...Ratio, Vertical, and Horizontal Analysis CheckPoint Stacy J. McKinney XACC/280 August 10, 2012 Benjamin Strickland Ratio, Vertical, and Horizontal Analysis CheckPoint The three tools used in Financial Statement analysis include: Horizontal analysis, Vertical analysis, and Ratio analysis. While both Horizontal and Vertical analysis can be used on any of the four types of financial statements, ratio analysis compares various aspects within the different statements. Horizontal analysis, or as it is sometimes referred to, trend analysis, is used to analyze financial data over a period of time.This analysis provides a picture of increases or decreases. To do this percentages are calculated by dividing current amounts by base year amounts. Next, vertical, or common-size analysis takes each item in financial statements expressed as a percentage of a base amount. Balance Sheets use Total Assets; Net Sales are used in Income Statements. This type of analysis is helpful in showing changes in assets, liabilities, equity, revenue, and expenses over the course of two or more years. It should be noted that these type of analysis can be used both to analyze internal data and compare competing businesses. Ratio analysis evaluates relationships between various financial statement items. These relationships focus on three aspects of business: liquidity, profitability, and solvency. Liquidity relates to short-term debts, profitability to operation efficiency, and solvency to long-term...
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...|[pic] |Syllabus | | |Axia College/School of Business | | |XACC/280 Version 2 | | |Financial Accounting Concepts and Principles | Copyright © 2010, 2009 by University of Phoenix. All rights reserved. Course Description This course covers the fundamentals of financial accounting as well as the identification, measurement, and reporting of the financial effects of economic events on the enterprise. Financial information is examined from the perspective of effective management decision making with special emphasis on the planning and controlling responsibilities of practicing managers. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: • University policies: You must be logged into the student website to view this document. • Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning...
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...|[pic] |Course Syllabus | | |XACC/291 | | |Principles of Accounting II | | |1/13/2014-3/16/2014 | Copyright © 2011 by University of Phoenix. All rights reserved. Course Description This course introduces accounting concepts in a business environment. Students learn to create and apply accounting documents in making better business decisions. Other topics include plant assets, liabilities, accounting for corporations, investments, statements of cash flows, financial statement analysis, time value of money, payroll accounting, and other significant liabilities. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning...
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...|[pic] |Course Syllabus | | |School of Business | | |XACC/291 Version 1 | | |Principles of Accounting II | Copyright © 2011 by University of Phoenix. All rights reserved. Course Description This course introduces accounting concepts in a business environment. Students learn to create and apply accounting documents in making better business decisions. Other topics include plant assets, liabilities, accounting for corporations, investments, statements of cash flows, financial statement analysis, time value of money, payroll accounting, and other significant liabilities. Policies Faculty and students/learners will be held responsible for understanding and adhering to all policies contained within the following two documents: University policies: You must be logged into the student website to view this document. Instructor policies: This document is posted in the Course Materials forum. University policies are subject to change. Be sure to read the policies at the beginning...
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...WGU FINANCIAL ANALYSIS JET- TASK 1 December, 2013 Determining the current performance and future potential performance of a company is a complicated and lengthy process that requires the analyses of several aspects of their operations as well as their financial indicators. Standard industry financial indicators are used to measure against known success rates and will indicate the stability of a company in its current operations. Using the history and trend of these same indicators will predict the future financial performance of the company. These key indicators are not very different than a large scale of the indicators we use in our own personal life to budget our families and ensure our future ability to pay our bills while growing our personal wealth through asset ownership. The basis of the successful budget or operation is a guaranteed and continued positive income, minimization of debts, and gaining both liquid and non-liquid assets to our ownership. To measure and predict these indicators, we will need to analyze the industry standard tools that are accepted as financially credible information regarding the company. These tools are in the form of income statements, balance sheets, cash flow statements, asset definitions, and overall profit statements that capture the net result of the operations and trend these results into a history of performance and potential to perform in the future. A. To evaluate Competition Bikes, we will look at four different ways...
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...CHAPTER 4 Engagement Planning LEARNING OBJECTIVES | Review Checkpoints | Exercises, Problems and Simulations | 1. List and describe the activities auditors undertake before beginning an engagement. | 1, 2, 3, 4 | 53, 54, 55, 62, 66 | 2. Identify the procedures and sources of information auditors can use to obtain knowledge of a client’s business and industry. | 5, 6, 7, 8, 9 | 52, 56, 59, 65 | 3. Perform analytical procedures to identify potential problems. | 10, 11, 12, 13, 14, 15 | 47, 48, 49, 51, 58, 63, 64 | 4. List and discuss matters of planning auditors should consider for clients who use computers and describe how a computer can be used as an audit tool. | 16, 17, 18, 19, 20, 21, 22 | 57, 60 | 5. Review audit documentation for proper form and content. | 23, 24, 25 | 50, 61 | SOLUTIONS FOR REVIEW CHECKPOINTS 4.1 A CPA can use the following sources of information to help decide whether to accept a new audit client. Financial information prepared by the prospective client: * Annual reports to shareholders * Interim financial statements * Securities registration statements * Annual report on SEC Form 10K * Reports to regulatory agencies Inquiries directed to the prospect's business associates: * Banker * Legal counsel * Underwriter * Other persons, e...
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...Transactions and Strategies Economics for Management This page intentionally left blank Transactions and Strategies Economics for Management ROBERT J. MICHAELS Mihaylo College of Business and Economics California State University, Fullerton Australia • Brazil • Japan • Korea • Mexico • Singapore • Spain • United Kingdom • United States Transactions and Strategies: Economics for Management Robert J. Michaels Vice President of Editorial, Business: Jack W. Calhoun Publisher: Joe Sabatino Sr. Acquisitions Editor: Steve Scoble Supervising Developmental Editor: Jennifer Thomas Editorial Assistant: Lena Mortis Sr. Marketing Manager: John Carey Marketing Coordinator: Suellen Ruttkay Marketing Specialist: Betty Jung Content Project Manager: Cliff Kallemeyn Media Editor: Deepak Kumar Sr. Art Director: Michelle Kunkler Frontlist Buyer, Manufacturing: Sandee Milewski Internal Designer: Juli Cook/ Plan-It-Publishing, Inc. Cover Designer: Rose Alcorn Cover Image: © Justin Guariglia/Corbis © 2011 South-Western, Cengage Learning ALL RIGHTS RESERVED. No part of this work covered by the copyright hereon may be reproduced or used in any form or by any means— graphic, electronic, or mechanical, including photocopying, recording, taping, Web distribution, information storage and retrieval systems, or in any other manner—except as may be permitted by the license terms herein. For product information and technology assistance, contact us at Cengage Learning Customer & Sales Support...
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...Guide to Meteorological Instruments and Methods of Observation WMO-No. 8 Guide to Meteorological Instruments and Methods of Observation WMO-No. 8 Seventh edition 2008 WMO-No. 8 © World Meteorological Organization, 2008 The right of publication in print, electronic and any other form and in any language is reserved by WMO. Short extracts from WMO publications may be reproduced without authorization, provided that the complete source is clearly indicated. Editorial correspondence and requests to publish, reproduce or translate this publication in part or in whole should be addressed to: Chairperson, Publications Board World Meteorological Organization (WMO) 7 bis, avenue de la Paix P.O. Box No. 2300 CH-1211 Geneva 2, Switzerland ISBN 978-92-63-10008-5 NOTE The designations employed in WMO publications and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of WMO concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries. Opinions expressed in WMO publications are those of the authors and do not necessarily reflect those of WMO. The mention of specific companies or products does not imply that they are endorsed or recommended by WMO in preference to others of a similar nature which are not mentioned or advertised. Tel.: +41 (0) 22 730 84 03 Fax: +41 (0) 22 730 80 40 E-mail: publications@wmo...
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...APPENDIX Checklists A Checklist A-1 Reviewing a Budget 1. Is this budget static (not adjusted for volume) or flexible (adjusted for volume during the year)? 2. Are the figures designated as fixed or variable? 3. Is the budget for a defined unit of authority? 4. Are the line items within the budget all expenses (and revenues, if applicable) that are controllable by the manager? 5. Is the format of the budget comparable with that of previous periods so that several reports over time can be compared if so desired? 6. Are actual and budget for the same period? 7. Are the figures annualized? 8. Test one line-item calculation. Is the math for the dollar difference computed correctly? Is the percentage properly computed based on a percentage of the budget figure? 333 334 APPENDIX A Checklists Checklist A-2 Building a Budget 1. What is the proposed volume for the new budget period? 2. What is the appropriate inflow (revenues) and outflow (cost of services delivered) relationship? 3. What will the appropriate dollar cost be? (Note: this question requires a series of assumptions about the nature of the operation for the new budget period.) 3a. Forecast service-related workload. 3b. Forecast non–service-related workload. 3c. Forecast special project workload if applicable. 3d. Coordinate assumptions for proportionate share of interdepartmental projects. 4. Will additional resources be available? 5. Will this budget accomplish the appropriate managerial objectives for...
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...States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without prior written permission of the publisher. This McGraw-Hill Create text may include materials submitted to McGraw-Hill for publication by the instructor of this course. The instructor is solely responsible for the editorial content of such materials. Instructors retain copyright of these additional materials. ISBN-10: 1121789048 ISBN-13: 9781121789043 McGraw-Hill Create™ Review Copy for Instructor Espinoza. Not for distribution. Contents 1. Preface 1 2. Methods, Standards, and Work Design: Introduction 7 Problem-Solving Tools 27 3. Tex 29 4. Operation Analysis 79 5. Manual Work Design 133 6. Workplace, Equipment, and Tool Design 185 7. Work Environment Design 239 8. Design of Cognitive Work 281 9. Workplace and Systems Safety 327 10. Proposed Method Implementation 379 11. Time Study 413 12. Performance Rating and Allowances 447 13. Standard Data and Formulas 485 14. Predetermined Time Systems 507 15. Work Sampling 553 16. Indirect and Expense Labor Standards 585 17. Standards Follow-Up and Uses 611 18. Wage Payment 631 19. Training and Other Management Practices 655 20. Appendix 1: Glossary 685 21. Appendix 2: Helpful Formulas 704 22. Appendix 3: Special Tables 706 23. Index 719 iii McGraw-Hill Create™ Review Copy for Instructor Espinoza. Not for distribution. Credits 1. Preface:...
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...Strategies Compiled by By Prof. Kalim Khan Prof. Kalim Khan Table of Content Table of Content 1. CUSTOMER RELATIONSHIP MANAGEMENT...................................................................3 2. SEGMENTATION, TARGETING, POSITIONING & PRODUCT DIFFERENTIATION...............4 3. PRICING STRATEGIES.................................................................................................10 4. ADVERTISING STRATEGIES........................................................................................17 5. DISTRIBUTION STRATEGIES.......................................................................................21 6. NEW PRODUCT DEVELOPMENT..................................................................................31 7. MARKETING STRATEGIES FOR MARKET LEADERS AND CHALLENGERS .....................39 8. GENERIC STRATEGIES................................................................................................43 9. PRODUCT LIFE CYCLE................................................................................................47 10. PORTFOLIO BUSINESS PROFILE AND BUSINESS ASSESSMENT MATRICES................49 LIFE CYCLE STAGE........................................................................50 Figure 1 Portfolio Business Profile Matrix..........................................................................51 MARKET ATTRACTIVENESS.......................................................................51 Figure 3 Growth-Share Matrix................
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...LYMPHOID NEOPLASIA ETV6/RUNX1-positive relapses evolve from an ancestral clone and frequently acquire deletions of genes implicated in glucocorticoid signaling Lilian Kuster,1 Reinhard Grausenburger,1 Gerhard Fuka,1 Ulrike Kaindl,1 Gerd Krapf,1 Andrea Inthal,1 Georg Mann,2 Maximilian Kauer,1 Johannes Rainer,3 Reinhard Kofler,3 Andrew Hall,4 Markus Metzler,5 Luder Hinrich Meyer,6 Claus Meyer,7 ¨ Jochen Harbott,8 Rolf Marschalek,7 Sabine Strehl,1 Oskar A. Haas,2 and Renate Panzer-Grumayer1,2 ¨ Cancer Research Institute, St Anna Kinderkrebsforschung, Vienna, Austria; 2St Anna Kinderspital, Vienna, Austria; 3Tyrolean Cancer Research Institute and Biocenter - Division Molecular Pathophysiology, Innsbruck Medical University, Innsbruck, Austria; 4Northern Institute for Cancer Research, Newcastle University, Newcastle, United Kingdom; 5Department of Pediatrics, University of Erlangen-Nuremberg, Erlangen, Germany; 6Department of Pediatrics and Adolescent Medicine, University of Ulm, Ulm, Germany; 7Institute of Pharmacological Biology/DCAL, Goethe-University, Frankfurt, Germany; and 8Onkogenetic Laboratory, Department of Pediatric Hematology/Oncology, Justus-Liebig-University, Gießen, Germany 1Children’s Approximately 25% of childhood acute lymphoblastic leukemias carry the ETV6/RUNX1 fusion gene. Despite their excellent initial treatment response, up to 20% of patients relapse. To gain insight into the relapse mechanisms, we analyzed single nucleotide polymorphism arrays for DNA...
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...PRINCIPLES OF MANAGEMENT Table of Contents Ch# Title Page 1 Historical overview of Management ……………………………………………………… 1 2 Management and Managers ………………………………………………………………. 5 3 Managerial Roles in Organizations ……………………………………………………….. 7 4 Managerial Functions i.e. POLCA ………………………………………………………... 9 5 Managerial Levels and Skills ……………………………………………………………… 11 6 Management Ideas: Yesterday and Today ………………………………………………... 14 7 Classical View of Management (Scientific and Bureaucratic)……………………………… 16 8 Administrative View of Management ……………………………………………………. 19 9 Behavioral Theories of Management 20 10 Quantitative, Contemporary and Emerging Views of Management 23 11 System’s View of Management and Organization 25 12 Analyzing Organizational Environment and Understanding Organizational Culture …….. 29 13 21st Century Management Trends………………………………………………………… 32 14 Understanding Global Environment: WTO and SAARC ………………………………… 36 15 Decision Making and Decision Taking …………………………………………………… 39 16 Rational Decision Making ………………………………………………………………... 41 17 Nature and Types of Managerial Decisions ……………………………………………… 43 18 Non Rational Decision Making ………………………………………………………….. 45 19 Group Decision Making and Creativity ………………………………………………….. 47 20 Planning and Decision Aids-I …………………………………………………………… 50 21 Planning and Decision Aids-II …………………………………………………………… 53 22 Planning: Functions & Benefits ………………………………………………………….. 56 23 Planning Process and Goals Levels ………………………………………………………...
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...Fundamentals of Database Systems Preface....................................................................................................................................................12 Contents of This Edition.....................................................................................................................13 Guidelines for Using This Book.........................................................................................................14 Acknowledgments ..............................................................................................................................15 Contents of This Edition.........................................................................................................................17 Guidelines for Using This Book.............................................................................................................19 Acknowledgments ..................................................................................................................................21 About the Authors ..................................................................................................................................22 Part 1: Basic Concepts............................................................................................................................23 Chapter 1: Databases and Database Users..........................................................................................23 ...
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...EXECUTIVE SKILLS 1 CONTENTS PAGE LECTURE 1 BECOMING A BETTER MANAGER……………………………………….1 LECTURE 2 HOW TO APPLY THE KEY IDEAS IN YOUR WORK……..……………9 LECTURES 3 PROBLEM SOLVING AND DECISION MAKING……..………………….16 LECTURE 4 PLANNING I…………………………………………………………………...22 LECTURE 5 PLANNING II..…………………………………………………………………26 LECTURE 6 STRATEGIC PLANNING………………....…………………………………30 LECTURE 7 OPERATIONAL PLANNING…………..……………………………………37 LECTURE 8 HUMAN RELATIONS & MOTIVATION…………………………………..40 LECTURE 9 INDIVIDUAL MOTIVATION……………………………………………….43 LECTURE 10 INFLUENCE OF GROUP DYNAMICS……………………………………..49 LECTURE 11 MANAGEMENT AND LEADERSHIP………………………………………51 LECTURE 12 LEADING PEOPLE AND COMPANIES……………………………………58 LECTURE 13 STYLES OF LEADERSHIP………………………………………………......66 LECTURE 14 ORGANIZING…………………………………………………………………7 2 LECTURE 15 THE PROCESS OF ORGANIZING………………………………….............76 LECTURE 16 CONTROLLING……………………………………………………………....88 LECTURE 17 STRUCTURE OF ORGANIZATION……………………………………..93 – 102 -------------------------------------------- 3 EXECUTIVE SKILLS TOPIC: BECOMING A BETTER MANAGER LECTURE: 1 KEY IDEAS IN THIS LECTURE Executives are made, not born. The most effective managers are self-made. They exert a strong influence in their organizations through applying a systematic process of management and through sharpening and using skills such as decision making, staff building, and information collection and analysis. Management, especially...
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