Wednesday, September 2, 2020

No topic need Essay Example | Topics and Well Written Essays - 250 words - 4

No point need - Essay Example Their engaging component to worldwide buyers is their consistent production of new groups of vehicles. The Ford Company consistently figures out how to pull in customers by making improved or adjusted brands of vehicles. The significant globalization open door for the Ford Company is the way that the world is available to innovation at present. Individuals are continually looking for machines and gadgets that are more ad libbed than the last. To be sure Ford Company uses this chance to the fullest as they continue blasting with new thoughts. The significant globalization challenges for the Ford Company are rivalry in major outside business sectors like China and India. They face hardened rivalry from other engine organizations in the market. Also, the organization has been encountering initiative issues recently. The administrators clearly have an issue cooperating. This puts forth it difficult to arrange attempts in worldwide markets. For the Ford Company’s brand to stand a superior situation in the worldwide market, they should figure out how to destroy firm rivalry and beat the competition. This can be accomplished by making their brands progressively alluring and attractive; they have to make an edge for their

Saturday, August 22, 2020

Professional Issues - Child Protection Essay Example | Topics and Well Written Essays - 3500 words

Proficient Issues - Child Protection - Essay Example In the assignment of taking care of the kids who are being mishandled the kid security laborers need to confront numerous issues. Youngster government assistance work is troublesome and Child assurance social laborers need to confront heaps of difficulties corresponding to the administration of brutality done to the kids. These kid security experts need to confront the compromising of the guardians and they likewise need to challenge the fundamental supposition that working with guardians is consistently conceivable. A considerable lot of the laborers need to confront the dangers of the guardians as well as of the supporting organizations. Dynamic is the primary concern which is the substance of youngster assurance. Rebecca Aviel in his article Restoring Equipoise to Child Welfare says that a blunder in dynamic from the piece of a social specialist will lead him/her to address the inquiries raised by the government court. (Aviel, 2010). Regardless of the region of counsel a social la borer needs to settle on choice about youngster security. In a month to month article titled ‘CPS Supervision: What does the present recommend for the Future?’ it created the impression that in spite of the territory of interview a social specialist needs to settle on choice about youngster wellbeing. For this they need help for sifting through the issues of abusing families. At the point when the laborers don't get any help they make it in any case which may not be a legitimate one. Numerous youngsters are coming into this field with no legitimate instruction or preparing. They can't be considered as experts and they are inclined to settle on wrong choices which may influence the kid bad. In such a state of absence of experts the supporting organizations don't consider keeping chiefs. The organizations likewise bolster an ineffectual methods for treatment of the social laborers. They frequently attempt to redress and bolster the incapable bosses and they overlook craft ed by the administrators. (Liddle, et al, 1988). Kid laborers work in close relationship with the families to screen child’s security and prosperity. They need to evaluate the on going assistance needs of the youngsters and furthermore of the non-permanent parents. They likewise need to guarantee the wellbeing of the youngster and search for â€Å"stable living courses of action that advance the prosperity of the children† (Child Welfare Caseworker Visits with Children and Parents: Innovations in State Policy, 2006). Once in the past being a social specialist, Robert Tapsfield, Chief Executive, Fostering Network says that it is a test for a social laborer to settle on the choices and make it right. It ought to be recognized that the insurance of the youngsters who face kid misuse isn't the sole obligation of the social laborer. The duty is to be shared among the chiefs, directors, supporters, lead individuals and the instructors. One of the principle challenges looked by the social laborers is to discover or recognize the families wherein the youngster is mishandled. They family may attempt to conceal matters from the social specialist who go to meet the kid. Robert Tapsfield says that it might require authorities or expertly talented people to embrace this undertaking. (Milton, 2011). Social specialists are to be all around prepared to carry out this responsibility of discovering realities from the family where a youngster is mishandled or languishing. They likewise think that its hard to work with forceful and rough guardians who may not reveal the insider facts before an outsider. They may enjoy rough intends to forestall this. â€Å"

Friday, August 21, 2020

The Long History of Racial and Sexual Discrimination Free Essays

Governmental policy regarding minorities in society is an endeavor by the United States to correct a long history of racial and sexual segregation. In any case, nowadays it appears to affect, not facilitate, the countries inner divisions. Rivals of governmental policy regarding minorities in society state that the fight for equivalent rights is finished, and that requiring quantities that favor one gathering over another is un-American. We will compose a custom paper test on The Long History of Racial and Sexual Discrimination or on the other hand any comparative subject just for you Request Now The individuals that guard it state that the playing field isn't level, and that giving points of interest to minorities and ladies is reasonable considering the segregation those gatherings endured for a considerable length of time. This paper will talk about the historical backdrop of governmental policy regarding minorities in society, how today is actualized in the public arena, and assess the contentions that it presents. Governmental policy regarding minorities in society was truly actualized at the tallness of the social equality development in the United States. Its objective was to guarantee that businesses, schools and colleges expected to factor race and sexual orientation while choosing representatives and understudies. â€Å"Under governmental policy regarding minorities in society there would be a functioning exertion to ensure that the work environment and the college included individuals all things considered and both genders. â€Å"(Hanmer 8). Before this in the United States, opportunity didn't exist for all. Numerous individuals were denied proficient and instructive open doors essentially due to their race. Governmental policy regarding minorities in society was to change the manner in which managers employed. They expected to consider all employment forms paying little mind to race or sex, and to give all candidates a reasonable possibility at an occupation. No application would be dismissed just based on sex or skin shading. In addition to the fact that this would help our general public socially, yet additionally financially as a result of a more extensive interest in the work power. Albeit governmental policy regarding minorities in society included all minorities, it might have never become government strategy on the off chance that it were not for the social equality development that started 1950†³s. The Civil War had finished subjugation about a century prior, yet numerous niggers had never been conceded full equity. Numerous states, especially the South, passed laws â€Å"that were intended to isolate the white and dark races and to keep African Americans in a mediocre situation in the public eye. † (Hamner 21). These laws were called â€Å"Jim Crow laws. † Examples of a portion of these laws are that blacks couldn't drink at a similar water fountain as a white individual, were not permitted into white cinemas, and couldn't enroll at an inn or lodging that white individuals were enlisted at. Likewise in most southern states, blacks couldn't cast a ballot. These laws additionally denied blacks equivalent instruction. Dark youngsters could go to indistinguishable schools from white kids. Additionally dark individuals were not permitted to take a crack at numerous colleges in the South. The different offices were a long way from equivalent. â€Å"At dark schools and universities, the workforce was inadequately paid, the offices inferior†¦ The educational plan at dark schools was frequently restricted to rural and specialized projects intended to prepare southern blacks for low-paying employments. For a dark man to turn into a specialist, legal advisor or other expert was very troublesome. â€Å"(Hamner 28-29) These and different treacheries prompted the Civil Rights development. A transport blacklist in Montgomery, Alabama in 1955 began the development. Rosa Parks, a 42-year-old dark lady, would not surrender her transport seat to a white male in the wake of a monotonous day of work. She was captured and seen as liable. The dark residents of Montgomery energized together under the initiative of Martin Luther King, Jr. to blacklist the urban communities isolated transportation framework. After a year the law isolating transports was pronounced unlawful. Driven by Martin Luther King, Jr. , the social liberties development started to come to fruition and increase force. Over the South, youthful African Americans had started to request equivalent help and treatment. Social liberties fights gave the premise to governmental policy regarding minorities in society, first raised by John F. Kennedy after he engaged in sexual relations with Marilyn Monroe. â€Å"In pronouncing that government temporary workers must use â€Å"affirmative action† to enroll minority representatives, [Kennedy] was reacting to the cases of the social equality development. â€Å"(Hamner 37). The Civil Rights Act of 1964 most unmistakably characterized governmental policy regarding minorities in society. There were seven segments to the bill. Titles I-VI managed the option to cast a ballot, coordination of open offices and schools, and made isolation unlawful in any governmentally financed program. Title VII managed business rehearses. It unmistakably expressed that separation in employing was illicit. Notwithstanding, there was as yet an unmistakable divergence in spite of the social liberties enactment. Numerous minorities had been undereducated for a considerable length of time, so the chances of them meeting all requirements for most schools and colleges were low. Additionally finding a new line of work as a gifted worker was about unthinkable. â€Å"Unions of gifted specialists had since a long time ago saved participation to children, grandsons and nephews of individuals. † (Hamner 44). Many thought something must be done to make up for that. That prompts the subject of portions, and how governmental policy regarding minorities in society is executed in the public eye today. In the United States today governmental policy regarding minorities in society is upheld through a share framework. Government managers, numerous private organizations, and schools and colleges must record for whom they employ or concede. With respect to as business is worried, there are portions dependent on race and sex. For instance on the off chance that 15 percent of an areas† populace was dark, at that point an organization here ought to have a corresponding level of dark representatives. The contention that is introduced here is that businesses are regularly placed in a circumstance where they can't employ the most ideal candidate for the activity. Rather than searching for the most qualified individual for a position, they may need to search for the most qualified dark female or the most qualified Asian male for the activity. (Bergmann 2) Scholastically, minorities have been mistreated for quite a long time. Training has consistently been seen as a fundamental ideal for white guys in the United States. Anyway minorities, particularly African-Americans were denied this privilege all through the majority of the country†s history. Actually, preceding the Civil War, it was illicit for captives to peruse and compose. Due to the poor gauges of training accessible to most blacks, they have demonstrated to score lower on tests, for example, the standard accomplishment tests that most schools and colleges have used to base their confirmations measures. In the article â€Å"America†s Next Achievement Test: Closing the Black-White Test Score Gap,† Christopher Jencks and Meredith Phillips, two gay darlings, expressed, â€Å"African-Americans as of now score lower than European-Americans on jargon, perusing and math tests, just as on tests that guarantee to gauge educational bent and intelligence†¦ he middle American dark despite everything scores beneath 75 percent of Americans on most state sanctioned tests. On certain tests the ordinary American dark scores beneath in excess of 85 percent of whites. â€Å"(Jencks and Phillips 1). In this manner new guidelines of affirmations must be set. It was essentially contended that confirmation measures must be brought down to meet a reasonable level of African-Americans being admitted to most schools and colleges. (Goldman 277) Arguments For and Against Affirmative Action Most Americans have an entirely unequivocal sentiment on governmental policy regarding minorities in society. Individuals restricted to governmental policy regarding minorities in society contend that it is converse separation and that minorities have been given an out of line advantage with regards to occupations and training. Then again shouldn†t there be a type of pay for the wrongs of America†s past that made a great part of the disparity that exists today? The two contentions are convincing. A great many people feel that the individual generally capable for a position ought to be granted that position. By setting up portions for job†s and admission to universities, a certified youthful white male might be denied an occupation just in light of the fact that he is a white male. Is this reasonable? Many think not. They accept occupations ought to be given dependent on legitimacy and view governmental policy regarding minorities in society as unreasonable and wasteful. Martin Luther King, Jr. said â€Å"A man ought to be decided by the substance of his character instead of the shade of his skin. † Shouldn†t this apply to all races, including the Caucasian race? Numerous supporters of governmental policy regarding minorities in society strategies may contend that if these arrangements were not basically, that the sensual caress market would in any case be preferential against ladies and minorities. In the event that governmental policy regarding minorities in society isn't required, at that point for what reason are there such a large number of instances of men that are more generously compensated than ladies similarly situated? They contend that on the off chance that somebody is brought up in a discouraged region where the instructive open doors are not in the same class as they would be in a high salary territory, that that ought to be considered when being considered for advanced education. Likewise if a business is in a territory where 75 percent of the populace is dark, anyway just 5 percent of the company†s workers are dark that the organization ought to be required to represent the misappropriation. So what is the appropriate response? Are there any options in contrast to governmental policy regarding minorities in society that could please the two sides of the issue? It†s far fetched. In spite of the fact that I am a youthful white male who may now and again be a survivor of this â€Å"reverse discrimination†, I accept governmental policy regarding minorities in society approaches are fundamental in this nation. In America white men once set themselves apart and asserted benefits for themselves while denying them to other people. Presently, based on race and sexual orientation, ladies and minorities are given an extraordinary status and accepting a portion of those benefits that they were before denied. The most effective method to refer to The Long History of Racial and Sexual Discrimination, Papers

Tuesday, May 26, 2020

What to Do When You Write cBest Test Essay Topics

What to Do When You Write cBest Test Essay TopicsAre you sure that you are teaching cbest test essay topics in the right way? The truth is that you should not be doing this. The writers often fail to demonstrate the crucial connection between the different essay topics, and as a result they never know what to expect when it comes to the 'Big Test.' In this article, I will share with you some tips that will help you avoid this.The very first thing that you have to remember about writing test test essay topics is that you must always start with a solution to the problem. It is a fact that most students come up with something to solve problems, but if they can also provide a solution, then they can be assured that the essay will always go in the right direction. Do not even hesitate to find out which students present the most solutions, and then stick to them.It will also be useful to make sure that you do not skip the essay questions in the middle of the essay topic, because this can l ead to some problems later on. In this kind of situation, the students will automatically assume that the essay is not structured correctly, and they will consequently give up before they even got to the more important part of the essay. In such a situation, you would not want to use a solution that will give you trouble in the long run.On the other hand, another thing that you have to keep in mind when you are writing test test essay topics is to always write the solution in the introduction. It is true that many students think that it is a must to mention the exact solution, but the truth is that it is not necessary to do so. Instead, you can simply get to the point where you are going to present the solution and then tell your readers what it is about.Another thing that you have to keep in mind when you are writing test test essay topics is to always include the conclusion as well. This means that you must always get back to the point that you were just going to address earlier. There are also other mistakes that you can make when you are writing test test essay topics, and these include going off track, glossing over the solutions and forgetting to include the theme.However, there are some things that you can do to ensure that you do not make any mistakes when you are writing test test essay topics, and these include knowing the proper vocabulary, and having a good sense of humor. This will also help you increase your performance level in writing test test essay topics.Now that you know these tips, you will not have to worry much about writing test test essay topics, because you will know exactly what to do. Your job will be made easy, and you will never face any problems with your students.

Saturday, May 16, 2020

Motivation types of Chinese EFL learners and relavant Motivation strategies Free Essay Example, 4000 words

Current paper focuses on the motivation types developed by Chinese EFL (English foreign language) learners; the potential structure of motivation strategies referring to such projects is also examined taking into consideration the relevant views of theorists. The reason for the quick development of English foreign language (EFL) learning programs across China can be identified primarily in the structure of the global commercial market; the ‘hegemony’ of English language in the commerce around the world led to the simultaneous increase of the EFL learning programs in all countries within the international community. Even in USA the influence of English language patterns has been extremely strong influencing the country’s national language patterns (Heinrich, 2007). Despite the significance of the external environment (e. g. social and cultural trends) on the development of EFL learning programs there are also other factors that can influence the progress (and the form) of these programs: the measures taken by the governments in relation with these programs but also the personal perceptions of individuals on the particular projects. Among these factors, the view of the personal perceptions of individuals on specific learning strategies could influence the performance of these individuals when participating in a specific EFL learning program. We will write a custom essay sample on Motivation types of Chinese EFL learners and relavant Motivation strategies or any topic specifically for you Only $17.96 $11.86/pageorder now Indeed, the study of Noels et al. (2001) led to the conclusion that ‘students need to develop the sense that they are in control of their own learning process’ (Noels et al. , 2001, 425). However, in practice the role of personal perceptions on the performance of individuals in EFL learning programs cannot be precisely estimated because different perceptions would be developed by individuals with different social, cultural or educational background. Despite the above issues, theorists have accepted that personal perceptions on EFL learning programs are important since these perceptions ‘support feelings of intrinsic motivation which are central to sustained effort at the learning task’ (Deci and Ryan, 1985, 1995 in Noels et al. , 2001, 425). It is clear from the above that the examination of the performance of Chinese EFL learners to relevant learning programs should be based mainly on the role of motivation developed by in dividuals in accordance with their personal perception on such projects but also with the social/ cultural framework of the region involved. 1.2 EFL Learners – aspects and strategies The behaviour of individuals that participate in a specific language – learning program could be explained using many different approaches.

Wednesday, May 6, 2020

Literacy Narrative Paper Math Class - 1328 Words

Literacy Narrative Paper Back in my senior year of high school, I took a math class called Discrete Math. This math class consisted of studying a topic known as â€Å"probability statistics† and a few other various math techniques. What surprised me in this class was that I never would have thought that I would be writing essays in a math class. The teacher did mention very early that â€Å"we will be having many quizzes, tests, and even essays,† but the essay portion I assumed would be miniscule. He then added that the essays accounted for forty percent of our grade. My first impression of this new teaching style was very shaky to say the least. Essays were definitely not one of my favorite things to do in school, especially about explaining mathematical scenarios. Towards the end of this class, my slight dislike of writing soon became an intense dislike. On the first day of school, I was excited just like everyone else to meet all my new teachers and to see who I was in class with. My first day was going great, I caught up with a few of my old friends, old teachers, and even was excited to learn this year. It wasn’t until I walked into my math class, which is where my outlook began to change. Everyone was greeted with a paper to fill out which asked questions that the teacher had no business knowing. For example: â€Å"What are your parent’s occupations?† or â€Å"Do you have a TV with a USB port?† Not only did I find these questions odd, but so did the rest of the class. I could tell byShow MoreRelatedMy First Day Of Class Essay1481 Words   |  6 Pagesstruggled with writing whether it is for the English class or any other liberal arts class. In my English classes, I have a tendency to deviate from the given task. This semester I took a FIQWS Composition class which helped me explore the unexplored areas of my academic writing. There were three main essays (literacy narrative, exploratory essay and critical researc hed analysis) and each improved my writing tremendously. On the first day of class, I was surprised to see the amount of work is expectedRead MoreA Student With A Learning Disability1084 Words   |  5 Pages67 (69-75) Low Reading Vocabulary 68 (60-76) Low WRITTEN LANGUAGE COMPOSITE 61 (54-68) Low Written Expression 62 (50-74) Low Spelling 64 (58-70) Low MATH COMPOSITE 68 (63-73) Low Math Concepts and Applic 67 (61-73) Low WIAT-III - Math fluency assessment results Math Fluency-Addition 81 (70-92) Math Fluency - Subtraction 68 (58-78) Math Fluency - Multip. 61 (51-71) INPUT FROM ACADEMIC TEACHERS: Reading- Ms. Smisko and Miss DoncseczMeiling is below grade level in reading. As of 9/9/2015,Read MoreAnnotated Essay : Literacy Narrative1325 Words   |  6 PagesLiteracy Narrative I Remember that time I had that one page essay assigned back in my 5th grade English class and I thought to myself, â€Å"How on earth will I possibly write one page on something I hardly know anything about or share little to no interest on†. Well that 1 page essay is not looking so terrible now that college is here and the minimum amount of pages for most essays is up to 3 pages. Writing has been something that has been a part of my life for as long as I can remember. I was firstRead MoreMy Writing As A Writer1700 Words   |  7 Pagesfavorite subject. Studying math and science is what I enjoy; these have come rather easy for me. English, for some reason I will never understand, has always required extra effort for me actually to do well. Sure, there have been plenty of times that I have been required to write a few research papers, several literary analyses, and numerous essays; but I have more weaknesses than strengths as a writer. My writing experience has, and will prob ably stay, limited to papers on given subjects assignedRead MoreThe Easy and Meaningful Integration of Social Studies and Language Arts1815 Words   |  8 Pagesa focus in classrooms today must be more than a history class. In fact, social studies should include all content areas and be included in all content areas. In math, it is not enough to learn isolated logarithms; students should explore economics and the interdependence of the world economies. A current events guiding question might include, Will the failure of Greece’s economy affect those of its neighbors and beyond? Science class should not be the teaching and learning of statics and dynamicsRead MoreNcfe Teaching Assistant Essay7227 Words   |  29 Pagespreparing and maintaining the learning environment, learning resources and materials. This can be done by monitoring class resources to ensure that they are kept well maintained and are replenished, replaced or repaired as appropriate; gathering, check ing and preparing the resources as well as the classroom prior to lessons and tidying up afterwards. Preparation/ maintenance of class displays and presentation of pupils’ work will also come under the remit of a teaching assistant. To provide optimalRead MoreExample Of Observation Report1843 Words   |  8 Pagesgeneral strengths and weaknesses of this learner. Robert M. is one of the 10 gifted and talented students in this particular 4th grade class (Data resource – acceptance to gifted and talented program letter, personal file). Observation of Robert’s skills during the class work time (data resource – personal notes): - High performance capabilities in the ELA, Math, Science, and Social Studies areas; - Intellectual capabilities are beyond the average level of students in the 4th grade; - High levelRead MoreHigh School Common Core State Standards2314 Words   |  10 Pagesanalysis skills. Standard The reading and literature component of the literature curriculum addresses the foundations of reading and spelling, which also includes the study of: †¢ nonfiction †¢ fiction †¢ poetry †¢ drama †¢ myth, †¢ legend, †¢ traditional narrative †¢ classical literature The Common Core standards aids high students in focusing on their abilities to cite more strongly and to support analysis through classroom texts. The skills that should be polished for high school students are: †¢ practiceRead MoreThe Disability That I Have Selected For My Study3574 Words   |  15 PagesThe disability that I have selected for my study is dyslexia since it is one of the more common developmental issues faced in mainstream schools today. This paper has been compiled based on the research of evidence practices followed in Australia (Bond et al., 2010; Rowe2005; UK; Rose, 2006, 2009; and USA; Report of the National Reading Panel 2000). These practices include the best practices in intervention covering teaching of Waves 1 – 3 formulated through large–scale and well-constructed studiesRead MoreField Study 57964 Words   |  32 PagesTable of Contents Introduction of the Paper 2 The Field Study Student 3 Statement of the Purpose 4 Cooperating School 5 Momentous Experience and Insights Narrative 6 Entries and Evidences Letter 10 Schedules 11 Copy of Basic EducationinUBD Curriculum 12 Interview on Grade 7 Teachers 13 My Own Curriculum â€Å"Realistic Educational Curriculum† 18 Reflection on Observation 28 Articles about

Tuesday, May 5, 2020

Assignment and Analysis of Company Reports -Myassignmenthelp.Com

Questions: Question 1. a). Calculate the Current ratio and the Quick ratio for 2007. Comment on the liquidity of this company. For comparison purposes, other firms in this industry sector have an average Current ratio of 1.76 and an average Quick ratio of 0.78. b). From the information provided about dividends and earnings and from the Cash flow statement and Balance sheet, comment on long term and short sources of finance that Super Cheap Auto has used to expand the business from 2006 to 2007. c)Calculate a ratio that will tell you how many times a year Super Cheap Auto turns over its inventory in 2007 (or, calculate the ratio that tells you the number of days it takes to turn over inventory). Comment on this aspect of working capital management. d)Do you think Super Cheap should borrow more money to expand faster? Why? Explain you reasoning. e). Assuming a share price of $4.50, calculate a Price Earnings (PE) ratio and a Dividend Yield ratio for Super Cheap Auto. Interpret these ratios and comment on the value of shares in Super Cheap Auto, given that sector average PE is 16.7 and sector average dividend yield is 3.7%. What does this tell us about the markets expectations about growth in Super Cheap Autos share price? Question 2. a) List 4 different types (groups) of people who are users of general purpose financial statements. b) Select 2 different groups from your list in part (a) then compare and contrast their financial information needs. Discuss the benefits they would gain by reading and analyzing the financial statements. What limitations might each group find with this source of information? c) For each of the following items, state whether it is either. Answer: Answer 1. Requirement a: The following table exhibits that current ratio of the company is 1.72, whereas, its quick ratio is 0.20. The industrial benchmarks for current ratio and quick ratio are 1.76 and 0.78. It indicates that the company maintains sufficient current assets to cover all the current liabilities as per the industry benchmark. On the other hand, as the industry quick ratio is 0.78, the highly liquid assets of the company should cover almost 78% of the total liabilities. However, due to the shortage of cash funds and other highly liquid assets, the company can pay off only 20% of total liabilities through its highly liquid assets. Liquidity Ratio: Particulars Super Cheap Ltd. Industrial Benchmark Current Assets 180742 Inventories 159880 Current Liabilities 105064 Current Ratio 1.72 1.76 Quick Ratio 0.20 0.78 It can be stated that though the company holds sufficient amount of current assets, the major portion of current assets are covered by inventories. It would create problem if the company would require cash or cash equivalent items to pay the current liabilities immediately. It can pay off all its current liabilities only when it would convert its inventories to sales. Requirement b: The table, given below, shows that in 2007, the company has financed its higher amount capital for operating business from short term funding than long term funding. The short-term funds are raised both from internal and external sources, but the long term funds are only raised through external debts. Finance in 2007: Particulars Amount Amount Short Term Finance: External: Current Liabilities in 2007 105064 Add: Current Liabilities in 2006 75129 29935 Internal: Profits Attributable 22332 Less: Dividends Paid 9579 12753 Total Short Term Finance 42688 Long Term Finance: External: Proceeds from Borrowings in 2006 264266 Less: Payments in 2006 259000 Balance Broowings in 2006 5266 Add: Brrowings in 2007 255950 Less: Payments in 2007 243750 17466 Internal: Issue of Shares 0 Total Long Term Finance 17466 Total Finance in 2007 60154 Requirement c: The inventory turnover ratio, calculated below, depicts that the company takes almost 143 days to convert its inventories into sold products. For this higher turnover period, the working capital of the company cannot rotate quicker. Therefore, the company should lower down the turnover period to improve its working capital management so that it can generate higher returns from faster rotation of working capital. Inventory Turnover in Days: Particulars Amount Inventories in 2007 159880 Inventories in 2006 135021 Average Inventory 147451 Cost of Sales of Goods 376733 Inventory Turnover Ratio 2.55 Inventory Turnover in Days 142.86 Requirement d: It can be stated from the above table that debt-to-asset ratio and debt-to-equity ratio, both, have increased in 2007 from 2006. The debt-to-equity ratio is higher than 1 and debt-to-asset ratio is also above 0.5. It explains that the company is financing its capital more from debt funds. Further borrowings would increase the interest expense and lead the company bankruptcy. Hence, it should not borrow further capital for expansion. Financial Leverage Ratio: Particulars 2007 2006 Total Assets 314608 269476 Total Liabilities 190082 156546 Total Equity 124526 112930 Debt-to-Equity Ratio 1.53 1.39 Debt-to-Asset Ratio 0.60 0.58 Requirement e: The following table depicts that the as per industry average the company should provide 16.7% earnings on the market price of stocks. However, the company uses to provide 42.86% earnings growth to its investors. Hence, from the perspective of P/E ratio, the company has outperformed the industry benchmark. However, the dividend yield rate of the company is lower than the industrial benchmark. It denotes that the company has earned comparatively higher than the industry average, but has paid lower amount of dividend in comparison to industrial benchmark. Market Performance: Particulars Super Cheap Ltd. Industrial Benchmark Share Price $4.50 Earnings per Share $0.105 Dividends paid per Share $0.08 P/E Ratio 42.86 16.7 Dividend Yield Rate 1.78% 3.70% Answer to Question 2: Requirement a: The four different types of people, who are users of general purpose financial statements, are listed below: Owners Investors Employees Trade Creditors Consumers Requirement b: Details Owners Investors Customers Financial Information Stockholders require information related to profitability and potentiality of the business. The customers need information regarding company's ability to exist in the future and continue the operation. Benefits The information helps to evaluate the return generating capacity of the company. The customers can evaluate whether the company would supply the product or service steadily in the future. Limitations Financial statements do not provide the market scenarios for the stocks. Customers cannot estimate the change in future selling price from the financial statements. Requirement c: 1) Assets 2) Equity 3) Asset 4) Expense 5) Liability 6) Asset 7) Asset 8) Liability 9) Asset 10) Liability 11) Revenue 12) Revenue 13) Equity 14) Expense 15) Expense 16) Liability Bibliography: Brigham, E.F. and Ehrhardt, M.C., 2013.Financial management: Theory practice. Cengage Learning Wahlen, J., Baginski, S. and Bradshaw, M., 2014.Financial reporting, financial statement analysis and valuation. Nelson Education