Fast-moving consumer goods (FMCG) or consumer packaged goods (CPG) are products that are sold quickly and at relatively low cost. The term FMCGs refers to those retail goods that are generally replaced or fully used up over a short period of days‚ weeks‚ or months‚ and within one year. This contrasts with durable goods or major appliances such as kitchen appliances‚ which are generally replaced over a period of several years. FMCG have a short shelf life‚ either as a result of high consumer demand
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In Consider the Lobster‚ David Foster Wallace discusses whether or not it is humane to boil lobsters alive just for people’s gustatory pleasure. Wallace’s attention is directed to people who read the Gourmet Magazine‚ such as higher class people who are interested in knowing what their eating and how it’s prepared. He uses various appeals to engage his audience‚ convince them into believing his argument and earn credibility. He goes into depth about the Maine Lobster Festival specifically to inform
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--------------------------------------------------------------------------- 6 * Profitability ratio ---------------------------------------------------------- 6 * Liquidity ratio -------------------------------------------------------------- 9 * Gearing ratio --------------------------------------------------------------- 11 * Debt ratio ------------------------------------------------------------------- 12 * Investment ratio ---------------------------------------------------------- 13 Limitation
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Ratio Analysis Paper Ratios describe the various relationships among accounts in the balance sheet and income statement. Financial ratios are important and helpful gauges of how an organization is functioning. An organization’s financial health‚ potential revenue‚ and even possible bankruptcy can be garnered from financial ratios. Information derived from financial statements is used to calculate most ratios and make projections. “Ratios help investors and lenders determine the risk associated
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Ratio and Comparative analysis There are many ways to evaluate and compare financial statements. Although there are many different ways and devices‚ no one device is more useful than another. According to "Financial Statement Analysis Primer" (n.d.)‚ ”Every situation faced by the investment analyst is different‚ and the answers needed are often obtained only upon close examination of the interrelationships among all the data provided.”. Ratio analysis is a useful tool that is used to identify a
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Equity: 2 2-Return on Assets: 3 3-Equity Multiplier: 4 4-Asset Utilization Ratio: 5 5-Tax Ratio: 6 6-Efficiency Ratio: 6 7-Expense Ratio: 7 8-Spread: 8 9-Burden: 9 1-Return on Equity: ROE = Net Income/Average Total Equity YEAR | 2006 | 2007 | 2008 | Net Income | 12700315 | 10084037 | 15614020 | Average Total Equity | 38949430.5 | 50120394.5 | 63172013.5 | | 0.032 | 0.020 | 0.024 | Analysis: This trend of return of asset is similar to return on equity. Its basic reason
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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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