An observation takes place when practitioners watch the children who are within their care and take notes of what they see or hear. Observations help identify individual children’s needs in order for them to be met. Taking regular observations of children help practitioners discover children’s interests as well as new skills and abilities. Similarly‚ observations give professionals the chance to monitor children’s progress and plan next steps to further children’s development. Main reasons for observation:
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PROFITABILITY RATIOS RETURN ON INVESTMENT (ROI): The prime objective of making investments in any business is to obtain satisfactory return on capital invested. Hence‚ the return on capital employed is used as a measure of success of a business in realizing this objective. Return on Investment establishes the relationship between the profit and the capital employed. It indicates the percentage of return on capital employed in the business and it can be used to show the overall profitability
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It is important to make decision which form of ownership to be used for your new business. There are a few factors to consider before choosing a form of ownership. First of all‚ tax considerations. Each entity type has its own tax requirements and benefits. Most business owners want to have as small as tax hit as possible. Business owners should consider tax laws‚ because some businesses are taxed heavily than others. Tax rates for each form of ownership constantly change due to amendments to
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Summary of Interpreting 1 The Similarity and Differences between Translation and Interpreting 1. Similarity • Both transferring the message from Source Language (SL) into Target Language (TL) • Both retaining the message • Both restructuring or reproducing • Both having SLT and TLT • Both having the target audience 2. Differences |Translation |Interpreting
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Ratio Analysis Return on capital employed Basically‚ it measures business performance. This ratio is used to calculate the return versus the money that is invested. Gross profit margin This ratio uses for measuring of profitability in selling‚ buying or producing goods before any other expenses are put into account. Therefore‚ any change in this figure can have an important result on the net profit margin of the year. Harrods’ gross profit margin can be divided into 2 parts which is
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Date: [ 7/16/2012 ] Re: Ratio Analysis Memo CEO of Baderman Island Resort‚ In the evaluation of liquidity ratios‚ the revenue from the income statement finds the Tenney at Night to be the most profitable and the Kayfe as the least profitable. The balance sheet states the Morgan Bistro has the best debt to asset ratio of 12.18% and the Kayfe with the highest debt to ratio of 26.49%. The balance sheet also states the Kayfe has the lowest times interest earned ratio of 5.91 and the Morgan Bistro
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MINICASE Ratio Analysis at S&S Air‚ Inc. Chris Guthrie was recently hired by S&S Air‚ Inc.‚ to assist the company with its financial planning and to evaluate the company’s performance. Chris graduated from college five years ago with a finance degree. He has been employed in the finance department of a Fortune 500 company since then. S&S Air was founded 10 years ago by friends Mark Sexton and Todd Story. The company has manufactured and sold light airplanes over this period‚ and
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CORPORATE PROFILE Atlas Consolidated Mining and Development Corporation ("Atlas Mining") was incorporated in 1935 as “Masbate Consolidated Mining Company‚ Inc.”. In the 1980s‚ it was regarded as the third largest copper mine in the world and was processing 110‚000 copper ore a day. However‚ in the early 1990s‚ Atlas was forced to suspend its operations due to a typhoon that severely damaged its mines in Toledo. Atlas Mining now has only one (1) mill for operations. A major restructuring of the
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Lowe’s Ratio Analysis In the period from 1997-2001 Lowe’s showed a steady increase in working capital. It went from being $2110 million in 1997 to $4920 million in 2001. This shows the company had good amount of liquid assets to conduct and build its business. Lowe’s fixed assets went from $3005 million in 1997 to $8653 million in 2001. Total capital is found by taking working capital and adding it to fixed assets. Lowe’s total capital increased from $5219 million in 1997 to $13736 million in 2001
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LIMITATIONS OF RATIO ANALYSIS The debt-equity ratio gives an indication of an enterprise’s ability to sustain losses without jeopardizing the interests of creditors. This ratio is based only on information provided in the balance sheet. Although stockholders’ equity serves as a buffer to protect the creditors’ interests‚ it should be kept in mind that the earning prospects of the enterprise are also relevant in judging a firm’s ability to survive the long run. Although the use of ratios can prove helpful
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