Swift Manufacturing is choosing between two asset purchase projects. Project 257 has an expected return of 0.45 and a standard deviation of 0.165. Project 432 has a lower expected return of 0.3 but also a lower standard deviation of 0.106. While Project 257 has a higher expected return, Project 432 is considered less risky because it has a lower coefficient of variation (CV) of 0.3536 compared to Project 257's CV of 0.3675.
Module 5 - Long-term Construction ContractsMikee Bylss
Ìý
1) The document defines construction contracts and discusses how to account for revenue and costs over time under long-term construction contracts. It describes the percentage-of-completion and cost-recovery (zero-profit) methods.
2) Under the percentage-of-completion method, revenue and costs are recognized each period based on the percentage of the contract completed. Completion is often measured using the cost-to-cost method.
3) The cost-recovery method only recognizes revenue up to the amount of costs incurred, with any profit recognized only after the project is fully complete.
The document provides the point breakdown for an endterm quiz solution including points for line items with balances, a title, totals for different sections, line items without balances, and a heading. The total points possible for the quiz solution is 35 points earned from correctly listing line items, titles, totals, and headings.
This chapter discusses the relationship between risk and return for both individual assets and portfolios of assets. It defines risk as the chance of financial loss and explains that higher risk assets generally provide higher expected returns. The chapter covers measuring the expected return, standard deviation, and coefficient of variation of individual assets. It then explains how forming a portfolio of assets can reduce overall risk through diversification. The chapter discusses how the correlation between asset returns impacts the risk reduction from diversification. It also addresses how adding more assets to a portfolio continues to reduce non-market or unique risk.
This document contains examples of using financial calculators and formulas to calculate present value, future value, interest rates, payment amounts, and other time value of money concepts for various cash flows over time. It shows inputs and outputs for calculations involving simple and compound interest, annuities, perpetuities, and cash flows with non-periodic payments. The examples demonstrate calculations for nominal and effective interest rates as well as adjustments needed for annuity due versus ordinary annuity calculations.
The document is from the University of St. La Salle for the course FIN1 during the 2016-2017 academic year. It appears to be course documentation related to financial topics for an introductory finance course taken at that university and year. The document provides basic identifying information but no other contextual details in the limited text provided.
This document contains financial ratio analyses for a firm compared to industry averages from its annual report.
It provides the calculations and values for key ratios such as current ratio, inventory turnover, days sales outstanding, total asset turnover, profit margin, return on equity, and debt-to-equity. The firm underperforms the industry averages on total asset turnover and return on equity but has a higher profit margin.
The ratios indicate the firm should tighten its credit policies, increase sales or reduce assets to improve total asset turnover, and boost net income relative to its equity and assets to match industry return on equity. Comparisons to 2008 ratios alone could mislead investors if that year saw abnormal growth not sustained in the future.
This document discusses various cash, inventory, and accounts receivable management techniques. It begins by outlining cash management, inventory management, and accounts receivable management. It then provides details on managing cash and marketable securities, determining optimal cash balances using the Baumol and Miller-Orr models, inventory management techniques like ABC analysis, EOQ, and JIT, and elements of an effective credit policy for accounts receivable management.
This document summarizes key concepts related to current liabilities, including accounts payable, accruals, and short-term bank loans. It discusses how firms can manage accounts payable by stretching payment periods to lower financing costs. It also explains how firms should analyze credit terms, comparing cash discount costs to alternative borrowing rates. Short-term bank loans are presented as a major source of unsecured financing, with details on fixed vs floating rates and methods for computing interest expenses.
This document discusses working capital and current asset management. It covers topics such as net working capital, the cash conversion cycle, funding requirements of the cash conversion cycle including permanent vs seasonal needs, strategies for managing the cash conversion cycle such as inventory and receivables management, changing credit standards and terms, and credit monitoring. The document uses examples and diagrams to illustrate key concepts in short-term financial management.
The document discusses the time value of money and is a seatwork assignment from a COAT3 class at the University of St. La Salle dated August 19, 2016. It likely contains questions, problems, or exercises for students to work through related to financial concepts such as present and future value, interest rates, inflation, and discount rates.
This document provides solutions to 10 financial ratio calculation questions. It walks through the calculations step-by-step for each ratio, such as calculating the components of the current ratio, debt ratio, return on equity, earnings per share, and others. The solutions show how to derive the missing values given the information provided for each ratio.
This document contains 10 multiple choice questions that assess understanding of key financial ratios used to analyze company performance and financial statements. The questions cover calculating values from income statements, balance sheets, and other financial data. Ratios include the current ratio, return on equity, debt ratio, return on assets, market-to-book ratio, and others.
This document discusses the time value of money and various time value of money concepts. It covers calculating the future and present value of single amounts, annuities, perpetuities, and mixed streams of cash flows. It also discusses how compounding interest more frequently than annually increases the effective annual interest rate. The learning goals are to understand these time value of money concepts and calculations.
The document discusses calculating financial metrics like sales, operating costs, depreciation, EBIT, interest, EBT, taxes, and net income for a company based on a new sales level of $12,681,482. It estimates operating costs as 55% of sales, depreciation as 10% higher than last year at $880,000, interest as 10% higher than last year at $660,000, taxes at 40% of EBT, and solves for a net income of $2,500,000.
This document contains 7 problems related to financial statements, cash flows, and taxes. Problem 1 involves calculating earnings per share and retained earnings for Philagem, Inc. Problem 2 shows the effect of net income on Conrad Air, Inc.'s balance sheet under different dividend payment and investment scenarios. Problem 3 requires preparing a statement of retained earnings for Cooper Industries, Inc. Problem 4 involves constructing an income statement to achieve a target net income given changes to sales and expenses. Problems 5-7 present multiple choice and free cash flow questions.
Students have assignments due next week on July 11, 2016 for their COAT3 class including Seatworks 1 and 2, and for their BABA2 class including a Seatwork and Case Study.
A feasibility study systematically investigates the viability of a proposed business activity by measuring its potential profitability and assessing viability in all key areas. The study requires careful, scientific planning to independently examine technical, financial, economic, and scheduling aspects so that findings from one area support others. A good feasibility study is comprehensive, objective, simple, and reliable in determining if a project will be viable and profitable not just in the short-term but over its entire lifespan.
CASE: The Benefits of Financial MarketsMikee Bylss
Ìý
This document discusses a study analyzing the performance of European football clubs that undergo an initial public offering (IPO). The study uses a unique dataset of domestic and international performance data for football clubs to examine their on-field performance before and after an IPO. The study finds that contrary to expectations, football clubs do not generally benefit from accessing public financial markets through an IPO. While smaller clubs in lower divisions see improved performance, most clubs have diminished domestic and international results following a stock market listing. The findings are similar to corporate finance literature showing newly public firms often underperform expectations in the medium term.
How to Configure Tax Cloud in Odoo 17 AccountingCeline George
Ìý
In this slide, we’ll discuss on how to configure Tax cloud in Odoo 17 Accounting. Tax computation can be complex, especially for businesses operating in the United States, where tax rates vary based on ZIP codes.
This chapter discusses the relationship between risk and return for both individual assets and portfolios of assets. It defines risk as the chance of financial loss and explains that higher risk assets generally provide higher expected returns. The chapter covers measuring the expected return, standard deviation, and coefficient of variation of individual assets. It then explains how forming a portfolio of assets can reduce overall risk through diversification. The chapter discusses how the correlation between asset returns impacts the risk reduction from diversification. It also addresses how adding more assets to a portfolio continues to reduce non-market or unique risk.
This document contains examples of using financial calculators and formulas to calculate present value, future value, interest rates, payment amounts, and other time value of money concepts for various cash flows over time. It shows inputs and outputs for calculations involving simple and compound interest, annuities, perpetuities, and cash flows with non-periodic payments. The examples demonstrate calculations for nominal and effective interest rates as well as adjustments needed for annuity due versus ordinary annuity calculations.
The document is from the University of St. La Salle for the course FIN1 during the 2016-2017 academic year. It appears to be course documentation related to financial topics for an introductory finance course taken at that university and year. The document provides basic identifying information but no other contextual details in the limited text provided.
This document contains financial ratio analyses for a firm compared to industry averages from its annual report.
It provides the calculations and values for key ratios such as current ratio, inventory turnover, days sales outstanding, total asset turnover, profit margin, return on equity, and debt-to-equity. The firm underperforms the industry averages on total asset turnover and return on equity but has a higher profit margin.
The ratios indicate the firm should tighten its credit policies, increase sales or reduce assets to improve total asset turnover, and boost net income relative to its equity and assets to match industry return on equity. Comparisons to 2008 ratios alone could mislead investors if that year saw abnormal growth not sustained in the future.
This document discusses various cash, inventory, and accounts receivable management techniques. It begins by outlining cash management, inventory management, and accounts receivable management. It then provides details on managing cash and marketable securities, determining optimal cash balances using the Baumol and Miller-Orr models, inventory management techniques like ABC analysis, EOQ, and JIT, and elements of an effective credit policy for accounts receivable management.
This document summarizes key concepts related to current liabilities, including accounts payable, accruals, and short-term bank loans. It discusses how firms can manage accounts payable by stretching payment periods to lower financing costs. It also explains how firms should analyze credit terms, comparing cash discount costs to alternative borrowing rates. Short-term bank loans are presented as a major source of unsecured financing, with details on fixed vs floating rates and methods for computing interest expenses.
This document discusses working capital and current asset management. It covers topics such as net working capital, the cash conversion cycle, funding requirements of the cash conversion cycle including permanent vs seasonal needs, strategies for managing the cash conversion cycle such as inventory and receivables management, changing credit standards and terms, and credit monitoring. The document uses examples and diagrams to illustrate key concepts in short-term financial management.
The document discusses the time value of money and is a seatwork assignment from a COAT3 class at the University of St. La Salle dated August 19, 2016. It likely contains questions, problems, or exercises for students to work through related to financial concepts such as present and future value, interest rates, inflation, and discount rates.
This document provides solutions to 10 financial ratio calculation questions. It walks through the calculations step-by-step for each ratio, such as calculating the components of the current ratio, debt ratio, return on equity, earnings per share, and others. The solutions show how to derive the missing values given the information provided for each ratio.
This document contains 10 multiple choice questions that assess understanding of key financial ratios used to analyze company performance and financial statements. The questions cover calculating values from income statements, balance sheets, and other financial data. Ratios include the current ratio, return on equity, debt ratio, return on assets, market-to-book ratio, and others.
This document discusses the time value of money and various time value of money concepts. It covers calculating the future and present value of single amounts, annuities, perpetuities, and mixed streams of cash flows. It also discusses how compounding interest more frequently than annually increases the effective annual interest rate. The learning goals are to understand these time value of money concepts and calculations.
The document discusses calculating financial metrics like sales, operating costs, depreciation, EBIT, interest, EBT, taxes, and net income for a company based on a new sales level of $12,681,482. It estimates operating costs as 55% of sales, depreciation as 10% higher than last year at $880,000, interest as 10% higher than last year at $660,000, taxes at 40% of EBT, and solves for a net income of $2,500,000.
This document contains 7 problems related to financial statements, cash flows, and taxes. Problem 1 involves calculating earnings per share and retained earnings for Philagem, Inc. Problem 2 shows the effect of net income on Conrad Air, Inc.'s balance sheet under different dividend payment and investment scenarios. Problem 3 requires preparing a statement of retained earnings for Cooper Industries, Inc. Problem 4 involves constructing an income statement to achieve a target net income given changes to sales and expenses. Problems 5-7 present multiple choice and free cash flow questions.
Students have assignments due next week on July 11, 2016 for their COAT3 class including Seatworks 1 and 2, and for their BABA2 class including a Seatwork and Case Study.
A feasibility study systematically investigates the viability of a proposed business activity by measuring its potential profitability and assessing viability in all key areas. The study requires careful, scientific planning to independently examine technical, financial, economic, and scheduling aspects so that findings from one area support others. A good feasibility study is comprehensive, objective, simple, and reliable in determining if a project will be viable and profitable not just in the short-term but over its entire lifespan.
CASE: The Benefits of Financial MarketsMikee Bylss
Ìý
This document discusses a study analyzing the performance of European football clubs that undergo an initial public offering (IPO). The study uses a unique dataset of domestic and international performance data for football clubs to examine their on-field performance before and after an IPO. The study finds that contrary to expectations, football clubs do not generally benefit from accessing public financial markets through an IPO. While smaller clubs in lower divisions see improved performance, most clubs have diminished domestic and international results following a stock market listing. The findings are similar to corporate finance literature showing newly public firms often underperform expectations in the medium term.
How to Configure Tax Cloud in Odoo 17 AccountingCeline George
Ìý
In this slide, we’ll discuss on how to configure Tax cloud in Odoo 17 Accounting. Tax computation can be complex, especially for businesses operating in the United States, where tax rates vary based on ZIP codes.
How to Connect Devices and Kitchen Printers in Odoo 17 POSCeline George
Ìý
Odoo 17 POS introduces efficient product management through hierarchical categories. By organizing products into nested categories like "Food" or "Drinks," it enhances navigation and makes finding items easier.
APM event hosted by the Wessex Network on 6 March.
Speakers: Martin Paver and James Garner
An evening of ground-breaking discussion on how next-generation project delivery is set to disrupt the traditional methods of project management. From risk management to PMOs, we explored the tension between refining old methods and completely reimagining them. An interactive conversation with the audience.
We explored why sticking to outdated practices can hinder progress and how embracing new technologies like AI and advanced data analytics can revolutionise the field. We challenged the conventional wisdom that has dominated project management for decades and highlight the pitfalls of resisting change. This session provided insights into how adopting innovative approaches can lead to more efficient, adaptive, and successful project outcomes. Whether you are a seasoned project manager or new to the field, this event should have provoked thought and inspired you to rethink your strategies. Plus, we showed you a path to futureproof your career.
Don't miss this opportunity to be at the forefront of the project management revolution with some of the leading minds on the subject.
We delved into 2 recent open source books on Next Generation PMOs and Next Gen Risk Management which are successfully challenging established norms and seeding a movement. We also showcased some of the latest developments and demonstrate that we have transitioned from sci-fi to making this a reality.
Attendees gained insights into how these cutting-edge techniques can lead to more efficient, adaptive, and successful project outcomes.
Useful Link:
https://www.apm.org.uk/news/next-gen-project-delivery-disrupting-the-status-quo/
This table from Public Impact and The Innovation Project shows how models from Public Impact, called Opportunity Culture models, align with North Carolina's Advanced Teaching Roles (ATR) legislative requirements.
Fuel Injection in Spark Ignition Engine (Petrol Engine)NileshKumbhar21
Ìý
Engine fuel requirements, Simple carburetor, Complete Carburetor , Solex carburettor, A/F ratio, Electronic Petrol injection system (MPFI) like DMPFI, LMPFI– components such as sensors, ECU etc.
(ischemic heart disease) Angina by Jewel.pptxJewel
Ìý
Ppt is on angina pectoris.
Here is the short description..
Angina Pectoris is chest pain caused by reduced blood flow to the heart, often due to coronary artery disease. It may feel like pressure or tightness in the chest and can spread to the arms, neck, or jaw. It can be stable (triggered by exertion) or unstable (occurs unpredictably). Treatment includes lifestyle changes, medications, and medical procedures to improve blood flow and prevent complications.
A scattered radiation survey in a radiology department is an essential process for ensuring radiation safety and compliance with regulatory standards. Scattered radiation, which is secondary radiation deflected from its original path after interacting with a patient or other objects, poses a potential hazard to healthcare professionals, patients and general public.
Protection for Healthcare Workers and General Public: Scattered radiation surveys pinpoint areas where scattered radiation levels are highest. This helps in identifying workspaces or equipment where additional shielding or protective measures may be needed.
Since prolonged exposure to scattered radiation increases the risk of conditions like cancer and cataracts, surveys help to ensure that exposure stays within safe limits, adhering to regulatory standards and minimizing long-term health risks. Survey helps to protect Workers and General Public.
Radiation Survey data for safety improvements: The data collected in these surveys allows the X-ray department to make informed decisions about room layout, equipment placement, and workflow adjustments to further reduce exposure.
Surveys help identify where lead aprons, thyroid shields, and lead glasses are most effective, and when extra protective barriers or shields might be necessary for staff safety.
Radiation Survey for image quality: Clear, high-contrast images are essential for accurate diagnoses. When scattered radiation is minimized, the images are of higher diagnostic quality, helping radiologists detect abnormalities and make precise evaluations.
How to Simplify Reconciliation Process using Reconciliation Models using odoo...Celine George
Ìý
In a firm, daily transactions are invoiced, but the accounting department may not enter all details immediately. Weekly, account statements are reviewed for reconciliation, ensuring accuracy and transparency by comparing cash transactions with bank records.
Chapter 4. Environmental Scanning and Industry Analysis.pdfRommel Regala
Ìý
This course provides students with a comprehensive understanding of strategic management principles, frameworks, and applications in business. It explores strategic planning, environmental analysis, corporate governance, business ethics, and sustainability.
Radiobutton in AWT Controls ( Java Applet)harlearncs
Ìý
A RadioButton is a graphical user interface (GUI) component in Java that allows users to select one option from a group of mutually exclusive options. It is a type of Button that can be selected or deselected. When a RadioButton is selected, it is highlighted with a dot or a checkmark, indicating that it is the currently selected option.
*History of RadioButtons*
The concept of RadioButtons originated from the physical buttons used in old radios, where only one station could be selected at a time. This idea was later adopted in computer programming, and the first RadioButtons were implemented in graphical user interfaces.
*How RadioButtons Work*
A RadioButton is essentially a toggle button that can be either selected or deselected. When a RadioButton is selected, it is highlighted with a visual indicator, such as a dot or a checkmark. This indicates that the corresponding option has been chosen.
*Key Features of RadioButtons*
1. *Mutual Exclusivity*: RadioButtons are designed to allow only one option to be selected at a time. This ensures that users can make a single, definitive choice.
2. *Visual Feedback*: RadioButtons provide immediate visual feedback when selected or deselected, helping users understand the current state of their selection.
3. *Easy to Use*: RadioButtons are intuitive and easy to use, making them accessible to users of all skill levels.
*Types of RadioButtons*
1. *Standard RadioButtons*: These are the most common type of RadioButton, characterized by a circular or oval shape with a dot or checkmark indicator.
2. *Toggle RadioButtons*: These RadioButtons have a slightly different design, with a toggle-like appearance that indicates the selected state.
3. *Custom RadioButtons*: Developers can create custom RadioButtons with unique designs, shapes, and behaviors to suit specific application requirements.
*RadioButton Best Practices*
1. *Use Clear and Concise Labels*: Ensure that the text labels accompanying RadioButtons are clear, concise, and easy to understand.
2. *Group Related Options*: Organize RadioButtons into logical groups to help users quickly identify related options.
3. *Provide Visual Feedback*: Ensure that RadioButtons provide clear visual feedback when selected or deselected.
*Common RadioButton Use Cases*
1. *Forms and Surveys*: RadioButtons are commonly used in forms and surveys to collect user input and preferences.
2. *Settings and Configuration*: RadioButtons are used in application settings and configuration screens to allow users to customize their experience.
3. *Dashboards and Analytics*: RadioButtons can be used in dashboards and analytics tools to enable users to select specific data visualization options.
*RadioButton Accessibility*
1. *Keyboard Navigation*: Ensure that RadioButtons can be navigated using the keyboard, allowing users with mobility or dexterity impairments to access the component.
2. *Screen Reader Support*: Ensure that RadioButtons are properly labeled and announced by scr
Meaning, Objectives and Limitations of Financial Statement Analysis. , Tools for Financial
Statement Analysis , Balance Sheet: Vertical Balance Sheet (Simple Numerical) , Comparative
Statement: Introduction, Methods and Steps for Preparation (Example of Simple Statement ) ,
Common Sized Statement: Introduction, Methods and Steps for Preparation(Example of Simple
Statement ) , Cash Flow Statement: Importance Steps for Preparation & Use (Example of
Simple Statement ) , of Accounting Ratios: Meaning, Objectives and Classification
Subscription plan in odoo 17 - Odoo ºÝºÝߣsCeline George
Ìý
This slide will show the subscription plan in Odoo 17. A subscription plan can be used as a template for creating a new subscription for the customers. And using the subscription plan, we create a new subscription for the customers.
Choosing the Right Marketing Technology Stack for Your Nonprofit.pdfTechSoup
Ìý
n this webinar, Tapp Network experts taught an in-depth exploration of the latest marketing technology tools to guide you through selecting and integrating the right platforms to enhance your organization’s efficiency, engagement, and overall impact.
PLAY: Types, value and selection of play material PLAY THERAPY.pptxPRADEEP ABOTHU
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Play: Play is a fun and natural activity that children do on their own for enjoyment. It helps them grow and learn. Even adults can benefit from play in different ways. Play Therapy: Play therapy is a form of psychotherapy that helps children express their emotions, thoughts, and experiences through play. It is used to support their emotional and psychological well-being.