...As our semester comes to an end and the class population seems to disperse, those who were persistent enough to continue and finish this class have not only benefited from the knowledge obtained, but also the ideas we have discussed. Moreover, I learned several new concept regarding events that occur everyday in society that I often overlook or ignore. I have obtained an A grade throughout the entire class because I had an open mind regarding the content in The Divide and I have a desire to learn and understand each subject we discussed. I deserve an A grade in this class because I have turned in every assignment on time, attended and actively participated in every class, and placed a large amount of effort in every assignment. Throughout...
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...Horizontal analysis can also be called trend analysis and is used to look over data over a period of time to determine if there were increases or decreases that has taken place. Horizontal analysis is used primarily in intercompany comparisons. Vertical analysis is the second tool used in a financial statement. Vertical analysis can also be called common-size analysis. This tool is used to express each financial statement item as a percent of a base amount. Vertical analysis shows the relative size of each category in the balance sheet. Ratio analysis expresses the relationship among selected items of a financial statement data. Both external and internal will use this tool in determining the growth of the company. Pepsi Co 2005 Ratio 2004 Ratio Current Assets $10,454 Current Assets $8,639 Current Liabilities $9,406 Current Liabilities $6,752 Divide 10,454 by 9,406 = 1.11% Divide 8,639 by 6,752 = 1.28% 2005 Vertical 2004 Vertical Current Assets $10,454 Current Assets $ 8,639 Total Assets $31,727 Total Assets $27,987 Divide 10,454 by 31,727 = 32.9% Divide 8,639...
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...financial statement analysis and functions are the horizontal, vertical, and ratio analysis. The horizontal ratio also called the trend ratio, evaluates financial statements and data over a certain period of time. It is mainly used in intra- company comparisons. The purpose of this is to determine the decrease or increase that took place. The vertical analysis also called the common- size analysis, evaluates the financial statement data by expressing each item as a base amount or a percentage in the financial statements. It is used in both inter- and intra- company comparisons. The ratio analysis expresses the relationships among selected items of financial statement data, which is used in all three types of comparisons. So the current ratio for 2004 would be $8639 which is the total assets divided by $6752 the total liabilities, which is equal to 1.28% For 2005 it’s the same scenario divide the current assets $10454 by $9406, (total liabilities) equal to 1.11% The two measures of vertical analysis is current assets or $10,454 $31,727 = 33% (Divide the two to get this amount.) The two measures of horizontal analyses are current assets in 2005- $10,454 Divided by Current assets in 2004- $8,639 = 121% or a 21% increase from 2004 to 2005. Current liabilities in 2005 are $9,406. Divide that by current liabilities in 2004 or $6752 which equals 139% or 39% increase from 04 to 05. For the Coca-Cola Co, to get the current ratio you divide the current assets...
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...FINANCIAL ANALYSIS BY: JAMES XXXXXX The vertical analysis of the PEPSICO and Coca-Cola Company show that PEPSICO rose 2 percent and Coca-Cola dropped 4.3 percent from the year 2004 to 2005. The way to find the vertical analysis is to take the current assets and the total assets and divide them. All numbers in the following paper are in in millions, with the exception of the percentages. In 2004, the then current assets for PEPSICO was $8,639, divide that by the 2004 total assets of $27,987, and the quotient was 30.9%. In 2004, for Coca-Cola Company had a current assets of $12,281 and a total assets of $31,441 which gave a quotient of 39.1%. In 2004, the Coca-Cola Company had a better vertical analysis than its competitor. Somewhere in 2005 the PEPSICO took the advantage and rose 2% and the Coca-Cola Company lost its touch and dropped down a bit more with a loss of 4.3%. The number in 2005 were in favor of the PEPSICO, their current assets, in 2005, were $10,454($1,815 more than in 2004) and with the total assets being $31,727($3,740 more than in 2004) this brought the quotient to 32.9% which is 2% higher than we saw in 2004. With the Coca-Cola Company the current assets, in 2005, were $10,250($204 less than in 2004) and the total assets were $29,427($2,014 less than in 2004), when those two are divided the answer comes out to 34.8%. I will start my vertical analysis break down with the PEPSICO. As I stated earlier the PEPSICO had the current analysis of $10,454, this was...
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...Assessment 1 The constant improvement of technology has changed people's lives greatly. This essay concentrates on the digital revolution and the digital divide in the world today. Many today's technology achievements and improvements of people's quality of life should owe to the digital revolution. Digital revolution, which is also named the third industrial revolution or the third technological revolution, means the innovation of computers and the repaid spread of the communication equipments and it includes the revolution of the society and the technology, which usually refer in particular to the arguments created when these technology widely used (H.Jenkins & D.Thorburn, The Digital Revolution, the Informed Citizen, and the Culture of Democracy, 2003, p.1). However, this revolution can to some extent be a wicked problem for its search of solution could never stop and each solution of a digital solution is always a "one-shot" operation as well as the difficulty to generate a solution immediately or ultimately (J.C.Camillus, 2008, p.100). As for the first one, since digital industry is an emerging industry, the problems of the digital revolution can hardly be clarified in the foreseeable future (J.C.Camillus, 2008, p.100). Thus, the same as the wicked problem, the digital revolution has no stopping rule as well since it needs to keep finding new solutions for new problems (J.C.Camillus, 2008, p.100). For the second one, because of the lack experience in the digital industry...
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...Ratio Analysis Memo ACC/291: Principles of Accounting II University of Phoenix MEMORANDUM TO: Dr. Riordan, Founder and All Employees FROM: Team A DATE: August 15, 2011 SUBJECT: Ratio Analysis CC: Board of Directors Team A has completed a ratio analysis for Riordan Manufacturing. The team analyzed liquidity ratios, profitability ratios, and solvency ratios. The team also did a horizontal and vertical analysis for company’s balance sheet and the income statement. Liquidity ratios are the temporary capabilities of a business to compensate for its established requirements and unanticipated needs for cash. Suppliers and bankers are the short-term creditors who are mostly interested in liquidity ratios. The acid-test ratio, current ratio, inventory ratio, and receivables turnover are the ratios used to establish the company’s short-term capability. To determine the current ratio, divide the current assets by the current liabilities (Weygandt, Kimmel, & Kieso, 2011). Liquidity ratios reveal whether or not the company is capable of paying their debts. Riordan’s 2.09 ratios signify that for each dollar of current liabilities, Riordan has $2.09 of current assets. The current ratio of Riordan has declined slightly since 2004. Current ratio 2005 2004 $14,555,092 $14,643,456 $6,974,094 = 2.09 $6,029,696 = 2.43 The acid-test ratio is an evaluation of a business’s direct short-term liquidity. To determine...
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...Introduction Racial disparity and discrimination is not a new concept to any nation. In fact, many were built on the back of slave labor, whether the slaves were indigenous peoples or imported bodies. While many nations have undertaken measures to overcome racial disparity, others have encouraged racial democracy. Brazil, a modern and industrialized nation, suffers from racial discrimination based on their position in the world economy and built on the ideology of the past. History Brazil’s history is rife with racism and slavery, dating back to its discovery by Pedro Alveres Cabral in 1500. Brazil was originally settled with the intention of harvesting Brazilwood. However, over time the profits from that were supplanted by sugar, which soon became the major export (Phillips 117). Over a short period of time, Brazil became the leading producer of sugar in the Atlantic world. The production of all these exports meant cheap labor was needed. During this time, the Portuguese were sending between 4,000 and 5,000 slaves per year to Brazil from Angola and West Africa; by the 18th century, one million slaves had been imported (117). The continually shifting landscape meant that Brazil’s exports continued to shift. By the time the 19th century came around, Brazil’s major export was coffee as sugar production had shifted to the Caribbean Islands. The continued influx of European slaves and citizens resulted in an uneven population. European labor was generally more skilled...
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...Ratio analysis does two things, immediately. The first thing is it allows the company to compare itself with other like companies. If management feels things aren't going well, they can help pinpoint the problem through comparing their ratios with other companies. They may have several ratios that are comparable, but a couple which are way off. That might be where the problem is. Also, ratio analysis may help by comparing your company with prior periods. If a particular ratio is declining when it would be better if it were staying the same or increasing, then again looking at the ratios are important to find out where the problem lies. Ratios are important to spot trends too They are calculated by dividing one statistic by another. For example one ratio use widely is PE--price to earnings. The price of the equity is divided by the earnings per share of the equity. That tells the relative price of an equity in relation to its earnings. Another is dividend %. That tells the amount of dividend divided by the price of the share of equity. Others commonly evaluated are gross margin; which is gross profit/sales, I think. Debt/equity which is debt of the company divided by equity or how leveraged the company is. ROI is another--profit divided by invested capital. This is a lot of information to take in but accounts receivable turnover ratio is a measure of the liquidity of a company's AR asset. Typically, the higher the turnover is, the more favorable it is. An interesting...
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...centralized testing for electronic components such as integrated circuits. ETO operated as a cost center and transferred products to other divisions at full cost. Signs of obsolescence came from the dependence on vendor certification, a shift from simple inspection to broader based test technology and the expensive automated equipment for components. There were two accounting systems proposed to alleviate the problem and get a more accurate cost analysis. These accounting systems were used to further trace the allocated cost pools. Central Issue The accounting systems include two parts: direct labor and total burden. In the existing accounting system (Level 1), the total burden was calculated by multiplying the actual direct labor dollars by the 145% burden rate. The second accounting system (Level 2) , which was proposed by the accounting manager, traced the total burden into two cost pools: administrative and technical pool and test room pool. Then corporate management proposed the third accounting system (Level 3) to further divide the burden to three cost pools: administrative and technical pool, main test room pool and mechanical room pool. The first issue is which accounting system is the most effective and accurate one for ETO. Moreover, because the existing testing equipment was getting old, ETO planned to buy a new machine to keep pace with developments in component technology. The new equipment is extremely expensive, costing around 2 million dollars. The impact...
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...In computer science, divide and conquer (D&C) is an important algorithm design paradigm based on multi-branched recursion. A divide and conquer algorithm works by recursively breaking down a problem into two or more sub-problems of the same (or related) type, until these become simple enough to be solved directly. The solutions to the sub-problems are then combined to give a solution to the original problem. This technique is the basis of efficient algorithms for all kinds of problems, such as sorting (e.g., quicksort, merge sort), multiplying large numbers (e.g. Karatsuba), syntactic analysis (e.g., top-down parsers), and computing the discrete Fourier transform (FFTs). On the other hand, the ability to understand and design D&C algorithms is a skill that takes time to master. As when proving a theorem by induction, it is often necessary to replace the original problem by a more general or complicated problem in order to get the recursion going, and there is no systematic method for finding the proper generalization. The name "divide and conquer" is sometimes applied also to algorithms that reduce each problem to only one subproblem, such as the binary search algorithm for finding a record in a sorted list (or its analog in numerical computing, the bisection algorithm for root finding).[1] These algorithms can be implemented more efficiently than general divide-and-conquer algorithms; in particular, if they use tail recursion, they can be converted into simple loops...
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...Financial Analysis XACC/280 March 25, 2011 Abstract Accounting is the process of communicating, recording, and identifies the economic events of a company to interested parties. In order to communicate these economic events, an individual has to know how to analyze and interpret the information that is reported in financial reports such as balance sheets, statement of cash flow, income statement, and retained earnings statement. Every item, in a financial statement whether asset or liability, has a significance part. Generally accepted accounting principles (GAAP) is a set of standards developed by the accounting professionals for companies to follow when reporting economic events. The basic accounting equation is assets equal liabilities plus the stockholder’s equity. Purpose of Paper The purpose of the following financial analysis between PepsiCo and Coca Cola is to show how the annual numbers are important to stockholders and other individuals that may be interested in buying stocks with a company. Based on the percentages and figures that I come up with, I will decide on which company I would choose to invest in and why. It is important for investors to dig deep in a company’s financial statements and analyze all the numbers. I will discuss three recommendations for each company on how to improve the increase or decrease the current financial situation. Breakdown of Different Ratio’s Within the financial analysis...
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...Lecture 1 Marketing: Advertising, consumer behavior, brands, message, distribution, differentiation, activity, set of institutions, processes for creating offerings that have value to customers and society at large. Really saying: Creating value and capture value for stakeholders. WHY SOME PEOPLE DON”T LIKE MARKETING 1. They think it raises prices 2. They think it invades their privacy/interrupts 3. They think it exaggerates and hides benefits 4. They think it stimulates cravings not normally there Three Major Contributions of Marketing 1. Marketing raises our standard of living 2. Marketing is a major force in Job Creation 3. Marketing helps influence beneficial behaviors GENERAL MARKETING MODEL 1. Understand the Marketplace(市场) and Customer Needs 2. Design a customer value driven market strategy 3. Deliver the marketing strategy (4 Ps: Product Price Place Promotion) 4. Build Profitable Customer Relationships [they want the customer keeps buying their product] the Long-term TYPES OF VALUE CREATED BY MARKETING Form Value: Utility provided by changing raw material to finished product. Created by production but influenced by marketing. Time Value: Making product more available when the customer needs it Possession Value: Enhancing ability of customer to acquire and use product over time. (Free samples at Costco) Place Value: Make product available where the customer needs it. Information Value: Providing...
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...CVP Analysis and Presentation ACC/561 2012 Cost Volume Profit and Break-Even Analysis Break-Even Analysis-Volume-Analysis is a systematic method of examining the relationship between changes in volume (that is output) and changes in Sales Revenue, Express and Net Profit. As a model of these relationships, Break-Even Analysis simplifies the real-world conditions which a firm will face. The objective of Break-Even Analysis is to establish what will happen to the financial results if a specified level of activity or volume fluctuates. This information is vital to management, as one of the most important variables influencing total sales revenue, total costs and profits is output or volume. Break-Even Analysis is based on the relationship between sales revenue, costs and profit in the short run. The short run being a period in which the output of the firm is restricted to that available from current operating capacity in the short run, some inputs can be increased but others cannot. For example, additional supplies of materials and unskilled labor may be obtained at short notice, but it takes time to expand the capacity of the Plant and Machinery. Thus output is limited in the short run because Plant facilities cannot be expanded. It also takes time to reduce capacity, and therefore, in the short run, a firm must operate on a relative constant stock of production resources. Break-Even Analysis Assumptions It is essential that anyone preparing...
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...market. 2. Use the Precision toothbrush case study as both an example of a target market analysis and a good starting point for your Colgate-Palmolive toothbrush and toothpaste market evaluation. 3. The analysis should include: a. Evaluation of current geographic, psychographic, demographic and behavioral segmentation variables. b. Evaluation of current cultural, social and personal factors of the consumer market. c. Recommendations for market segmentation strategies. i. Does one segment look more promising than others? ii. Should one segment be dropped? iii. What factors support your recommendation? 4. Submit as a Word document via the WS2 CP Paper - Submit Assignments link. Title your document WS2 CP Paper. For more information on how to submit assignments see Workshop One. 5. For grading criteria, refer to the Paper Writing Rubric below. Market Segmentation a) Consumer markets are formed into segments based on descriptive characteristics: geographic, demographic, psychographic and behavioral. Geographic segmentation divides the market into nations, states, regions, counties, cities or neighborhoods. Demographic segmentation divides the market based on variable such as age, gender, income, generation, social class and life-stage. Psychographic segmentation is using psychology and demographics to understand the consumer better. This segmentation divides groups’ based on psychological/personality traits, lifestyles or values. Behavioral segmentation...
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...they are expressed in the same grammatical form--as noun phrases, as verb phrases, etc.). Topic outlines have the advantage of being brief. In sentence outlines, on the other hand, the ideas are expressed in complete, though not necessarily parallel, sentences. Sentence outlines give the reader a clearer idea of what you will argue. Regardless of the kind of formal outline you choose, convention states that you begin with a statement of your thesis and indicate increasing levels of support in this order: I., A., 1., a., (1), (a). In scientific papers, however, a decimal system is also commonly used. A topic outline follows: Thesis: Among the pluralist, elitist, and neo-Marxist political theories, neo-Marxism provides the most powerful analysis of the current political scene. I. Functions of political theories A. Tools to help understand governments 1. Categorization 2. Comparison a. point b. point i. sub-point ii. sub-point B. Limitation: Over-simplification II. Three political theories A. Neo-Marxism 1. Definition 2. Description a. point...
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