting standards board (IASB) requires that all businesses comprehensively consolidate their ...

Fluid Mechanics is a branch of engineering study and it deals with various properties of fluids. In our daily life we use various types of fluids. Most of the fluids are readily available and have some excellent properties. Significance of Fluid mechanics is to know how the fluids and its various properties can be used in our daily life. This part of engineering is integral part of main stream engineering like Civil Engineering, Mechanical Engineering as well as Chemical Engineering as these brunches of engineering often deals with fluid. In this essay various aspects of fluid mechanics and its ...

The cash flow statement provides information beyond what is shown in the income statement. Since the income statement is made on the accrual basis of accounting rather than cash basis, it will always differ from the cash flow statement. The cash flow statement provides the following information:
- Information about the company’s cash cash receipts and cash payments during an accounting period
- Information about the company’s operating, investing and financing cash flow activities
- A transparent view of company’s performance as it provides an understanding of the impact’s of accrual accounting events on cash ...

(a)Discuss the need for a cash flow statement such as that given for JLJPlc;
Cash flow statement analysis is helpful to management in the generation and utilization of cash in the most efficient way. Efficient utilization of cash helps management in its objective of wealth maximisation. The cash flow statement helps in identifying the strength of cash generation in the various activities such as operations, financing, and investing. It helps trace the source of cash received and how it is disbursed. For To be a healthy firm, cash should come from operations. The cash flow statement is also ...

Basic Modules of Gas Turbine High Bypass Engine

Air Inlet Section: As shown in figure 5, the air inlet section is the most forward section of the engine. This section forms the air inlet for the engine and houses the inlet guide vanes. The purpose of the vanes is to direct the incoming air at the proper angle to the first fan stage. The vane at the bottom of the air inlet is thicker than the others in order to accommodate engine tubing. As indicated in figure 6, the no. 1 bearing support assembly is mounted in the center of the compressor inlet case. Behind the front support is the no. 1 bearing rear support. Mounted on the front of the inlet case, in the center is the front accessory drive support .

...

Understanding the Cash Flow Statement

The cash flow statement is the financial statement which provides information beyond what is available in other financial statements i.e, Income Statement and Balance Sheet. Cash Flow Statement provides following information to its users:
- Complete information about the company’s cash receipts and cash payments during an accounting period.
- Information about a company’s operating, investing and financing activities.
- An understanding of the impact of accrual accounting events on cash flow.

There are two methods relating to payment of cash flow statements, namely:

- Direct Method
- Indirect Method
Although, both the methods are permitted under US GAAP and IFRS and the difference in the two methods is ...

1.0 Lab 1: Heating Value Measurements: Solid and Liquid Fuels with a Bomb Calorimeter
1.1 Introduction
Measurements of heating values can be derived for both solid and liquid combustible fuels using an Oxygen Bomb Calorimeter. The calorimeter measures heat. Heat is not the same thing as temperature. The heat of combustion is called the calorific value. The calorific value is “:the number of heat units liberated by a unit mass of a sample when burned with oxygen in an enclosure of constant volume” (Introduction 2007). The experiment uses the 6100 Bomb Calorimeter. The definition of calorific value in a ...

Introduction

When the word “fluid” is mentioned in everyday language, many think that it simply refers to liquids. However, in the world of physics, the term fluid has an entirely different meaning. It denotes any liquid or gas that has the ability to adjust or conform to the shape of the container in which is it being held. Fluid mechanics refers to the study of fluids in motion and at rest. Fluid mechanics is usually divided into two subsections. The first subsection is referred to as fluid statics. This is primarily concerned with studying those fluids are stationary or static. ...

How information is used in an organization

Certainly, much has been hypothesized regarding the core roles of information for any given organization. As such, different organizations emanating from different contexts have taken it up to themselves to gather varied information that affects their core functions directly or indirectly. Many at times, information generated from data collected and collated by an organization is used for decision making. Precisely, information offers a realistic view of the organizational situation as it is at any given moment. As such, it guides the process of streamlining decisions aimed at assuring success of an organization’s ventures. Worth noting is the fact ...

Appraisal is the process of valuing the real value of properties, and in most cases the value that is sought is the property Market value. Appraisal is important because most properties differ from each other in the place they are located and this is considered as an important factor in value determination. Appraisers are needed as advisers on the property value, and in most cases they provide written reports on the value. The most used approaches in development appraisal are discount cash flow and residual method.
Residual method is used to calculate the value of a site with development, ...

A statement of cash flows, also known as the cash flow statement gives an explanation as to how a company manages its funds. It was formerly known as fund flow statement. It is part of the financial statements and complements such statements as the income statement and balance sheet. It accounts for cash and cash equivalents that enter and leave an organization. The main objective of a cash flow statement is to offer information regarding a company’s cash transactions during a given financial year. It also provides information concerning an entity’s operating activities, investing activities as well ...

Creating the next generation of revolutionary products involves the marriage of artistry and engineering innovations. Many people believe that art and engineering are two separate entities and does not meet in the same sentence. However, the changing need for aesthetic elements in innovation is beginning to take notice due the consumer demand for both a functional piece of product and beautiful home display. In order to have a clear understanding of how the integration process takes, it is important to discuss the critical aspects that define art and engineering phenomenon.

Forms and Style of Art

The definition of art encompasses different styles and form, ...

PART I

Firstly, Firms acquire other firms in order to gain a larger market share and gain a competitive advantage. A firm may acquire another firm in order to improve its marketing and distribution network or acquire the clientele base of its competitor. Secondly, firm acquire other firms in order to diversify their market. A firm may acquire another firm operating in a different industry or in the same industry but a different market segment in order to diversify. Diversification is a risk management tool. Thirdly, a firm may acquire another firm in order to reduce its production and operational costs. ...

Abstract

Heat transfer through a cylindrical pin fin s studied. For the purposes of this study, thermal conductivity, heat transfer coefficient and the source terms and the sink terms are assumed to depend on the temperature. In the model being used for the study, the source and sink terms are given as arbitrary functions. We therefore employ techniques on symmetry to find the forms of the source and the sink terms which the extra lie point symmetries are admitted. The method of separating variables is used in the study to get the exact solutions when the equation for the equation ...

INTRODUCTION

Tantalizers Plc is a leading Fast Food company established in May 1997 with a promise to deliver full value for money to an increasingly discerning target audience. The company pioneered the integration of African menu into fast food operations.
In order to evaluate how tantalizers’ plc has improved in its financial performance in terms of profitability, efficiency and stability, its financial statement in 2008 and 2009 would be analyzed and interpreted using some basic financial ratios. Profitability, efficiency and financial risk ratios will be used to evaluate the company’s performance in 2008 and 2009 respectively.

Financial Ratios

Turnover Growth

Net ...

Apple Inc is a public company operating in the television and radio and TV broadcasting and the main one being manufacturing of wireless communications equipment. Apple's net change in the cash flows of the year ending September 28, 2013 was $3,513 Million. 377.3% growth was a growth of over thrice the change in cash of the year ending September 29, 2012 which stood at only $931 Million. In cash flow from the operating activities, in the year ending September 28, 2013, Apple generated $53.7 Billion from its major business operations. This is a good sign for its investors ...

Introduction

Mechanics is a branch of physical science that deals with moving and stationary bodies influenced by forces. It is divided into two branches called dynamics and statics. Dynamics deals with moving bodies while statics deals resting bodies
Mechanics also has a subcategory called fluid mechanics. Fluid mechanics is the science concerning the behavior of fluids. It could be fluid statics when it tackles about the body at rest. On the other hand, it could be fluid dynamics when the fluid body being studied is in motion.
Fluid mechanics is a study regarding the behavior of material that can bend ...

Web Location: www.coca-colacompany.com

Link to financial information:

http://www.coca-colacompany.com/annual-review/2012/pdf/form_10K_2012.pdf
http://finance.yahoo.com/q/bs?s=KO+Balance+Sheet&annual
http://investing.businessweek.com/research/stocks/financials/financials.asp?ticker=KO

Essay brief:

Coca Cola is the biggest brand of the world and a trade mark registered for the Coca Cola Company. It is among very old and successful company whose history goes back to over 127 years of successful operations. Today, the company has over 3500 brands that are manufactured and traded worldwide. I have had interest in this company since long as I am a loyal customer of the soft drink; coca cola and prefer it over any other cola present in the market Today. Apart, how the company has grown to ...

Cash flow metrics recognition is progressively gaining popularity in investors and cooperate managers in a bid to eliminate accounting problems experienced in the past. They allege that cash flow metric is easily measurable and less prone to manipulation. Measure of cash flow depends on how the measure is used. It is functional in decisive aspects of the short-term feasibility of an organization, principally on its capacity to forfeit bills. The article hence provides a guide to the given cash flow definitions with an aim to companies and investors avoid common mistakes as well as giving insights into value and ...

The internet is one of the greatest things that have ever happened to mankind (Robert, 2010). It is one of the main reasons why we are in the so called digital era or era of information technology. Gone are the days where people have to travel great distances just to deliver a message regardless of how short or long it is. With the internet, almost everything can be done virtually. People from the farthest and undiscoverable areas of the world can still be traced and found and more importantly, connect with other people with the help of the internet. ...

The battle for water between India and Pakistan is long and has a rich history. This situation dates back to 1960 when the two countries decided to share the water based on rivers in the Indus water treaty of 1960 (Aaron T. Wolf and Joshua T. Newton, in institute of the water and watershed). The eastern rivers, Beas, Sutlej, and Ravi were exclusively set aside for India. At the same time, the rivers in the western, the Indus, Chenab, and Jhelum where set aside for Pakistan. Times have changed since then, and the demand for water and water related ...

The city council general meeting is set to follow a specific procedure that is predefined. The procedure means successful flow of the agendas of the meeting. The meeting aims at discussing the planning of the city. The agendas aim at the progress of the city and the necessary conditions to be fulfilled to ensure the success of the agendas. The meeting is under exclusive discussion, which gives it excellence and defines success for the parties involved. All the parties involved in the discussion aim at developing exclusive analysis and understanding of the matter at hand.
The meeting goes on ...

Given Traffic Scenario

Figure 1: The intersections of five one-way streets
1) There are five streets making six intersections. All the streets are one-way, that is, cars can move along only one direction on any street. The number of cars between intersections is the taken to be the traffic flows. For optimal flows, it is assumed that the number of cars entering an intersection in a given time must equal the number of cars leaving that intersection in that time. Also the number of cars entering and leaving any street per unit time is as mentioned in Figure 1. It is important ...

SESSION DATA

A session is a users ongoing interaction with the web application represented by http//sessionstate objects. Sessions aligned to as particular user can be kept and managed using session property tools on the web browser or Global.asax. Sessions data must be kept any time an individual access a web application online. When the user launches the application, the .NET runtime assigns the user a unique session ID which is retained by the user for the rest of the period. Each session ID identifies the user and the custom instance of the httpSessionState type holding on a user specific data. Syntactic ...

Lesson 1- Overview

Lesson 2 -Financial Accounting Basics and Income Statements
Lesson 3- Balance Sheets and Cash Flow

Overview

- Health care finance versus business finance
It is important to study health care fiancé exclusively because health care conducts financial transactions, which are different from a normal business. Health care finance embraces a series of reimbursement protocols which do not exist in a non-health care business entity. Precisely, health care business is subsidized either by the state or through health insurance coverage.
With business financing the capital structure is different, which is the way the organization finances its assets. For example, in health ...

Executive Summary
The current paper is devoted to studying of two financial valuation approaches and consists of two parts. The first part contains a description of Adjusted Present Value (APV) as valuation method and its advantages over other valuation methods. Computation of APV of the Top Plc Company was provided.
The second part of the paper is devoted to the description of Black-Scholes Model, its practical application and limitations on the example of House4You Company. ...

Question 4: Discuss the implications of the real options likely to be embedded in a multi-million pound capital budgeting decision on whether or not to accept such a proposed investment project and compare and contrast real-options with financial options (25 marks)
Real option techniques are increasingly being used as the standard method of evaluating investment decisions whose uncertainties are quantifiable. Capital budgeting decisions are long-term strategic decisions that impact directly on the organization’s efficiency of its daily operations, cash flow, income statement, and the taxable income for the subsequent years; however, most organizations treat them as operating budget ...

Term Paper

SHL Telemedicine Background
SHL Telemedicine was founded in 1987; it was a private company until 2000 and is a public company traded in the Swiss stock exchange since then. SHL is dedicated to telemedicine. For more than a quarter of a century, the company is providing home telemedicine services. SHL operates medical monitoring centers staffed by medical professionals to provide immediate and professional medical care when their users are at home. Their medical services are offer 24/7 to their patients. In 2014, Professor Arie Roth, M.D., a medical consultation for SHL Telemedicine was award the prestigious Melzer price for ...

Introduction

Advertisers, graphic designers, and organizations in general that aim to advertise or promote follow principles, practices, and techniques in order to accomplish their objects. Often, the objective of advertisers, graphic designers, and organizations is to communicate a specific message to the audience (Barker, Valos, & Shimp, 2012; Shimp & Andrews, 2013). Similarly, the message often intends to stir a positive and productive response on the part of the audience. Within the context of consumerism, the objective of advertisers and graphic designers that work for business organizations would be to create images in advertisements that would appeal to the audience as consumers. ...

Questions to Answers

- What is the difference between Active and passive sampling?
Active sampling is different from passive sampling in that it employs an air sampling pump that serves to actively pull air and pass it through a collection device, for instance a filter. On the other hand, passive sampling does not need active air movement, like the one generated by a pump. Instead, vapors and airborne gases are collected through a physical process including permeating via a membrane or diffusion through a layer of static air.
- What is the difference between Instantaneous (real-time) and integrated (continuous) monitoring?
Instantaneous monitoring ...

International Trade in East Asia

Introduction
The practice of international trade underwent massive changes in the world trading communities over the last 20 years. Upon the formation of World Trade Organization (WTO), the sole regulatory body for the international trade and business, international trade has increased significantly. Until the 1970s, most of the countries relied more on domestic products than imported goods. Almost all the large global economies like France, the UK, Germany, the USA, and Italy were fulfilling their demands from domestic production. However, from the 1980s onwards, bilateral trades have seen a huge upturn. For instance, in the 1980s, Japanese export to ...

Resource-Based View Analysis

Tangible resources
Financial analysis
Liquidity profitability ratios are extremely fundamental in carrying out reliable financial analysis. These ratios are mainly significant in defending the ability of an enterprise to meet short-term obligations. It includes the current ratio, cash ratio, and quick ratio. Each of these ratios is useful in defining certain performance of an organization.
Current ratio would be the ration of current assets to current liabilities of the company. Quick ratio shows the relationship between current assets minus mostly illiquid current stocks such as stock and prepayments. Cash ratio indicates the relationship between cash asset and the current ...

Answer 1)

The company recognize the amount received from hotel, tour and transportation at the time services are provided to the customers. Various sources of revenue for the company and their respective classification is as follows:
- Amount deposited by the customers on account of cruise deposits represents unearned revenue which are the then classified as cruise revenues along with revenue earned from onboard activities . These revenues are recognized on completed voyage or pro rata basis.
- Further, the revenue earned from sales to guests of air and other transportation to and from the ships is recorded in cruise passenger ticket ...

Introduction

Globalization refers to the process wherein social, cultural, and natural resources are exchanged . For so many years, many cultures have been isolated, thanks to the remoteness of their location, their isolative social, cultural, and even perhaps their behavioral perspectives, and a lot of other factors that may hinder a population from interacting with either a larger or smaller group for the purpose of integration. This example is the smallest form of globalization. Globalization is simply the exchange of information between one group of people and another. The exchange can happen through a lot of ways or mediums. As long ...

In the modern world of business one cannot underestimate the importance of the relationship between profits and cash flows. History might provide us with the examples, when profitable companies go bankrupt because of lack of cash (Osborne, 1984), while other businesses continue their operation by increasing debt and having positive cash flow despite huge losses in the income statement. Any entity which strives for sustainable growth and effective performance should try to maintain positive levels of both profits and cash flows (Hongren, 2005). Although modern industries present many companies whose cash reserves are much lesser then their profits, it ...

Individual Assignment

MBA Programme
Issue Date: July 30, 2012
Table of Contents

Table of Contents
2
I.
Introduction and Problem Identification
3
II.
Analysis
4

A.
Calculation of Earnings from Investment in Securities
4

B.
Calculation of Project Cash-Flows
5
C.
Funding the Proposed Project
9
D.
Calculation of Project Cash-Flows
9
III.
Conclusion and Recommendations
10
IV.
Calculations
11

I. Introduction and Problem Identification
The Unit Building Company (UBC) is an established private company specializing in the production of precast concrete panels. For the last three years, UBC’s financial performance has been wanting, as well as their investments in ...

Elements of Lean

Lean is a production practice that aims at satisfying customers through immediate delivery, high quality products, and time. Numerous manufacturing companies are turning to lean manufacturing processes for revenue maximization. Lean manufacturing can create strong financial results for an organization. Production System in Toyota was the first system to begin utilizing the concepts of lean manufacturing. Lean manufacturing is the methodical removal of waste, implementation of uninterrupted flow, and customer pull system (Carreira, 2005, p.45). This paper discuses lean manufacturing in GM (General Motors Corporation) and how it fits in with the company’s vision

The first basic element ...

Enzymes are sometimes referred to as biochemistry workhorses because they are utilized by many scientists to speed up a number of chemical reactions. Enzymes are proteins that speed up, or in other words catalyze, specific biological and chemical reactions by increasing the rates of reaction by more than a million factors. An example of these enzymes is Pectinase, which is the enzyme that catalyzes pectin breakdown. Pectin is a part of the cell wall of fruits like tomatoes, mangoes, oranges and apples. Pectins are large colloidal molecules and they are responsible for holding or determining the amount ...

Recently, Governments have been blocking and banning some websites on the internet. Furthermore, some countries such as Bahrain and Kuwait are spying on some social networks, and there is a strong punishment for citizens who write or talk about sensitive subjects on those social network websites. Actually, those governments or countries believe that controlling internet censorship is the best way to protect the country from political and religious struggles between its citizens who have different religion and vision in life. Internet censorship results in the restriction of certain sites of the internet hence restricting information flow in the country. ...

VTE Nursing Research

Venous Thromboembolism
Introduction
Venus thromboembolism (VTE) is a condition that includes both pulmonary embolism (PE) and deep vein thrombosis (DVT). DVT commonly occurs when blood clots in deep veins normally in the pelvic veins or in the legs. However, VTE is common any vein in the human body. Patients who develop VTE have a 35% to 65% chance of dying from it. It is important to research on Venus thromboembolism (VTE) because as the third most common cardiovascular disease, it is a leading cause of mortality and mobility worldwide. VTE results from slowing of the blood flow (stasis), damage ...

Business Finance

Business Finance
The payback system is the type of analysis used to calculate cash flow, and it can address some questions like investment taxes, acquisitions and action to pay them. Let us consider the case flow based on the job, which will be get covered for the employment that I currently have.

Consider payback period = Y + (A/B)
Y = Number of years before the payback years, Y = 3.0 YEAR
A = Total remaining to be paid back of break every year, A = $50
B = Net paid back in every year, B = 300
Payback period = 3+ (50)/ (300) = 3.17 years
The ...

- Introduction
Nectar Sweets Plc is a company with the main shop in Hong Kong. It is experiencing cash flow problems and is seeking an increase in the overdraft facility from the bank. Statements of the company reveal that its operations are profitable, but it is not efficient in collecting debt. The report identifies and analyses the company’s problems and recommends possible solutions. In addition, it uses financial ratios to assess the performance of the firm.
- Problems facing the company
- Nectar Sweets Plc has a problem in collection of its accounts receivables. The company takes a ...

Answer 1)

Payback Period is one of the most simple technique of capital budgeting where it is used to ascertain the time it will take for the entity to recover its initial cash outflows from the cash inflows generated by investment project. It is an important determinant as no business organization would like to invest in projects with long payback time period.

Payback period is calculated with following formula:

Payback Period= Initial Investment/ Annual Cash Inflows

Answer 2)

Secondly, it is the simple and easy applicability of the payback period which is the another reason for continued applicability of the payback period method.

Answer 3)

In order to evaluate the usefulness of ...

Which of the primary financial statements is the most significant?

The financial statements of any company are highly significant as they contain the financial information required by the creditors and the investors to be used for the evaluation of the financial performance of the company. These statements are also important for the management as it is the way they communicate with all the stakeholders of the organization (Goldwater & Fogarty, 2011). The primary financial statements include the Income Statement, Balance Sheet, Cash Flow Statement and the Statement of Owner’s Equity. It is a general belief that the income statement must be the most important one as it contains all ...

All questions relate to Galaxy Interiors unless indicated otherwise. Please show all work.
- What is the current ratio for 2008 and 2009?
Current Ratio is a liquidity ratio that measures company's ability to finance/cover its debt over the next 12 months or its business cycle. Current Ratio formula is given as

So the current assets was 1.46 times the current liabilities in year 2008 whereas in 2009 the current assets was 3.11 times the current liabilities suggesting an improvement in current ratio.
- What is OCF for 2009?
In finance, operating cash flow means the total amount of ...

The business world is currently in a highly competitive state where the slightest and smallest of strategies employed by management determines the success and profitability of the organization. Through effective application of the strategies and concepts, a business entity might enhance efficiency and effectiveness of business operations, reduce costs and increase profits on commodities produced and sold. In this paper, I will look at two improvement process concepts in relation to logistics, the advantages and disadvantages of the concepts, when they are most effective and my personal opinion on each of them.

One/Single-Piece Flow vs. Large Batch

One-Piece Flow, also known as single piece ...

Like the Romantic Period, one of the reoccurring themes in Pope’s writing is nature. William Wordsworth a Romantic writer naturally writes about nature. Whereas Pope seeks to explain nature and man in his first epistle in his “Essay on Man”, Wordsworth seeks to glorify nature in his poem, “The Daffodils.”
In Pope’s first epistle he begins as if he were in a dialogue with St. John and tries to explain the nature of man in regards to his place in the universe. He uses rhyming verses because he thought that the reader would be more attracted to ...

Business Processes and Process Reengineering

Business processes are the coordinated activities that the company undertakes in the production of its goods or services. It involves accepting inputs, value addition and releasing outputs to the consumers. There comes a point where the organization realises that the processes in the company are not the best. Either the processes are not effective or efficient. Things could be carried in a better way to achieve higher results. The management will therefore get in touch with certain experts with the view of reengineering the processes of the company. Businesses that have reengineered their processes have observed a positive change ...

In order to transform from batch and queue operation to lean enterprise, Integrated Supply Chain must strive to do more with the little it has. In that endeavor, we, as an organization, must use the least amount of effort, equipment, energy, materials, facility space, time and capital; and at the same time give our customers exactly what they need. To achieve this, we have a five-step plan of action. We intend to specify our value, which can only be defined by our ultimate customer and not the experts, the engineers nor the pre-existing organizations who would only add complexities ...

The Challenges Faced by Military, Naval Support Transportation and Flow of Support During the Past Wars.

Lack of Navel Vessels that were Fast
The Navy is a key branch of the military. This arm of the military specializes in water combat, and it is essential for all nations across the globe to have a well trained and equipped naval force. This is because it serves to compliment the efforts of all the other branches of the military (Creveld 2004, p. 12). In fact, a well equipped naval force facilitates the putting up of a formidable fight when the need arises. Over the years, countries have engaged in a broad range of naval warfare. As a ...

Introduction

A wind turbine is a device that uses the kinetic energy derived from wind to create mechanical energy. This simply means the wind’s force pushes the blade into motion. Different wind turbines have different ways of extracting wind energy like most machines. Aerodynamics, on the other hand, simply refers to the flow of air about a body. This makes aerodynamics to be a critical aspect of wind turbines as this flow of air about the turbines is what determines its power output. This paper focuses on the aerodynamic behavior of wind turbines (Hansen 21).
Calculation of forces acting ...

- Ability to pay long-term debt
This section uses solvency ratios to assess the ability of Qantas to repay long-term obligations and compares it with that of Fly Emirates.

Debt to total assets ratios

The ratio shows the relationship between total debt and total assets (Graham & Smart, 2011, p. 44). In the year ended June 2014, Qantas had a debt to total assets ratio of 0.8345 implying that it financed 83.45% of its total assets using debt. The ratio increased from 70.85% in 2013 to 83.45% in 2014 indicating a decline in the company’s ability to pay its long-term obligations. The high debt ...

Abstract

Supply chain activities require proper coordination and a good network of logistics that ensure prompt acquisition of materials, good control of manufacturing processes and distribution of products to dealers or retail consumers. It is important for the management of Hyundai to adopt total quality management, quality improvement, and strategic planning among other models of leadership to ensure production of quality items that meet customers’ satisfaction. Besides, having a good sales and marketing strategy is essential for sustainability of Hyundai operations. Lean Six Sigma is a concept that can be adopted and implemented in the company as an approach to ...

(Professor Name)

25th, November, 2013

Comparison and Financial Analysis of Starbucks Corporation and Dunkin Donuts
Introduction:
Our analysis of a company listed on US Stock Exchange is based on Starbucks Corporation, while for the purpose of comparison with the competitor within same industry, we shall be analyzing financial statements of Dunkin Donuts. Atlthough the valuation will be based on 1st November, 2013 but for ratio analysis we will be using 202 annual report of both the companies to facilitate comparison.

The concerned industry is of Speacility Eateries.

Starbucks Corporation is a leading marketer and retailer of coffee, having its outlets in 60 countries around the world. The stock of ...

Financial Reporting

Customer Inserts Tutor’s Name
(30, 09, 2013)
Deferred tax asset is an asset reported on the Statement of Financial Position of a company that will be used in paying taxes for subsequent accounting periods. From financial point of view, deferred tax assets actually reduce the income tax expense for the upcoming periods. On the contrary, the deferred tax liability is an account on the balance sheet which appears because of the temporary differences arises as a result of difference between the profit calculated for accounting purposes and profit computation for the purpose of taxation. In the year end ...

Business Macro Economics

QUESTION # 1:

When the income of the household is not used for consuming goods or repayment of taxes than that amount is called as savings. When the households increase their savings the goods consumed by them decrease in quantity than the goods that are produced. This increase in saving reduces the consumption of the goods produced by the firm. This in turn makes the firms to reduce their prices or reduce the supply of goods. This unexpected decline will impact on the circular flow of income (Froyen, 2009).

B. Drastic Spending Cuts Are Implemented By the Government

The government can impact the circular flow of income in three ...

A college provides educational services to the students. Students are the targeted customers for the colleges. Purely academic educational services are provided by the colleges. College provides education to the students who have completed its school education and looks for the higher studies. The working structure of college is designed to create an environment in which students can study with all the facilities that are specially designed to assist them in studies. The education is provided by the professional teachers in well organized classes. Library and computer lab is developed to facilitate the students regarding the studies. The suppliers ...

Article Summary

In his speech, Shaub discusses the four developmental phases of the acculturation process of immigrants in America. In particular, Shaub discusses how some immigrants want to be bicultural, that is, to retain their original personality while developing an American one. Shaub further discuss how culture and religion can influence the bi-culturality of Muslims.

Cited Passage

“Imagine groups of related individuals living together in primitive conditions but still developing some kind of coherent culture. In many cases there would come a day when the tribe had to move---perhaps the food ran out or there was some natural calamity. For whatever ...

Accruals and Deferrals

In accrual accounting a financial transaction is recorded when it occurs but not when cash has been paid or received. This is because; the ownership of good in question has been transferred from the seller to the buyer. For example, many businesses opt to sell in credit so as to enhance their competitiveness in the market as well as to keep their loyal credit worth customers who may not have adequate cash to pay immediately in such cases a transaction should be recorded at the time the credit sale has been made.
Accruals are inevitable when making supplies because ...