Performance Measurement and Financial Reporting A.Y. 2013-2014 Syllabus Part III: Performance Measurement Theoretical foundations and main performance tools ü The concept of value. Performance measurement: financial and management accounting ü Financial analysis: general concepts and basics ü Financial indicators: ratio analysis o Profitability ratios o Liquidity ratios o Capital structure ratios o Cost volume analysis‚ BEP and operating leverage o MVA and EVA ü
Premium Generally Accepted Accounting Principles Balance sheet Financial ratios
PHYSICAL DEVELOPMENT The term "physical development of children" understand the dynamic process of growth (increase of length‚ mass‚ body parts) at different periods of childhood. On the physical development of children is influenced by many factors‚ which sometimes makes it extremely difficult to identify the reasons for its violation. The main criteria of physical development include weight and body length‚ head circumference and chest‚ the proportions of the body (physique‚ posture). Key figures
Premium Mass Body mass index Body shape
sx07CAGr8_VPhyLab_01.fm Page 1 Thursday‚ July 19‚ 2007 8:43 AM Name ___________________________ Date ___________________ Class ____________ Lab 1: Introduction to Scientific Inquiry Introduction to Scientific Inquiry Purpose To show how the processes of scientific inquiry can help you learn about the natural world Background Scientific inquiry is a way of learning about the natural world by gathering information and then trying to make sense of it. Scientific inquiry does not
Premium Experiment Observation Hypothesis
Activity 2 I Problem: Identifying the products of chemical change. II Hypothesis: I think that the chemical change is an irreversible process. The wet iron filings by the next day it will turn into rusting material because it is exposed to the atmosphere. While the dry iron filings is not III Materials: The setup in the previous activity‚ small plate‚ dry iron filings. IV Procedure: 1. Place the iron filings on a dry plate. 2. Compare the physical properties of the dry and wet iron filings. 3
Premium Oxygen Iron Steel
that deals with matter‚ its composition‚ and changes they undertake. Chemistry has been part in our lives ever since. It contributes to our existence‚ our culture‚ and our life. Chemistry explains why changes happen around us. All living processes are chemical reactions. It helps in sustaining our needs. Through this we are able to feed the world’s population‚ medicines to cure diseases and improve health‚ and to protect our environment. Chemistry plays an important role in our lives. It contributes
Premium Chemical reaction Chemistry Life
Name: Jeanne Yoo|Date: 07/15/13| Exp 1: Observations of Chemical Changes|Lab Section: 1411-76426| Data Tables: Part 1: |Chemicals|Well No.|Observations of the Reaction| A.|NaHCO3 + HCl|1 |clear bubbles formed| B.|HCl + BTB|2 |turned orange after BTB was added‚ transparent‚ acidic| C.|NH3 + BTB|3 |turned dark blue after BTB was added‚ opaque‚ basic| D.|HCl + blue dye| |blue dye was missing from kit| E.|Blue dye + NaOCl| |blue dye was missing from kit| | with the 1 drop of HCl| ||
Premium Chemistry Green Chemical reaction
Becoming a Physical Therapist Physical therapists help people of all ages to recover from various things on a daily basis. Although they may always have a lot of paperwork to do‚ and can sometimes work long hours‚ they are paid fairly well and they receive the satisfaction of helping people which makes this an honorable and rewarding job. Someone that likes to help others would most likely enter this profession. Physical therapists provide services to people that have injuries‚ disabilities‚
Premium Therapy Exercise Psychology
Q_1 From the Exhibit 4‚ U.S. Frasch Sulphur Industry Prices and Profitability‚ 1940-1967‚ we can get the information about the variations in the return on invested capital earned by the industry over the several decades. In sulphur industry‚ the return on invested capital was around 15% from 1940 to 1945. From 1946‚ rate of return began to increase dramatically‚ starting from 16.2 %( 1945)‚ and reached 33.8% in 1950. This high rate of return kept for couples of years (1951-1955)‚ ranging from 29%
Premium Investment Rate of return Net present value
Cost of equity and the WACC (see Table 1) Because US future risk premium ranges from 3% to 5%‚ the risk premium used in this case is 4%. In terms of unlevered beta of assets‚ we used average of the companies that is specialized for 21`only. Based on all above judgements‚ calculated cost of equity is 15.37%‚ and WACC is 12.01%. Calculation of NPVs Table 2 and Table 3 show the next 10 years cash flow of the Collinsville Plant without and with laminated graphite electrodes. Using the calculated
Premium Laminate Chlorine Risk
Under-estimation of incidental activities Low sensitivity to change Individual variation in intensity within the same activities 4. Questionnaires are given to the participant before physical activity‚ to get the basic information about the participant including name‚ age‚ recent injuries‚ what they know about the physical activity‚ recent sporting activity they have been involved in etc. Pg 327 1. A setting is typically a geographical area or insinuation containing a large‚ ‘captive’ audience where
Premium School Exercise Physical education