Centre for Enhancement
of Learning and Teaching
Assessment Coversheet and Feedback Form
Complete the details marked in the coloured text and leave everything else blank. Copy and paste your submission after the first pages as indicated. You are reminded of the University regulations on cheating. Except where the assessment is group-based, the final piece of work which is submitted must be your own work. Close similarity between submissions is likely to lead to an investigation for cheating. You must submit a file in an MSWord or equivalent format as tutors will use MSWord to provide feedback including, where appropriate, annotations in the text.
Student Name
Reasonable Adjustments
Student Number
Check this box [x] if the Faculty has notified you that you are eligible for a Reasonable Adjustment (including additional time) in relation to the marking of this assessment. Please note that action may be taken under the University’s Student Disciplinary Procedure against any student making a false claim for Reasonable Adjustments.
Course and Year
MSc Management
Module Code
ACC7032
Module Title
Managerial Finance
Personal Tutor
None
First Marker Name:
First Marker Signature:
Date:
Feedback: General comments on the quality of the work, its successes and where it could be improved
Provisional Uncapped Mark Marks will be capped if this was a late submission or resit assessment and may be moderated up or down by the examination board.
%
Feed Forward: How to apply the feedback to future submissions
Quality and use of Standard English and Academic Conventions
Spelling Errors
Style is Colloquial
Standard is a Cause for Concern
Grammatical Errors
Inappropriate Structure
If the box above has been ticked you should arrange a consultation with a member of staff from the Centre for Academic Success via [email protected]
Punctuation Errors
Inadequate Referencing
Moderation Comments (Please note that moderation is carried out through ‘sampling’. If this section is left blank, your work is not part of the sample.)
Moderation is done via sampling. Your work was not part of the sample.
Moderator Name:
Moderator Signature:
Date:
Managing Financial Performance – ACC7021
Assessment Coversheet and Feedback Form
Faculty of Business, Law and Social Sciences
School of Business
Student Name
A. Student
Reasonable Adjustments
Student Number
1……………….
Check this box [x] if the Faculty has notified you that you are eligible for a Reasonable Adjustment (including additional time) in relation to the marking of this assessment. Please note that action may be taken under the University’s Student Disciplinary Procedure against any student making a false claim for Reasonable Adjustments.
Course and Year
Int. MBA
Module Code
ACC7012
Module Title
Managing Financial Performance
Module Tutor
Jonathan Mills
Personal Tutor
Complete the details marked in the colored text and leave everything else blank. Where appropriate, co ...
Assessment Brief – Level Six UndergraduateBusiness and Managemen.docxfredharris32
Assessment Brief – Level Six Undergraduate
Business and Management modules
Module Code:
SM0374 Semester 2 2013-14
Module Title:
Strategic Management and Leadership
Distributed on:
February 2014Hand in Date:
Check noticeboards
Further information about general assessment criteria, ARNA regulations, referencing and plagiarism can be found on the module site on the e-Learning Portal. Students are advised to read and follow this information.
Task:
Choose onecompany from the following list. For this company, explain how successful you think it is and discuss the strategic reasons behind that success. Your explanation should include something about the contribution of leadership to the company. Go on to suggest strategies and/or actions for ensuring success in the future.
1. Jaguar Land Rover Automotive plc
2. FedEx Corporation
3. Hertz Global Holdings Inc
Notes:
a. Word limit = 3,600 words. See page 3 of this brief for an explanation.
b. Tables with sentences (rather than data) WILL be included in the word count
c. No appendices are permitted.
d. You should read the guidance on page 2 of this brief and the marking scheme at the end of this brief to understand how you should approach the assignment. Further guidance, including examples of student work, will be posted on Bb.
e. The assignment represents 100% of the module mark.
Format for submission:
· The assignment should be written in Arial, 11pt, left-justified, 1½ spacing.
· Every page should be numbered and show your student ID (but not your name)
· Leave at least 5cm at the end of each section for us to write comments. Please note that we may not fill of the 5cm – it depends what type of feedback we think is needed for each answer.
· Print the assignment double-sided, if possible
· All academic and other sources must be cited and included in a reference list.
· The completed assignment should be submitted in a single polypocket – the type with fixing holes down one side. Do not staple or otherwise fix pages together.
Guidance
To tackle the question you need to carry out a full strategic analysis of the company and the business environment. But we only want to read the really important outputs of that analysis. You have to judge what outputs from the analysis (i.e. your conclusions) are most important and present these to us in a clear, academically rigorous manner.
We want you to tell us how you think the company has been able to compete successfully and justify your answer with analysis based on topic areas taught as part of this module. “Success” could be evaluated in terms of measures such as growth, profitability, market share and so on. But how has the company achieved this position which may have taken several years? It could be explained using analysis based on one or more of the following strategic management topic areas:
· Strategic capabilities leading to competitive advantage
· A clear business strategy consistent with strategic capabilities
· Development ...
This assessment brief outlines requirements for a business ethics module. Students must submit a 1,500 word essay identifying and proposing solutions to an ethical dilemma in business. They must also submit a portfolio containing: a 600 word reflection on an in-class ethical leadership debate; a 600 word reflection on an in-class case study analysis; and a 300 word reflection on interpersonal skills development. The brief provides detailed instructions, learning objectives, and marking criteria for students to demonstrate their understanding of ethical issues in business and ability to apply ethical frameworks and reasoning.
1
Faculty of Business and Law
ACADEMIC YEAR 2018/19
ASSESSMENT BRIEF
Module Code: UMACLK-15-M
Module Title: Financial Statement Analysis
Submission Deadline: 2.00pm Thursday 11th April 2019
Assessment Component B
Assessment Weighting: 70 per cent of total module mark
Marking and feedback
deadline (20 working days)
Wednesday 15th May 2019
Assessment Instructions
You are a respected city analyst who specialises in advising clients who are interested in purchasing
equities in a given industry sector. You are asked to give investment advice on a company to be
agreed at an early opportunity with the module leader.
Your company must be:
• Discussed and agreed with the module leader by Friday 1st February 2019
• Quoted on a major stock exchange (e.g. LSE, NYSE, NASDAQ)
• A prominent company, for which significant information is publicly available in English (both
financial and non-financial information)
• Drawn from a mainstream industry where there are readily identifiable peers (competitors)
for which you can also gather good financial information
• Drawn from an industry where you can gather good industry-wide information and from a
country where there is readily available macroeconomic indicator information
Requirement for the Equity Analyst’s Report
You are to produce a company (equity) analysis report. It is expected that you will use the full range
of information sources available to you (including DataStream, Osiris, and Bloomberg, where
possible) to complete your assignment.
Once you have completed your student tearsheet presentation exercise and received some informal,
formative feedback from your module leader and informal feedback from your module colleagues,
you must engage in deeper analysis to produce a full equity analyst’s report. The report must be
word-processed and the length must not exceed 3,000 words. Your report must contain the following
sections:
a) Analyst’s tearsheet;
b) Company profile, including a segmental analysis;
c) Macroeconomic analysis;
d) Industry analysis;
e) Competitor analysis, using Porter’s Five Forces model;
f) Discussion of the company’s business model and corporate strategy;
g) Analysis of key corporate events and activities (if relevant);
h) A summary analysis of the company’s financial statements;
i) A full financial ratio analysis, including trend analysis, comparison with industry ratios, the
identification and computation of customised industry ratios;
j) Company valuations, employing dividend models (where appropriate) and multiples models, with
all assumptions justified;
k) A basic free cash flow model, with an Excel printout of that model to be placed in the appendix,
along with a justification of the assumptions made;
2
l) A conclusion which summarises the key points made across your report, the outlook for the
company, and the investment recommendation, the latter of which compares your valuations wi.
CMA Certification Course is one of the most demanded certification course in UAE at the moment. CMA Certification Training and CMA qualification is the highest level of cma qualification certification in management accounting awarded by the Institute of Management Accountants (IMA, USA). CMA Provides Financial Planning, Performance and Control, Planning, Budgeting and Forecasting, Performance Management,Cost Management, Internal Controls,Professional Ethics, Financial Statement Analysis, Corporate Finance,Investment Decisions,Professional Ethics, etc
‘Zabeel’ being an authorized training center, provides the result oriented training on CMA Part 1 and as well as CMA Part 2 in UAE. Our pass percentage for CMA exam is very high, which varies from batch to batch. Zabeel is well known for delivering several successful batches every year. We also support our students with all sort of assistance for their brilliant performance in the exam.
Level Two
Supply Chain Management
Strategic Supply Chain Management
Today......
Supply chain in the wider contextStrategic influencesEffects of decisions on strategy and operations
Supply Chain In Context SCM goes beyond everyday operations.Essential to understand the wider context of SCM and the effect of decisions.
Economics – Supply and Demand Market Equilibrium Need to question how this fits with overall strategyHow do changes in supply and demand impact out supply chains?
Decrease in Supply May be caused by:Reduced number of producersIncreased production costsForecasts and other dataIncreased raw material costsPolitical and wider economic impacts
Increase in Supply May be caused by:Increased number of producersDecreased production costsForecastsInnovationFavourable production environment
Decrease in Demand May be caused by:Decreased number of consumersChanges (up or down) in income levelsPrice increases (complementary) or price decreases (substitute)Changes in preferencesFuture expectations
Increase in Demand May be caused by:Increased number of consumersChanges (up or down) in income levelsPrice increases (substitute) or price decreases (complementary)Changes in preferencesChange in expectations e.g. shortages
SCM In Context - Strategy Strategy – how to achieve long term aim. Operations and SCM – shorter term, current situation. How do we go beyond the short term and become more aligned with overall strategy?
Moving beyond the short term Initial – Implementing business strategyUndertaking activities which will contribute to the organisation moving forward towards the strategic aim. Supporting – Supporting business strategyInnovating and developing tools, systems and capabilities. Leading – Driving business strategy Working on key and unique advantages/skills that see operations at the forefront of the organisations strategy.
Perspectives on Strategy Four themes of strategy in relation to operations. Sees strategy driven by various points and perspectives of the supply chain.
Top Down Strategy Comes from the hierarchy of organisationRole of operations is often implementing strategy. What impact does this have on decision making?
Bottom Up Strategy Strategy from experienceRequires philosophy of continuous improvementAlignment with Japanese theories of SCM
Operational Resource StrategyGained from sustainable competitive advantage of core competencies. Resource constraints and capabilities ‘What do we have and what can we do?’How does this link with our ideas of CI?
Market Requirements Strategy Strategy governed by marketCompetitive factors divided into order winners and order qualifiers Need to consider product lifecycle
Product Lifecycle and Operations Strategy IntroductionFlexibility, qualityGrowthSpeed, dependability, qualityMaturityCost, dependabilityDeclineCost
Operations Strategy ProcessWhen formulating we need to ensure that the strategy is:ComprehensiveCoherentCorresponds to ove ...
Assignment Brief Template Page 1 of 8 Faculty of Busines.docxrock73
Assignment Brief Template
Page 1 of 8
Faculty of Business, Environment and Society
Assignment Brief Semester 2
Module Title: Essential Skills for
the Project
Manager
Assignment
Number
1
Module Code: A200SAM Assignment Title Bank Station Capacity
Upgrade (BSCU)
Submission
Date:
5
th
May 2017
(23:55)
Module Leader Anmoal Thethi
Submission
Time and Place:
Submission through
Turnitin ONLY
Module Team
Assessment Information
This assignment is designed to assess learning outcomes and accounts for 100% of the
overall module mark.
Aim:
The aim of this assignment is to assess the following learning outcomes –
Learning Outcome
Explore the key variables required to meet project objectives
Understand the different planning tools required to manage a project
Application of project management theory and framework to a practical scenario
Critically reflect on the skills required to manage a project effectively
Part 1 (worth 80% of the module mark)
You have been appointed as project manager to oversee the planning, managing and
monitoring of the Bank Station Capacity Upgrade (BSCU) Project. Your first task is to
prepare a project report (1500 words) through critically evaluating the project and drawing
on relevant project management theory and framework to present to your company’s
board of directors for approval. In order to write this report please refer to the following
project overview document:
https://tinyurl.com/bscu-overview
Please note this overview document is just a starting point. You will need to study the
additional factsheets found in the ‘Factsheets’ section at the ‘Bank station capacity upgrade’
website, (https://tinyurl.com/bscu-website). Drawing on relevant project management
theory, you should critically evaluate the project, focussing your report on two of the
Assignment Brief Template
Page 2 of 8
following areas of project management; you should ensure that your report is underpinned
by reference to relevant project management theory presented in academic and
professional publications:
1. Stakeholder Management
2. Risk Management
3. Project Planning
4. Process for recording lessons learned
Part 2 (worth 20% of the module mark)
Thinking about the discipline of project management and the topics covered in the module,
reflect upon the technical and management skills required for the role of a project manager
to manage the project. What technical and management skills do you think a project
manager should have and how effectively they can integrate it to manage the project
successfully? (500 words)
Assignment Guidance
Parts 1 and 2 of your assignment should be clearly labelled and presented as a single
document, submitted to Turnitin. A list of references must be included. Important points to
remember:
• All analysis and recommendations should be supported by reference to
relevant project management theory presented i ...
Assessment Brief – Level Six UndergraduateBusiness and Managemen.docxfredharris32
Assessment Brief – Level Six Undergraduate
Business and Management modules
Module Code:
SM0374 Semester 2 2013-14
Module Title:
Strategic Management and Leadership
Distributed on:
February 2014Hand in Date:
Check noticeboards
Further information about general assessment criteria, ARNA regulations, referencing and plagiarism can be found on the module site on the e-Learning Portal. Students are advised to read and follow this information.
Task:
Choose onecompany from the following list. For this company, explain how successful you think it is and discuss the strategic reasons behind that success. Your explanation should include something about the contribution of leadership to the company. Go on to suggest strategies and/or actions for ensuring success in the future.
1. Jaguar Land Rover Automotive plc
2. FedEx Corporation
3. Hertz Global Holdings Inc
Notes:
a. Word limit = 3,600 words. See page 3 of this brief for an explanation.
b. Tables with sentences (rather than data) WILL be included in the word count
c. No appendices are permitted.
d. You should read the guidance on page 2 of this brief and the marking scheme at the end of this brief to understand how you should approach the assignment. Further guidance, including examples of student work, will be posted on Bb.
e. The assignment represents 100% of the module mark.
Format for submission:
· The assignment should be written in Arial, 11pt, left-justified, 1½ spacing.
· Every page should be numbered and show your student ID (but not your name)
· Leave at least 5cm at the end of each section for us to write comments. Please note that we may not fill of the 5cm – it depends what type of feedback we think is needed for each answer.
· Print the assignment double-sided, if possible
· All academic and other sources must be cited and included in a reference list.
· The completed assignment should be submitted in a single polypocket – the type with fixing holes down one side. Do not staple or otherwise fix pages together.
Guidance
To tackle the question you need to carry out a full strategic analysis of the company and the business environment. But we only want to read the really important outputs of that analysis. You have to judge what outputs from the analysis (i.e. your conclusions) are most important and present these to us in a clear, academically rigorous manner.
We want you to tell us how you think the company has been able to compete successfully and justify your answer with analysis based on topic areas taught as part of this module. “Success” could be evaluated in terms of measures such as growth, profitability, market share and so on. But how has the company achieved this position which may have taken several years? It could be explained using analysis based on one or more of the following strategic management topic areas:
· Strategic capabilities leading to competitive advantage
· A clear business strategy consistent with strategic capabilities
· Development ...
This assessment brief outlines requirements for a business ethics module. Students must submit a 1,500 word essay identifying and proposing solutions to an ethical dilemma in business. They must also submit a portfolio containing: a 600 word reflection on an in-class ethical leadership debate; a 600 word reflection on an in-class case study analysis; and a 300 word reflection on interpersonal skills development. The brief provides detailed instructions, learning objectives, and marking criteria for students to demonstrate their understanding of ethical issues in business and ability to apply ethical frameworks and reasoning.
1
Faculty of Business and Law
ACADEMIC YEAR 2018/19
ASSESSMENT BRIEF
Module Code: UMACLK-15-M
Module Title: Financial Statement Analysis
Submission Deadline: 2.00pm Thursday 11th April 2019
Assessment Component B
Assessment Weighting: 70 per cent of total module mark
Marking and feedback
deadline (20 working days)
Wednesday 15th May 2019
Assessment Instructions
You are a respected city analyst who specialises in advising clients who are interested in purchasing
equities in a given industry sector. You are asked to give investment advice on a company to be
agreed at an early opportunity with the module leader.
Your company must be:
• Discussed and agreed with the module leader by Friday 1st February 2019
• Quoted on a major stock exchange (e.g. LSE, NYSE, NASDAQ)
• A prominent company, for which significant information is publicly available in English (both
financial and non-financial information)
• Drawn from a mainstream industry where there are readily identifiable peers (competitors)
for which you can also gather good financial information
• Drawn from an industry where you can gather good industry-wide information and from a
country where there is readily available macroeconomic indicator information
Requirement for the Equity Analyst’s Report
You are to produce a company (equity) analysis report. It is expected that you will use the full range
of information sources available to you (including DataStream, Osiris, and Bloomberg, where
possible) to complete your assignment.
Once you have completed your student tearsheet presentation exercise and received some informal,
formative feedback from your module leader and informal feedback from your module colleagues,
you must engage in deeper analysis to produce a full equity analyst’s report. The report must be
word-processed and the length must not exceed 3,000 words. Your report must contain the following
sections:
a) Analyst’s tearsheet;
b) Company profile, including a segmental analysis;
c) Macroeconomic analysis;
d) Industry analysis;
e) Competitor analysis, using Porter’s Five Forces model;
f) Discussion of the company’s business model and corporate strategy;
g) Analysis of key corporate events and activities (if relevant);
h) A summary analysis of the company’s financial statements;
i) A full financial ratio analysis, including trend analysis, comparison with industry ratios, the
identification and computation of customised industry ratios;
j) Company valuations, employing dividend models (where appropriate) and multiples models, with
all assumptions justified;
k) A basic free cash flow model, with an Excel printout of that model to be placed in the appendix,
along with a justification of the assumptions made;
2
l) A conclusion which summarises the key points made across your report, the outlook for the
company, and the investment recommendation, the latter of which compares your valuations wi.
CMA Certification Course is one of the most demanded certification course in UAE at the moment. CMA Certification Training and CMA qualification is the highest level of cma qualification certification in management accounting awarded by the Institute of Management Accountants (IMA, USA). CMA Provides Financial Planning, Performance and Control, Planning, Budgeting and Forecasting, Performance Management,Cost Management, Internal Controls,Professional Ethics, Financial Statement Analysis, Corporate Finance,Investment Decisions,Professional Ethics, etc
‘Zabeel’ being an authorized training center, provides the result oriented training on CMA Part 1 and as well as CMA Part 2 in UAE. Our pass percentage for CMA exam is very high, which varies from batch to batch. Zabeel is well known for delivering several successful batches every year. We also support our students with all sort of assistance for their brilliant performance in the exam.
Level Two
Supply Chain Management
Strategic Supply Chain Management
Today......
Supply chain in the wider contextStrategic influencesEffects of decisions on strategy and operations
Supply Chain In Context SCM goes beyond everyday operations.Essential to understand the wider context of SCM and the effect of decisions.
Economics – Supply and Demand Market Equilibrium Need to question how this fits with overall strategyHow do changes in supply and demand impact out supply chains?
Decrease in Supply May be caused by:Reduced number of producersIncreased production costsForecasts and other dataIncreased raw material costsPolitical and wider economic impacts
Increase in Supply May be caused by:Increased number of producersDecreased production costsForecastsInnovationFavourable production environment
Decrease in Demand May be caused by:Decreased number of consumersChanges (up or down) in income levelsPrice increases (complementary) or price decreases (substitute)Changes in preferencesFuture expectations
Increase in Demand May be caused by:Increased number of consumersChanges (up or down) in income levelsPrice increases (substitute) or price decreases (complementary)Changes in preferencesChange in expectations e.g. shortages
SCM In Context - Strategy Strategy – how to achieve long term aim. Operations and SCM – shorter term, current situation. How do we go beyond the short term and become more aligned with overall strategy?
Moving beyond the short term Initial – Implementing business strategyUndertaking activities which will contribute to the organisation moving forward towards the strategic aim. Supporting – Supporting business strategyInnovating and developing tools, systems and capabilities. Leading – Driving business strategy Working on key and unique advantages/skills that see operations at the forefront of the organisations strategy.
Perspectives on Strategy Four themes of strategy in relation to operations. Sees strategy driven by various points and perspectives of the supply chain.
Top Down Strategy Comes from the hierarchy of organisationRole of operations is often implementing strategy. What impact does this have on decision making?
Bottom Up Strategy Strategy from experienceRequires philosophy of continuous improvementAlignment with Japanese theories of SCM
Operational Resource StrategyGained from sustainable competitive advantage of core competencies. Resource constraints and capabilities ‘What do we have and what can we do?’How does this link with our ideas of CI?
Market Requirements Strategy Strategy governed by marketCompetitive factors divided into order winners and order qualifiers Need to consider product lifecycle
Product Lifecycle and Operations Strategy IntroductionFlexibility, qualityGrowthSpeed, dependability, qualityMaturityCost, dependabilityDeclineCost
Operations Strategy ProcessWhen formulating we need to ensure that the strategy is:ComprehensiveCoherentCorresponds to ove ...
Assignment Brief Template Page 1 of 8 Faculty of Busines.docxrock73
Assignment Brief Template
Page 1 of 8
Faculty of Business, Environment and Society
Assignment Brief Semester 2
Module Title: Essential Skills for
the Project
Manager
Assignment
Number
1
Module Code: A200SAM Assignment Title Bank Station Capacity
Upgrade (BSCU)
Submission
Date:
5
th
May 2017
(23:55)
Module Leader Anmoal Thethi
Submission
Time and Place:
Submission through
Turnitin ONLY
Module Team
Assessment Information
This assignment is designed to assess learning outcomes and accounts for 100% of the
overall module mark.
Aim:
The aim of this assignment is to assess the following learning outcomes –
Learning Outcome
Explore the key variables required to meet project objectives
Understand the different planning tools required to manage a project
Application of project management theory and framework to a practical scenario
Critically reflect on the skills required to manage a project effectively
Part 1 (worth 80% of the module mark)
You have been appointed as project manager to oversee the planning, managing and
monitoring of the Bank Station Capacity Upgrade (BSCU) Project. Your first task is to
prepare a project report (1500 words) through critically evaluating the project and drawing
on relevant project management theory and framework to present to your company’s
board of directors for approval. In order to write this report please refer to the following
project overview document:
https://tinyurl.com/bscu-overview
Please note this overview document is just a starting point. You will need to study the
additional factsheets found in the ‘Factsheets’ section at the ‘Bank station capacity upgrade’
website, (https://tinyurl.com/bscu-website). Drawing on relevant project management
theory, you should critically evaluate the project, focussing your report on two of the
Assignment Brief Template
Page 2 of 8
following areas of project management; you should ensure that your report is underpinned
by reference to relevant project management theory presented in academic and
professional publications:
1. Stakeholder Management
2. Risk Management
3. Project Planning
4. Process for recording lessons learned
Part 2 (worth 20% of the module mark)
Thinking about the discipline of project management and the topics covered in the module,
reflect upon the technical and management skills required for the role of a project manager
to manage the project. What technical and management skills do you think a project
manager should have and how effectively they can integrate it to manage the project
successfully? (500 words)
Assignment Guidance
Parts 1 and 2 of your assignment should be clearly labelled and presented as a single
document, submitted to Turnitin. A list of references must be included. Important points to
remember:
• All analysis and recommendations should be supported by reference to
relevant project management theory presented i ...
We are providing the assignment help for all the subjects Globally. Our task specialists realize the fear that you experience when it comes to your Assignment Help For All Subjects. We providing solutions, PPTs, excel sheets and many more.
Visit our website:
https://www.moodlemonkey.com/
https://www.moodlemonkey.com/solution/
https://www.moodlemonkey.com/power-point-presentation/
https://www.moodlemonkey.com/about-us/
The document provides an assignment specification for an undergraduate module on Quantitative Techniques in Business. It outlines the tasks, learning outcomes, assessment criteria, submission details, and marking rubric for a written report and presentation. The tasks involve using descriptive statistics, correlation analysis, and regression analysis to analyze data on clients' income levels, education, experience, and previous jobs. Students must submit a 1,600-word written report and 10-slide PowerPoint presentation by the specified deadline.
This document is for Coventry University students for their ow.docxchristalgrieg
This document is for Coventry University students for their own use in completing their assessed work for this module and should not be
passed to third parties or posted on any website. Any infringements of this rule should be reported to [email protected]
Page 1 of 6
Assignment Brief
Module Title:
Integrated Business
Management
Assignment Number Coursework Two
Module Code: 115SAM Assignment Title Report
Submission
Date and Time:
6th Jan 2017 (Friday)
23:55
Module Leader Anna Michalska
Submission Place:
Submission through
Turnitin ONLY
Module Team
Tammy Mudd
Anitha Chinnaswamy
Steve Jewell
Rob Milford
Alfred Akakpo
Please note the following:
If you do not submit your assignment by the submission date without an approved extension or deferral
request you will fail this module, and you will not be allowed a resit attempt. The extension or deferral
request must have been approved prior to the deadline for submission.
Any work submitted late will be given a mark of zero.
Your work must be handed in electronically via the TURNITIN icon on the 115SAM Moodle page,
by the above deadline at 23:55.
GUIDELINES AND BACKGROUND TO THE ASSIGNMENT:
This assignment is designed to assess learning outcomes 1-3 and accounts for 50% of the overall module mark.
The intended learning outcomes are that on completion of this module the student should be able to:
1. Understand the organisational context - commercial, voluntary, public sectors
and interdependencies between them.
2. Identify the basic principles of business including the way in which businesses operate
and the factors that influence the process of making managerial decisions.
3. Demonstrate an understanding of the core concepts in each of the business functional areas
and their integration within the broader organisational context.
mailto:[email protected]
This document is for Coventry University students for their own use in completing their assessed work for this module and should not be
passed to third parties or posted on any website. Any infringements of this rule should be reported to [email protected]
Page 2 of 6
The case study
Background
Shoe-Makers Ltd produces fashion boots and industrial footwear, which are sold under the brand name of “Big
Boots”. This footwear brand can only be bought in specialist retail outlets throughout the UK or from their own
shop, which is situated in the heart of Manchester.
During the 1990s the company achieved huge successes. Their footwear range was
particularly popular with the student segment of the market, because of their durability.
Sales to other segments of the market were also increasing, as were their profits.
The managers of the company decided to expand their factory to cope with this increased
demand, which also meant doubling their production workforce.
The present situation
The factory is situated in a rural area approxi ...
Employment law case briefInternet, select and research an emplo.docxAASTHA76
Employment law case brief
Internet, select and research an employment law case no greater than five (5) years old
three to four (3-4) page brief
1. Summarize the issue of the case, and then explain the employment law that was violated.
2. Evaluate the type of impact the violation had on the organization then determine two (2) ways the organization could mitigate the issue. Justify your response.
3. Based on your research, determine if a policy was or was not in place during the violation. Then, recommend a communication for all employees to enhance the knowledge of the policy. Support your response.
4. As a HR Manager, explore an organization you worked for or familiar with, then suggest three (3) ways you could make the organization violation free from employment law issues. Justify your response.
5. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.
Faculty of Business and Law
aCADEMIC YEAR 2018-19
assessment brief
Module Code:
UMKDC7-15-3
Module Title:
Staging & Evaluating Events
Submission Deadline:
2pm, 11th December 2018
Assessment Component
Component B (Report)
Assessment Weighting:
50% of total module mark
Marking and feedback deadline (20 working days)
16th January 2019 (This takes Christmas into account)
Assessment Instructions
, REPORT
Assessment Title: Event Staging Report
This is an individual piece of work and your submission will be in the form of a report. You should draw upon event team collaborative work undertaken during workshops and arranged event team meetings.
Your discussion should refer to your team event as staged during this module and to other specific named events and event types. You should refer to academic and practitioner literature, and wherever possible incorporate contemporary case-studies.
Report Requirements:
Using appropriate theoretical frameworks and drawing upon your work in event teams, detail the significance and impact of two event management domains. You are also required to consider techniques for the effective management and evaluation of each domain. You should choose two of the following event staging domains:
· Risk Management
· Event Experience
· Stakeholder Engagement
· Corporate Social Responsibility
· Managing Volunteers
Module Learning Outcomes Assessed
· Demonstrate understanding of the nature and meaning of events and the ‘event experience’, and the challenges of meeting the diverse needs and expectations of different stakeholders.
· Explain theories and concepts drawn from service operations and events management, and discuss their application in a practical context.
· Demonstrate knowledge of the legal and ethical responsibilities of staging events safely and sustainably.
· Apply a range of relevant tools and techniques in the evaluation, monitoring and measurement of events and their economic, social and/or environmental impacts
Marking Criteria
The followi.
The document provides guidance for candidates completing an assignment for a CAM Digital Marketing Planning qualification. It outlines regulations around word counts, plagiarism, submission deadlines, and other policies. It also provides context for two tasks in developing a digital marketing plan for increasing customer engagement for an organization. For the first task, candidates are asked to analyze a competitor, audit their own organization's online presence, identify objectives and outline a digital marketing plan. For the second task, candidates must evaluate the benefits of digital planning and recommend improvements to the process.
- Nike, one of the largest sports marketers, is expected to cut its marketing budget in response to the economic recession. This could significantly impact the sports marketing industry.
- Nike signaled it was in cost-cutting mode by announcing plans to eliminate up to 1,400 jobs. It will likely reduce spending on endorsements, advertising, and sponsorships by dropping lesser athletes and teams.
- In the past Nike was not known for frugality, but it emphasized cost-tightening in a recent conference call, suggesting its sports marketing strategy going forward will be less free-spending than before.
MITS6004:Enterprise Resource Planning
MITS6004
Enterprise Resource Planning
Assignment 2
Research Study
March 2020
MITS6004:Enterprise Resource Planning
Research Study
Assignment 2 - Research Report - 10% (Due Session 8) Individual Assignment
For this component you will be required to analyze a case study of an organization and write
a report on it on a recent academic paper on a topic related to ERP implementation on any
organization. Some possible topic areas include but are not limited to:
• Digital Transformation
• An analysis of success and failure factors for ERP Systems in Engineering and
Construction Firms.
• System Integration Challenges
• Project Management methodologies
• Securing an ERP implementation
• Web based ERP Systems
• Promise and Performance of ERP
• Critical success factors for ERP Implementation in a company
• Role of management in designing enterprise systems integration
• Risk areas found in ERP Implementation
• IoT and ERP
• Supply chain planning and Execution
• Warehouse Management
• Data Intelligence for Enterprise AI
The paper you select must be directly relevant to one of the above topics or another topic
and be related to ERP or Software Engineering. The paper must be approved by your lecturer
and be related to what we are studying this semester in Enterprise Resource Planning. The
paper can be from any academic conference or other relevant Journal or online sources such
as Google Scholar, Academic department repositories, or a significant commercial company
involved in research such as IBM etc. All students must select a different paper. Thus, the
paper must be approved by your lecturer before proceeding. In case two students are wanting
to present on the same paper, the first who emails the lecturer with their choice will be
allocated that paper. Please note that popular magazine or web-site articles are not academic
papers.
A grade of 10% of the Units mark will be awarded for your presentation and your participation
in other student presentations. You are to prepare a set of powerpoint slides for your
presentation. If you do not participate in at least 70% of other student’s presentations, you
will forfeit a significant proportion of the marks for this component.
MITS6004:Enterprise Resource Planning
Note: if class numbers are large the presentations may be organized into groups, but students
will still all need to select their own individual paper for Assignment 2. In the case where
presentations are arranged in groups each group can decide which students’ paper will be
used for the presentation.
The presentations will occur in sessions 5-12 on the academic calendar for the semester and
the order of presentations will be by arrangement, but these will be evenly spread over those
sessions.
What to Submit.
For this component you will write a report or critique on the paper yo ...
We are providing the assignment help for all the subjects Globally. Our task specialists realize the fear that you experience when it comes to your Assignment Help For All Subjects. We providing solutions, PPTs, excel sheets and many more.
Visit our website:
https://www.moodlemonkey.com/
https://www.moodlemonkey.com/solution/
https://www.moodlemonkey.com/power-point-presentation/
https://www.moodlemonkey.com/about-us/
MAN00034MPart ATHE YORK MANAGEMENT SCHOOLModule .docxjessiehampson
MAN00034M
Part A
THE YORK MANAGEMENT SCHOOL
Module: Ethics & Sustainability Reporting
Module Co-ordinator: Matthias HambachAssessment: Open
Word count: 1500 words
Release: Spring Term Week 2
Submission: Tuesday 21st April 2020
Weighting 50%
Important information.
A penalty of FIVE marks will be deducted for late submissions that are made up to and including the first hour of the deadline. Submissions that are more than one hour late but within the first 24 hours of the deadline will incur a penalty of TEN marks. After the first 24 hours have passed, 10 marks will be deducted for every 24 hours (or part thereof) that the submission is late for a total of 5 days. After 5 days it is treated as a non-submission and given a mark of zero. The consequences of non-submission are serious and can include de-registration from the University.
If you are unable to complete your open assessment by the submission date indicated above because of Exceptional Circumstances you can apply for an extension. If unforeseeable and exceptional circumstances do occur, you must seek support and provide evidence as soon as possible at the time of the occurrence. Applications must be made before the deadline to be considered.
Full details of the Exceptional Circumstances Policy and claim form can be found here: https://www.york.ac.uk/students/studying/progress/exceptional-circumstances
If you submit your open assessment on time but feel that your performance has been affected by Exceptional Circumstances you may submit an Exceptional Circumstances Affecting Assessment claim form by 11am, [7 days from the published assessment submission deadline]. If you do not submit by the deadline indicated without good reason your claim will not be considered.
Please take proper precautions to safeguard your work and remember to make backup copies of your data. The University provides all its students with storage space on the University server and you should save and back up any work in progress on this server on a regular basis. Computer failure and theft of your equipment or storage media are not considered exceptional circumstances and extensions cannot be granted for work lost for these reasons.
Word count requirements
· The word count for this assignment is 1500.
· You must state on the front of your assignment the number of words used and this will be checked.
· The main text for this assignment must be word-processed in Times New Roman, Font 12, double spacing, minimum 2cm margins all around.
· You must observe the word count specified in this assignment brief. The School has a policy of accepting variations to the recommended word count of plus or minus 10%.
What does this mean for you?
Markers will mark your work up to the word count maximum plus 10% and then will stop marking; therefore all words which are in excess of the word count plus 10% will not be marked.
Where your word count is more than 10% below that specifie.
This document provides guidance and regulations for candidates completing the Professional Diploma in Marketing assessment on marketing planning. It outlines that candidates must be registered CIM members and adhere to word count, plagiarism and confidentiality policies. The assessment will be marked based on demonstration of concepts, application, evaluation and presentation skills based on a marketing plan for the candidate's organization. Tutors can provide limited feedback but not complete assessments.
The document discusses return on investment (ROI) in training and development. It covers determining ROI by identifying stakeholders' needs, setting goals and objectives, assessing learning outcomes, and calculating expenses. ROI is important to quantify training effectiveness, manage budgets, and gain management support. The document also outlines models for calculating ROI, factors to consider in reporting findings to stakeholders, and the importance of using data to improve future training.
Academic Year 201920Assessment GuideTerm .docxdaniahendric
Academic Year 2019/20
Assessment Guide
Term 2 20th January 2020 - 08th April 2020
Module Leader
Name: Dr Lazarus T. Mabvira
Email: [email protected]
Room: US2.33
Student Hours: Monday 15-1700hrs
Wednesday 14-1600hrs
Other Tutors
Kwabena AGYEMANG-BADU
Igbekele OSINUBI
Aini SHAHAR
Hatem ELFEITURI
Nurat AJIBADE
Assessment
Individual Coursework
10th April 2020 @ 2359hrs
This assignment accounts for 50% of the module marks.
Your Task:
The Fleet Highlands Café is a company that prepares meals for tourists and citizens in its kitchen located next to the local airport. The company’s planning and actual budgets for March appears below:
The Fleet Highlands Café
Planning and actual budgets for the month ended March 31, 2019
PLANNING ACTUAL
Budgeted meals quantity (q)20 000 18 000
Revenues (£5.00q) £100 000 £90 000
Expenses:
Raw material (£2.50q) 50 000 45 000
Wages and salaries (£5 500+£0.25q) 10 500 10 000
Utilities (£2 500 + £0.05q) 3 500 3 400
Facility rent 5 000 5 500
Insurance 2 800 3 200
Fuel 2 500 2 800
Net Operating Income£25 700 £20 100
Required:
a) What is the objective of preparing a budget for Fleet Highlands Café? (10 marks)
b) Prepare a report showing the company’s revenue and spending variance for March? (20 marks)
c) Which variances should be of concern to management? Explain (40 marks)
d) Advise the Fleet Highlands Café on what they need to do to maintain their profitability and sustainability going forward. (20 marks)
The word count for this assignment is 1,500 words and will not include the title page, executive summary, contents page or bibliography.
It is important that you show knowledge of key debates within the wider literature. Also, it is strongly advised that you are critical in your writing and ensure a good level of integration and coherence in applying theories. Please work on, and ensure an excellent level of criticality, coherence, and flow of your report. This will require effective discussion and clarity.
Please note that a significant amount of the marks is awarded based on wider reading, critical and logical presentation, quality of argument, referencing, academic integrity and academic writing conventions. Please see Assessment Criteria on the Moodle.
Reassessment
The reassessment will be a resubmission of this report, with tracked changes made in response to the feedback given. The date for Reassessment is 30th May 2020.
The Learning Outcomes assessed by this assessment are:
Knowledge
1. Demonstrate an understanding of different markets and sources of finance; and the role of budgeting in an organisation.
2. Be able to assess budgets based financial data to support organisational objectives (CMI Los 2).
Thinking skills
3. Analyse the information contained in a company’s annual report; and appraise finance and investment decision.
Skills for life and work (general skills)
4. ...
Academic Year 201920Assessment GuideTerm .docxSALU18
Academic Year 2019/20
Assessment Guide
Term 2 20th January 2020 - 08th April 2020
Module Leader
Name: Dr Lazarus T. Mabvira
Email: [email protected]
Room: US2.33
Student Hours: Monday 15-1700hrs
Wednesday 14-1600hrs
Other Tutors
Kwabena AGYEMANG-BADU
Igbekele OSINUBI
Aini SHAHAR
Hatem ELFEITURI
Nurat AJIBADE
Assessment
Individual Coursework
10th April 2020 @ 2359hrs
This assignment accounts for 50% of the module marks.
Your Task:
The Fleet Highlands Café is a company that prepares meals for tourists and citizens in its kitchen located next to the local airport. The company’s planning and actual budgets for March appears below:
The Fleet Highlands Café
Planning and actual budgets for the month ended March 31, 2019
PLANNING ACTUAL
Budgeted meals quantity (q)20 000 18 000
Revenues (£5.00q) £100 000 £90 000
Expenses:
Raw material (£2.50q) 50 000 45 000
Wages and salaries (£5 500+£0.25q) 10 500 10 000
Utilities (£2 500 + £0.05q) 3 500 3 400
Facility rent 5 000 5 500
Insurance 2 800 3 200
Fuel 2 500 2 800
Net Operating Income£25 700 £20 100
Required:
a) What is the objective of preparing a budget for Fleet Highlands Café? (10 marks)
b) Prepare a report showing the company’s revenue and spending variance for March? (20 marks)
c) Which variances should be of concern to management? Explain (40 marks)
d) Advise the Fleet Highlands Café on what they need to do to maintain their profitability and sustainability going forward. (20 marks)
The word count for this assignment is 1,500 words and will not include the title page, executive summary, contents page or bibliography.
It is important that you show knowledge of key debates within the wider literature. Also, it is strongly advised that you are critical in your writing and ensure a good level of integration and coherence in applying theories. Please work on, and ensure an excellent level of criticality, coherence, and flow of your report. This will require effective discussion and clarity.
Please note that a significant amount of the marks is awarded based on wider reading, critical and logical presentation, quality of argument, referencing, academic integrity and academic writing conventions. Please see Assessment Criteria on the Moodle.
Reassessment
The reassessment will be a resubmission of this report, with tracked changes made in response to the feedback given. The date for Reassessment is 30th May 2020.
The Learning Outcomes assessed by this assessment are:
Knowledge
1. Demonstrate an understanding of different markets and sources of finance; and the role of budgeting in an organisation.
2. Be able to assess budgets based financial data to support organisational objectives (CMI Los 2).
Thinking skills
3. Analyse the information contained in a company’s annual report; and appraise finance and investment decision.
Skills for life and work (general skills)
4..
This document is for Coventry University students for their owGrazynaBroyles24
This document provides an assignment brief for a Business Analytics module at Coventry University. Students are instructed to complete 3 tasks analyzing a time series data set covering 5 years. They must experiment with forecasting models to predict the next year's quarterly figures, explain how clustering could be used, and write a well-structured report of their findings. The submission deadline is April 29th at 6pm and late submissions will not be accepted without an approved extension or deferral.
1. The ALIVE status of each SEX. (SEX needs to be integrated into th.docxketurahhazelhurst
1. The ALIVE status of each SEX. (SEX needs to be integrated into the only Male, Female, ND, and Other) (bar comparison chart, pie comparison chart)
2. How many Male, Female, ND, and Other are there in each ALIGN. (Bar comparison chart)
3. How many red-haired heroes do Marvel and DC have?
.
1. Some potentially pathogenic bacteria and fungi, including strains.docxketurahhazelhurst
1. Some potentially pathogenic bacteria and fungi, including strains of Enterococcus, Staphylococcus, Candida, and Aspergillus, can survive for one to three months on a variety of materials found in hospitals, including scrub suits, lab coats, plastic aprons, and computer keyboards. What can hospital personnel do to reduce the spread of these pathogens?
2. Human immunodeficiency virus (HIV) preferentially destroys CD4+ cells. Specifically, what effect does this have on antibody and cell-mediated immunity?
**Provide APA references for each
.
1. Taking turns to listen to other students is not always easy f.docxketurahhazelhurst
1. Taking turns to listen to other students is not always easy for young children. What does the research show about promoting good listeners in the classroom setting?
2. How would you help the shyest student to become a confident speaker? How would you help the overly confident speaker to have self-control? Why are these skills important to instill in children at this age? How can becoming a confident speaker encourage stronger advocacy skills for themselves? Likewise, how does maintaining self-control encourage better listening?
.
1. The main characters names in The Shape of Things are Adam and E.docxketurahhazelhurst
1. The main characters names in "The Shape of Things" are Adam and Evelyn, suggesting the play is a retelling of the original creation myth. Compare the original “Adam and Eve” and characters in the Judea-Christian creation account to Adam and Evelyn. How is The Shape of Things similar or different from the traditional Judea-Xian account? (Keep in mind the main difference being art and artistic versus theistic creation).
2. The “garden” is the museum, and roped off sculpture with the fig leaf is, like the tree of good and evil, what you’re not supposed to touch. Why does the author present the museum as a creation space? How is the sculpture like the tree of good and evil? What happens when they cross the line and touch (or photograph) it?
3. Compare Evelyn and Pygmalion as creators. How does their gender effect their position in history and creation? How do both their creations critique the culture in which they exist? Describe the "changes" to society that Evelyn and Pygmalion aspire to in their art.
4. How much are the creators (Evelyn and Pygmalion) in control of creation and their art work? Where does their control break down? What is the difference between creator and creature; or is the creature reducible to its creator?
5. When does Adam assert his own mind, (if at all) or veer towards independence by not relying on the tools to achieve superficial beauty that Evelyn imparts?
.
1. Select one movie from the list belowShutter Island (2010; My.docxketurahhazelhurst
1. Select one movie from the list below:
Shutter Island (2010; Mystery, Thriller; Leonardo DiCaprio, Mark Ruffalo
2. Watch the film you have selected as a psychology student and not merely as an ordinary film viewer (it is suggested that you watch the selected film multiple times).
3. Provide your own summary of the film, using psychological terms and concepts that you have learned in class and from your textbook. State clearly the psychological disorder you have seen portrayed in the film you have chosen, using DSM criteria/language. You should explain the psychological disorder portrayed in the movie. Determine and evaluate if the disorder identified in the film is accurate according to your textbook and other resource materials. Provide evidence using actual behaviors seen in the film. Is the depiction of the psychological disorder in the film accurate or not? Give evidence to support your claims using observable behaviors from the movie.
4. Based on the information from the film, determine what clinical diagnosis (or diagnoses) a character from the movie most likely has/have (can be the main character or supporting characters). Use criteria provided by the DSM-5 and provide an evidence-based diagnosis/diagnoses of the person. You will need to justify their diagnoses by demonstrating how the character’s symptoms meet some or all the criteria outlined in the DSM-5 as evidence of your diagnosis/diagnoses. Everything that you assert should be supported by evidence.
7. Be sure to use APA format using the latest edition of the APA Manual (7th edition).
.
1. Select a system of your choice and describe the system life-cycle.docxketurahhazelhurst
1. Select a system of your choice and describe the system life-cycle. Construct a detailed flow diagram tailored to your situation
2. What characteristics of an airplane would you attribute to the system as a whole rather than to a collection of its parts? Explain why.
.
More Related Content
Similar to Centre for Enhancementof Learning and TeachingAssessment Cov.docx
We are providing the assignment help for all the subjects Globally. Our task specialists realize the fear that you experience when it comes to your Assignment Help For All Subjects. We providing solutions, PPTs, excel sheets and many more.
Visit our website:
https://www.moodlemonkey.com/
https://www.moodlemonkey.com/solution/
https://www.moodlemonkey.com/power-point-presentation/
https://www.moodlemonkey.com/about-us/
The document provides an assignment specification for an undergraduate module on Quantitative Techniques in Business. It outlines the tasks, learning outcomes, assessment criteria, submission details, and marking rubric for a written report and presentation. The tasks involve using descriptive statistics, correlation analysis, and regression analysis to analyze data on clients' income levels, education, experience, and previous jobs. Students must submit a 1,600-word written report and 10-slide PowerPoint presentation by the specified deadline.
This document is for Coventry University students for their ow.docxchristalgrieg
This document is for Coventry University students for their own use in completing their assessed work for this module and should not be
passed to third parties or posted on any website. Any infringements of this rule should be reported to [email protected]
Page 1 of 6
Assignment Brief
Module Title:
Integrated Business
Management
Assignment Number Coursework Two
Module Code: 115SAM Assignment Title Report
Submission
Date and Time:
6th Jan 2017 (Friday)
23:55
Module Leader Anna Michalska
Submission Place:
Submission through
Turnitin ONLY
Module Team
Tammy Mudd
Anitha Chinnaswamy
Steve Jewell
Rob Milford
Alfred Akakpo
Please note the following:
If you do not submit your assignment by the submission date without an approved extension or deferral
request you will fail this module, and you will not be allowed a resit attempt. The extension or deferral
request must have been approved prior to the deadline for submission.
Any work submitted late will be given a mark of zero.
Your work must be handed in electronically via the TURNITIN icon on the 115SAM Moodle page,
by the above deadline at 23:55.
GUIDELINES AND BACKGROUND TO THE ASSIGNMENT:
This assignment is designed to assess learning outcomes 1-3 and accounts for 50% of the overall module mark.
The intended learning outcomes are that on completion of this module the student should be able to:
1. Understand the organisational context - commercial, voluntary, public sectors
and interdependencies between them.
2. Identify the basic principles of business including the way in which businesses operate
and the factors that influence the process of making managerial decisions.
3. Demonstrate an understanding of the core concepts in each of the business functional areas
and their integration within the broader organisational context.
mailto:[email protected]
This document is for Coventry University students for their own use in completing their assessed work for this module and should not be
passed to third parties or posted on any website. Any infringements of this rule should be reported to [email protected]
Page 2 of 6
The case study
Background
Shoe-Makers Ltd produces fashion boots and industrial footwear, which are sold under the brand name of “Big
Boots”. This footwear brand can only be bought in specialist retail outlets throughout the UK or from their own
shop, which is situated in the heart of Manchester.
During the 1990s the company achieved huge successes. Their footwear range was
particularly popular with the student segment of the market, because of their durability.
Sales to other segments of the market were also increasing, as were their profits.
The managers of the company decided to expand their factory to cope with this increased
demand, which also meant doubling their production workforce.
The present situation
The factory is situated in a rural area approxi ...
Employment law case briefInternet, select and research an emplo.docxAASTHA76
Employment law case brief
Internet, select and research an employment law case no greater than five (5) years old
three to four (3-4) page brief
1. Summarize the issue of the case, and then explain the employment law that was violated.
2. Evaluate the type of impact the violation had on the organization then determine two (2) ways the organization could mitigate the issue. Justify your response.
3. Based on your research, determine if a policy was or was not in place during the violation. Then, recommend a communication for all employees to enhance the knowledge of the policy. Support your response.
4. As a HR Manager, explore an organization you worked for or familiar with, then suggest three (3) ways you could make the organization violation free from employment law issues. Justify your response.
5. Use at least three (3) quality academic resources in this assignment. Note: Wikipedia and other Websites do not qualify as academic resources.
Faculty of Business and Law
aCADEMIC YEAR 2018-19
assessment brief
Module Code:
UMKDC7-15-3
Module Title:
Staging & Evaluating Events
Submission Deadline:
2pm, 11th December 2018
Assessment Component
Component B (Report)
Assessment Weighting:
50% of total module mark
Marking and feedback deadline (20 working days)
16th January 2019 (This takes Christmas into account)
Assessment Instructions
, REPORT
Assessment Title: Event Staging Report
This is an individual piece of work and your submission will be in the form of a report. You should draw upon event team collaborative work undertaken during workshops and arranged event team meetings.
Your discussion should refer to your team event as staged during this module and to other specific named events and event types. You should refer to academic and practitioner literature, and wherever possible incorporate contemporary case-studies.
Report Requirements:
Using appropriate theoretical frameworks and drawing upon your work in event teams, detail the significance and impact of two event management domains. You are also required to consider techniques for the effective management and evaluation of each domain. You should choose two of the following event staging domains:
· Risk Management
· Event Experience
· Stakeholder Engagement
· Corporate Social Responsibility
· Managing Volunteers
Module Learning Outcomes Assessed
· Demonstrate understanding of the nature and meaning of events and the ‘event experience’, and the challenges of meeting the diverse needs and expectations of different stakeholders.
· Explain theories and concepts drawn from service operations and events management, and discuss their application in a practical context.
· Demonstrate knowledge of the legal and ethical responsibilities of staging events safely and sustainably.
· Apply a range of relevant tools and techniques in the evaluation, monitoring and measurement of events and their economic, social and/or environmental impacts
Marking Criteria
The followi.
The document provides guidance for candidates completing an assignment for a CAM Digital Marketing Planning qualification. It outlines regulations around word counts, plagiarism, submission deadlines, and other policies. It also provides context for two tasks in developing a digital marketing plan for increasing customer engagement for an organization. For the first task, candidates are asked to analyze a competitor, audit their own organization's online presence, identify objectives and outline a digital marketing plan. For the second task, candidates must evaluate the benefits of digital planning and recommend improvements to the process.
- Nike, one of the largest sports marketers, is expected to cut its marketing budget in response to the economic recession. This could significantly impact the sports marketing industry.
- Nike signaled it was in cost-cutting mode by announcing plans to eliminate up to 1,400 jobs. It will likely reduce spending on endorsements, advertising, and sponsorships by dropping lesser athletes and teams.
- In the past Nike was not known for frugality, but it emphasized cost-tightening in a recent conference call, suggesting its sports marketing strategy going forward will be less free-spending than before.
MITS6004:Enterprise Resource Planning
MITS6004
Enterprise Resource Planning
Assignment 2
Research Study
March 2020
MITS6004:Enterprise Resource Planning
Research Study
Assignment 2 - Research Report - 10% (Due Session 8) Individual Assignment
For this component you will be required to analyze a case study of an organization and write
a report on it on a recent academic paper on a topic related to ERP implementation on any
organization. Some possible topic areas include but are not limited to:
• Digital Transformation
• An analysis of success and failure factors for ERP Systems in Engineering and
Construction Firms.
• System Integration Challenges
• Project Management methodologies
• Securing an ERP implementation
• Web based ERP Systems
• Promise and Performance of ERP
• Critical success factors for ERP Implementation in a company
• Role of management in designing enterprise systems integration
• Risk areas found in ERP Implementation
• IoT and ERP
• Supply chain planning and Execution
• Warehouse Management
• Data Intelligence for Enterprise AI
The paper you select must be directly relevant to one of the above topics or another topic
and be related to ERP or Software Engineering. The paper must be approved by your lecturer
and be related to what we are studying this semester in Enterprise Resource Planning. The
paper can be from any academic conference or other relevant Journal or online sources such
as Google Scholar, Academic department repositories, or a significant commercial company
involved in research such as IBM etc. All students must select a different paper. Thus, the
paper must be approved by your lecturer before proceeding. In case two students are wanting
to present on the same paper, the first who emails the lecturer with their choice will be
allocated that paper. Please note that popular magazine or web-site articles are not academic
papers.
A grade of 10% of the Units mark will be awarded for your presentation and your participation
in other student presentations. You are to prepare a set of powerpoint slides for your
presentation. If you do not participate in at least 70% of other student’s presentations, you
will forfeit a significant proportion of the marks for this component.
MITS6004:Enterprise Resource Planning
Note: if class numbers are large the presentations may be organized into groups, but students
will still all need to select their own individual paper for Assignment 2. In the case where
presentations are arranged in groups each group can decide which students’ paper will be
used for the presentation.
The presentations will occur in sessions 5-12 on the academic calendar for the semester and
the order of presentations will be by arrangement, but these will be evenly spread over those
sessions.
What to Submit.
For this component you will write a report or critique on the paper yo ...
We are providing the assignment help for all the subjects Globally. Our task specialists realize the fear that you experience when it comes to your Assignment Help For All Subjects. We providing solutions, PPTs, excel sheets and many more.
Visit our website:
https://www.moodlemonkey.com/
https://www.moodlemonkey.com/solution/
https://www.moodlemonkey.com/power-point-presentation/
https://www.moodlemonkey.com/about-us/
MAN00034MPart ATHE YORK MANAGEMENT SCHOOLModule .docxjessiehampson
MAN00034M
Part A
THE YORK MANAGEMENT SCHOOL
Module: Ethics & Sustainability Reporting
Module Co-ordinator: Matthias HambachAssessment: Open
Word count: 1500 words
Release: Spring Term Week 2
Submission: Tuesday 21st April 2020
Weighting 50%
Important information.
A penalty of FIVE marks will be deducted for late submissions that are made up to and including the first hour of the deadline. Submissions that are more than one hour late but within the first 24 hours of the deadline will incur a penalty of TEN marks. After the first 24 hours have passed, 10 marks will be deducted for every 24 hours (or part thereof) that the submission is late for a total of 5 days. After 5 days it is treated as a non-submission and given a mark of zero. The consequences of non-submission are serious and can include de-registration from the University.
If you are unable to complete your open assessment by the submission date indicated above because of Exceptional Circumstances you can apply for an extension. If unforeseeable and exceptional circumstances do occur, you must seek support and provide evidence as soon as possible at the time of the occurrence. Applications must be made before the deadline to be considered.
Full details of the Exceptional Circumstances Policy and claim form can be found here: https://www.york.ac.uk/students/studying/progress/exceptional-circumstances
If you submit your open assessment on time but feel that your performance has been affected by Exceptional Circumstances you may submit an Exceptional Circumstances Affecting Assessment claim form by 11am, [7 days from the published assessment submission deadline]. If you do not submit by the deadline indicated without good reason your claim will not be considered.
Please take proper precautions to safeguard your work and remember to make backup copies of your data. The University provides all its students with storage space on the University server and you should save and back up any work in progress on this server on a regular basis. Computer failure and theft of your equipment or storage media are not considered exceptional circumstances and extensions cannot be granted for work lost for these reasons.
Word count requirements
· The word count for this assignment is 1500.
· You must state on the front of your assignment the number of words used and this will be checked.
· The main text for this assignment must be word-processed in Times New Roman, Font 12, double spacing, minimum 2cm margins all around.
· You must observe the word count specified in this assignment brief. The School has a policy of accepting variations to the recommended word count of plus or minus 10%.
What does this mean for you?
Markers will mark your work up to the word count maximum plus 10% and then will stop marking; therefore all words which are in excess of the word count plus 10% will not be marked.
Where your word count is more than 10% below that specifie.
This document provides guidance and regulations for candidates completing the Professional Diploma in Marketing assessment on marketing planning. It outlines that candidates must be registered CIM members and adhere to word count, plagiarism and confidentiality policies. The assessment will be marked based on demonstration of concepts, application, evaluation and presentation skills based on a marketing plan for the candidate's organization. Tutors can provide limited feedback but not complete assessments.
The document discusses return on investment (ROI) in training and development. It covers determining ROI by identifying stakeholders' needs, setting goals and objectives, assessing learning outcomes, and calculating expenses. ROI is important to quantify training effectiveness, manage budgets, and gain management support. The document also outlines models for calculating ROI, factors to consider in reporting findings to stakeholders, and the importance of using data to improve future training.
Academic Year 201920Assessment GuideTerm .docxdaniahendric
Academic Year 2019/20
Assessment Guide
Term 2 20th January 2020 - 08th April 2020
Module Leader
Name: Dr Lazarus T. Mabvira
Email: [email protected]
Room: US2.33
Student Hours: Monday 15-1700hrs
Wednesday 14-1600hrs
Other Tutors
Kwabena AGYEMANG-BADU
Igbekele OSINUBI
Aini SHAHAR
Hatem ELFEITURI
Nurat AJIBADE
Assessment
Individual Coursework
10th April 2020 @ 2359hrs
This assignment accounts for 50% of the module marks.
Your Task:
The Fleet Highlands Café is a company that prepares meals for tourists and citizens in its kitchen located next to the local airport. The company’s planning and actual budgets for March appears below:
The Fleet Highlands Café
Planning and actual budgets for the month ended March 31, 2019
PLANNING ACTUAL
Budgeted meals quantity (q)20 000 18 000
Revenues (£5.00q) £100 000 £90 000
Expenses:
Raw material (£2.50q) 50 000 45 000
Wages and salaries (£5 500+£0.25q) 10 500 10 000
Utilities (£2 500 + £0.05q) 3 500 3 400
Facility rent 5 000 5 500
Insurance 2 800 3 200
Fuel 2 500 2 800
Net Operating Income£25 700 £20 100
Required:
a) What is the objective of preparing a budget for Fleet Highlands Café? (10 marks)
b) Prepare a report showing the company’s revenue and spending variance for March? (20 marks)
c) Which variances should be of concern to management? Explain (40 marks)
d) Advise the Fleet Highlands Café on what they need to do to maintain their profitability and sustainability going forward. (20 marks)
The word count for this assignment is 1,500 words and will not include the title page, executive summary, contents page or bibliography.
It is important that you show knowledge of key debates within the wider literature. Also, it is strongly advised that you are critical in your writing and ensure a good level of integration and coherence in applying theories. Please work on, and ensure an excellent level of criticality, coherence, and flow of your report. This will require effective discussion and clarity.
Please note that a significant amount of the marks is awarded based on wider reading, critical and logical presentation, quality of argument, referencing, academic integrity and academic writing conventions. Please see Assessment Criteria on the Moodle.
Reassessment
The reassessment will be a resubmission of this report, with tracked changes made in response to the feedback given. The date for Reassessment is 30th May 2020.
The Learning Outcomes assessed by this assessment are:
Knowledge
1. Demonstrate an understanding of different markets and sources of finance; and the role of budgeting in an organisation.
2. Be able to assess budgets based financial data to support organisational objectives (CMI Los 2).
Thinking skills
3. Analyse the information contained in a company’s annual report; and appraise finance and investment decision.
Skills for life and work (general skills)
4. ...
Academic Year 201920Assessment GuideTerm .docxSALU18
Academic Year 2019/20
Assessment Guide
Term 2 20th January 2020 - 08th April 2020
Module Leader
Name: Dr Lazarus T. Mabvira
Email: [email protected]
Room: US2.33
Student Hours: Monday 15-1700hrs
Wednesday 14-1600hrs
Other Tutors
Kwabena AGYEMANG-BADU
Igbekele OSINUBI
Aini SHAHAR
Hatem ELFEITURI
Nurat AJIBADE
Assessment
Individual Coursework
10th April 2020 @ 2359hrs
This assignment accounts for 50% of the module marks.
Your Task:
The Fleet Highlands Café is a company that prepares meals for tourists and citizens in its kitchen located next to the local airport. The company’s planning and actual budgets for March appears below:
The Fleet Highlands Café
Planning and actual budgets for the month ended March 31, 2019
PLANNING ACTUAL
Budgeted meals quantity (q)20 000 18 000
Revenues (£5.00q) £100 000 £90 000
Expenses:
Raw material (£2.50q) 50 000 45 000
Wages and salaries (£5 500+£0.25q) 10 500 10 000
Utilities (£2 500 + £0.05q) 3 500 3 400
Facility rent 5 000 5 500
Insurance 2 800 3 200
Fuel 2 500 2 800
Net Operating Income£25 700 £20 100
Required:
a) What is the objective of preparing a budget for Fleet Highlands Café? (10 marks)
b) Prepare a report showing the company’s revenue and spending variance for March? (20 marks)
c) Which variances should be of concern to management? Explain (40 marks)
d) Advise the Fleet Highlands Café on what they need to do to maintain their profitability and sustainability going forward. (20 marks)
The word count for this assignment is 1,500 words and will not include the title page, executive summary, contents page or bibliography.
It is important that you show knowledge of key debates within the wider literature. Also, it is strongly advised that you are critical in your writing and ensure a good level of integration and coherence in applying theories. Please work on, and ensure an excellent level of criticality, coherence, and flow of your report. This will require effective discussion and clarity.
Please note that a significant amount of the marks is awarded based on wider reading, critical and logical presentation, quality of argument, referencing, academic integrity and academic writing conventions. Please see Assessment Criteria on the Moodle.
Reassessment
The reassessment will be a resubmission of this report, with tracked changes made in response to the feedback given. The date for Reassessment is 30th May 2020.
The Learning Outcomes assessed by this assessment are:
Knowledge
1. Demonstrate an understanding of different markets and sources of finance; and the role of budgeting in an organisation.
2. Be able to assess budgets based financial data to support organisational objectives (CMI Los 2).
Thinking skills
3. Analyse the information contained in a company’s annual report; and appraise finance and investment decision.
Skills for life and work (general skills)
4..
This document is for Coventry University students for their owGrazynaBroyles24
This document provides an assignment brief for a Business Analytics module at Coventry University. Students are instructed to complete 3 tasks analyzing a time series data set covering 5 years. They must experiment with forecasting models to predict the next year's quarterly figures, explain how clustering could be used, and write a well-structured report of their findings. The submission deadline is April 29th at 6pm and late submissions will not be accepted without an approved extension or deferral.
Similar to Centre for Enhancementof Learning and TeachingAssessment Cov.docx (15)
1. The ALIVE status of each SEX. (SEX needs to be integrated into th.docxketurahhazelhurst
1. The ALIVE status of each SEX. (SEX needs to be integrated into the only Male, Female, ND, and Other) (bar comparison chart, pie comparison chart)
2. How many Male, Female, ND, and Other are there in each ALIGN. (Bar comparison chart)
3. How many red-haired heroes do Marvel and DC have?
.
1. Some potentially pathogenic bacteria and fungi, including strains.docxketurahhazelhurst
1. Some potentially pathogenic bacteria and fungi, including strains of Enterococcus, Staphylococcus, Candida, and Aspergillus, can survive for one to three months on a variety of materials found in hospitals, including scrub suits, lab coats, plastic aprons, and computer keyboards. What can hospital personnel do to reduce the spread of these pathogens?
2. Human immunodeficiency virus (HIV) preferentially destroys CD4+ cells. Specifically, what effect does this have on antibody and cell-mediated immunity?
**Provide APA references for each
.
1. Taking turns to listen to other students is not always easy f.docxketurahhazelhurst
1. Taking turns to listen to other students is not always easy for young children. What does the research show about promoting good listeners in the classroom setting?
2. How would you help the shyest student to become a confident speaker? How would you help the overly confident speaker to have self-control? Why are these skills important to instill in children at this age? How can becoming a confident speaker encourage stronger advocacy skills for themselves? Likewise, how does maintaining self-control encourage better listening?
.
1. The main characters names in The Shape of Things are Adam and E.docxketurahhazelhurst
1. The main characters names in "The Shape of Things" are Adam and Evelyn, suggesting the play is a retelling of the original creation myth. Compare the original “Adam and Eve” and characters in the Judea-Christian creation account to Adam and Evelyn. How is The Shape of Things similar or different from the traditional Judea-Xian account? (Keep in mind the main difference being art and artistic versus theistic creation).
2. The “garden” is the museum, and roped off sculpture with the fig leaf is, like the tree of good and evil, what you’re not supposed to touch. Why does the author present the museum as a creation space? How is the sculpture like the tree of good and evil? What happens when they cross the line and touch (or photograph) it?
3. Compare Evelyn and Pygmalion as creators. How does their gender effect their position in history and creation? How do both their creations critique the culture in which they exist? Describe the "changes" to society that Evelyn and Pygmalion aspire to in their art.
4. How much are the creators (Evelyn and Pygmalion) in control of creation and their art work? Where does their control break down? What is the difference between creator and creature; or is the creature reducible to its creator?
5. When does Adam assert his own mind, (if at all) or veer towards independence by not relying on the tools to achieve superficial beauty that Evelyn imparts?
.
1. Select one movie from the list belowShutter Island (2010; My.docxketurahhazelhurst
1. Select one movie from the list below:
Shutter Island (2010; Mystery, Thriller; Leonardo DiCaprio, Mark Ruffalo
2. Watch the film you have selected as a psychology student and not merely as an ordinary film viewer (it is suggested that you watch the selected film multiple times).
3. Provide your own summary of the film, using psychological terms and concepts that you have learned in class and from your textbook. State clearly the psychological disorder you have seen portrayed in the film you have chosen, using DSM criteria/language. You should explain the psychological disorder portrayed in the movie. Determine and evaluate if the disorder identified in the film is accurate according to your textbook and other resource materials. Provide evidence using actual behaviors seen in the film. Is the depiction of the psychological disorder in the film accurate or not? Give evidence to support your claims using observable behaviors from the movie.
4. Based on the information from the film, determine what clinical diagnosis (or diagnoses) a character from the movie most likely has/have (can be the main character or supporting characters). Use criteria provided by the DSM-5 and provide an evidence-based diagnosis/diagnoses of the person. You will need to justify their diagnoses by demonstrating how the character’s symptoms meet some or all the criteria outlined in the DSM-5 as evidence of your diagnosis/diagnoses. Everything that you assert should be supported by evidence.
7. Be sure to use APA format using the latest edition of the APA Manual (7th edition).
.
1. Select a system of your choice and describe the system life-cycle.docxketurahhazelhurst
1. Select a system of your choice and describe the system life-cycle. Construct a detailed flow diagram tailored to your situation
2. What characteristics of an airplane would you attribute to the system as a whole rather than to a collection of its parts? Explain why.
.
1. Sensation refers to an actual event; perception refers to how we .docxketurahhazelhurst
1. Sensation refers to an actual event; perception refers to how we interpret the event. What are some cultural differences that might affect responses to particular stimuli, particularly in taste and pain?
2. Most of us feel like we never get enough sleep. What are the stages of sleep and what is the importance of sleep? What are some common sleep disorders and treatments?
.
1. The Institute of Medicine (now a renamed as a part of the N.docxketurahhazelhurst
1. The Institute of Medicine (now a renamed as a part of the
National Academies of Sciences, Engineering, and Medicine
) defined patient-centered care as: "Providing care that is respectful of and responsive to individual patient preferences, needs, and values, and ensuring that patient values guide all clinical decisions.”[1] While this definition clearly emphasizes the importance of a patient’s perspective in the context of clinical care delivery, it does not allow managers to focus on the actual “person” inside the institutional role of the patient.
In the same sense that a person who is incarcerated in a prison may receive extremely humane treatment, the “person” is still defined into the role of an “inmate,” and as such cannot, by definition, be granted the same rights and privileges as a non-institutionalized member of the civil order enjoys. In other words, I may be placed in a cell with great empathy and understanding of my preferences, needs, and values, but I am still being locked-up in jail.
No one is suggesting that being admitted into a jail cell is the same as being admitted into a hospital bed. There are many obvious differences between the two, including the basic purpose of the two institutions.
But while much is different, what is the same is how a pre-existing set of structured behaviors and processes are used to firmly, and without asking or negotiating, radically transform a “regular” person into a defined role of a “patient” that then can be diagnosed, treated, and discharged back into the world once the patient has finished their “time” in the “system.”
While patient-centered care emphasizes the value of increased sensitivity to a patient’s preferences, needs, and values, what we want to focus on is how decisions made by healthcare leaders affect the actual experience of a person receiving that care.
So with the "real person" in mind, this week's question is:
What can healthcare leaders do in improve the actual personal experience that "real people" go through as our "patients?"
(Be sure to develop your answers AFTER you review the definition and roles of "Leadership" in the readings for this week).
[1] Institute on Medicine, Crossing the Quality Chasm: A New Health System for the 21st Century, March, 2001
2. Health Information Technonogy - PPP Discussion
The board has created an innovation fund designed to foster improved quality, increased access, or reduced costs in healthcare delivery. Select a health information technology related to genomics, precision medicine, or diagnostics that you would propose to be funded for implementation. Prepare a PowerPoint presentation that describes the selected health information technology, what it does, why it would be beneficial, and what risks may be involved. Please note, this activity is weighted 5% toward the final grade. The PowerPoint should be no more than 5-6 slides with the presenter's notes. Follow the APA format.
.
1. The Documentary Hypothesis holds that the Pentateuch has a number.docxketurahhazelhurst
1. The Documentary Hypothesis holds that the Pentateuch has a number of underlying documents (alt., sources) that were ultimately gathered and sewn into the Pentateuch as we now have it. The method of separating those underlying documents is called source criticism. Please perform a source-critical analysis of Gen 1-3. In so doing, please identify the significant features that distinguish each underlying document. Note: There are many such features.
2. Why are covenants important in the Bible? What do they accomplish? Are they all the same, whether in structure or outlook? Do the different writers view them differently? What does the ancient Near Eastern background to the biblical covenant contribute to our understanding?
3. Dt 6:4 used to be translated
“Hear, O Israel: The LORD [YHWH] our God, the LORD [YHWH] is one.”
Currently, we translate
“Hear, O Israel: The LORD [YHWH] is our God, the LORD [YHWH] alone.”
In all likelihood, the second translation is grammatically preferable. What is the interpretive difference between “one” and “alone”? Is it significant? How, if at all, does this verse relate to the First Commandment? How does this verse relate to Gen 1:26, 3:22, and 11:7? How does this verse relate to the variant non-MT variant in Dt 32:8-9 (as reproduced in HarperCollins)? Why is any of this important?
Be sure to provide a careful, well-written essay which gives ample biblical examples (proof texts) to support the point(s) you wish to make.
.
1. Search the internet and learn about the cases of nurses Julie.docxketurahhazelhurst
1. Search the internet and learn about the cases of nurses Julie Thao and Kimberly Hiatt.
2. List and discuss lessons that you and all healthcare professionals can learn from these two cases.
3. Describe how the principle of beneficence and the virtue of benevolence could be applied to these cases. Do you think the hospital adminstrators handled the situations legally and ethically?
4. In addition to benevolence, which other virtues exhibited by their colleagues might have helped Thao and Hiatt?
5. Discuss personal virtues that might be helpful to second victims themselves to navigate the grieving process.
Scholarly article, APA format, and no grammar error
.
1. Search the internet and learn about the cases of nurses Julie Tha.docxketurahhazelhurst
1. Search the internet and learn about the cases of nurses Julie Thao and Kimberly Hiatt.
2. List and discuss lessons that you and all healthcare professionals can learn from these two cases.
3. Describe how the principle of beneficence and the virtue of benevolence could be applied to these cases. Do you think the hospital adminstrators handled the situations legally and ethically?
4. In addition to benevolence, which other virtues exhibited by their colleagues might have helped Thao and Hiatt?
5. Discuss personal virtues that might be helpful to second victims themselves to navigate the grieving process.
use reference and scholarly nursing article.
.
1. Review the three articles about Inflation that are found below th.docxketurahhazelhurst
1. Review the three articles about Inflation that are found below this.
Globalization and Inflatio
n
Drivers of Inflation
Inflation
and Unemploymen
t
2. Locate two JOURNAL articles which discuss this topic further. You need to focus on the Abstract, Introduction, Results, and Conclusion. For our purposes, you are not expected to fully understand the Data and Methodology.
3. Summarize these journal articles. Please use your own words. No copy-and-paste. Cite your sources.
4.The replies are due by the deadline specified in the Course Schedule.
Please post (in APA format) your article citation.
.
1. Review the following request from a customerWe have a ne.docxketurahhazelhurst
1. Review the following request from a customer:
We have a need to replace the aging Signage Application. This application is housed in District 4 and serves the district as well as two other districts. We would like a new application that can be used statewide to track all information related to road signs.
The current system is old and doesn’t do most of what we need it to.
The current system has a whole bunch of reports, but no way for the user to update them by themselves without getting IT involved.
We also can’t create our own reports, on-demand, when we need to. Currently, data is entered into the application manually by Administrative Staff, but in the future, we would like to be able to take a picture of the road sign using a phone app, and have it automagically populate the database with geospatial location and other information. We thought about having a Smart Watch interface, but we don’t need that. Also, the current method does not have any way to manage the quality of the data that is entered, so there is a lot of garbage information there. There is no way to centrally manage security access, with the existing application. We want to get real time alerts when a sign gets knocked over in an accident and have a dashboard that shows where signs have been knocked over across the state. This is kind of important, but not super-critical. We need to store location information, types of signs, when a new sign is installed, who installed it, etc. We plan to provide the phone app to drivers in each district who will drive around, take pictures of the signs, and upload them to the database at the end of each day, or in realtime, if a data connection is available.
Back in Central Office, reviewers will review the sign information and validate it. A report will be printed every month with the results and a map. There are probably other things, but we can’t think of anything else right now.
2. List the main goal(s) of this request
3. Write all the user stories you see (include value statements and acceptance criteria, if possible)
4. Prioritize the user stories as
a. Critical
b. Important
c. Useful
d. Out of Scope
5. Are the user stories sufficiently detailed? If not, what steps would you take to split them/further define them?
6. What are the known Data Entities?
7. Is there an implied business process? Draw an activity diagram or a flow chart of it
8. Who are the actors/roles?
9. What questions would you ask of the stakeholders to get more information?
10. What technology should be used to implement the solution?
11. What would you do next as the assigned Business Analyst working on an Agile team?
.
1. Research risk assessment approaches.2. Create an outline .docxketurahhazelhurst
1. Research risk assessment approaches.
2. Create an outline for a basic qualitative risk assessment plan.
3. Write an introduction to the plan explaining its purpose and importance.
4. Define the scope and boundaries for the risk assessment.
5. Identify data center assets and activities to be assessed.
6. Identify relevant threats and vulnerabilities. Include those listed in the scenario and add to the list if needed.
7. Identify relevant types of controls to be assessed.
8. Identify the key roles and responsibilities of individuals and departments within the organization as they pertain to risk assessments.
9. Develop a proposed schedule for the risk assessment process.
10. Complete the draft risk assessment plan detailing the information above. Risk assessment plans often include tables, but you choose the best format to present the material. Format the bulk of the plan similar to a professional business report and cite any sources you used.
.
1. Research has narrowed the thousands of leadership behaviors into .docxketurahhazelhurst
1. Research has narrowed the thousands of leadership behaviors into two primary dimensions. Please list and discuss these two behaviors.
2. Distinguish between charismatic, transformational, and authentic leadership. Could an individual display all three types of leadership?
.
1. Research Topic Super Computer Data MiningThe aim of this.docxketurahhazelhurst
1. Research Topic: Super Computer Data Mining
The aim of this project is to produce a super-computing data mining resource for use by the UK academic community which utilizes a number of advanced machine learning and statistical algorithms for large datasets. In particular, a number of evolutionary computing-based algorithms and the ensemble machine approach will be used to exploit the large-scale parallelism possible in super-computing. This purpose is embodied in the following objectives:
1. to develop a massively parallel approach for commonly used statistical and machine learning techniques for exploratory data analysis
1. to develop a massively parallel approach to the use of evolutionary computing techniques for feature creation and selection
1. to develop a massively parallel approach to the use of evolutionary computing techniques for data modelling
1. to develop a massively parallel approach to the use of ensemble machines for data modelling consisting of many well-known machine learning algorithms;
1. to develop an appropriate super-computing infra-structure to support the use of such advanced machine learning techniques with large datasets.
Research Needs:
Problem definition – In the first phase problem definition is listed i.e. business aims and objectives are determined taking into consideration certain factors like the current background and future prospective.
Data exploration – Required data is collected and explored using various statistical methods along with identification of underlying problems.
Data preparation – The data is prepared for modeling by cleansing and formatting the raw data in the desired way. The meaning of data is not changed while preparing.
Modeling – In this phase the data model is created by applying certain mathematical functions and modeling techniques. After the model is created it goes through validation and verification.
Evaluation – After the model is created, it is evaluated by a team of experts to check whether it satisfies business objectives or not.
Deployment – After evaluation, the model is deployed and further plans are made for its maintenance. A properly organized report is prepared with the summary of the work done.
Research paper Policy
· APA format
. https://apastyle.apa.org/
. https://owl.purdue.edu/owl/research_and_citation/apa_style/apa_formatting_and_style_guide/general_format.html
· Min number of pages are 15 pages
· Must have
. Contents with page numbers
. Abstract
. Introduction
. The problem
4. Are there any sub-problems?
4. Is there any issue need to be present concerning the problem?
. The solutions
5. Steps of the solutions
. Compare the solution to other solution
. Any suggestion to improve the solution
. Conclusion
. References
· Missing one of the above will result -5/30 of the research paper
· Paper does not stick to the APA will result in 0 in the research paper
· Submission
. you have multiple submission to check you safe assignments
. The percentage accepted is 1%.
1. Research and then describe about The Coca-Cola Company primary bu.docxketurahhazelhurst
1. Research and then describe about The Coca-Cola Company primary business activities. Include: Minimum 7 Pages. Excluding reference page
2.
A. A brief historical summary,
B. A list of competitors,
C. The company's position within the industry,
D. Recent developments within the company/industry,
E. Future direction, and
F. Other items of significance to your corporation.
3. Include information from a variety of resources. For example:
A. Consult the Form 10-K filed with the SEC.
B. Review the Annual Report and especially the Letter to Shareholders
C. Explore the corporate website.
D. Select at least two significant news items from recent business periodicals
The report should be well written with cover page, introduction, the body of the paper (with appropriate subheadings), conclusion, and reference page.
.
1. Prepare a risk management plan for the project of finding a job a.docxketurahhazelhurst
1. Prepare a risk management plan for the project of finding a job after graduation.
and
2. Develop a reward system for motivating IPT members to do their jobs more conscientiously and to take on more responsibility.
[The assignment should be at least 400 words minimum and in APA format (including Times New Roman with font size 12 and double spaced), and attached as a WORD file.]
Plagiarism free
.
1. Please define the term social class. How is it usually measured .docxketurahhazelhurst
1. Please define the term social class. How is it usually measured? What are some ways that social class is affecting health outcomes for people who become ill with COVID-19?
2. What is the CARES Act? Has it been enough? What has happened to people's ability to pay their bills since it expired?
3. As things stand now, data is showing higher COVID-19 related mortality rates for African Americans. Given what you know from the textbook and from the attached articles, what are some explanations for the disparity?
4. What is environmental racism (injustice)? How does environmental racism put some populations at higher risk for severe medical complications than others? (Vice article)
https://www.theatlantic.com/ideas/archive/2020/07/600-week-buys-freedom-fear/613972/
https://www.vox.com/2020/4/10/21207520/coronavirus-deaths-economy-layoffs-inequality-covid-pandemic
https://www.vice.com/en_us/article/pke94n/cancer-alley-has-some-of-the-highest-coronavirus-death-rates-in-the-country
https://www.theguardian.com/us-news/2020/apr/12/coronavirus-us-deep-south-poverty-race-perfect-storm
.
Macroeconomics- Movie Location
This will be used as part of your Personal Professional Portfolio once graded.
Objective:
Prepare a presentation or a paper using research, basic comparative analysis, data organization and application of economic information. You will make an informed assessment of an economic climate outside of the United States to accomplish an entertainment industry objective.
How to Fix the Import Error in the Odoo 17Celine George
An import error occurs when a program fails to import a module or library, disrupting its execution. In languages like Python, this issue arises when the specified module cannot be found or accessed, hindering the program's functionality. Resolving import errors is crucial for maintaining smooth software operation and uninterrupted development processes.
This presentation was provided by Steph Pollock of The American Psychological Association’s Journals Program, and Damita Snow, of The American Society of Civil Engineers (ASCE), for the initial session of NISO's 2024 Training Series "DEIA in the Scholarly Landscape." Session One: 'Setting Expectations: a DEIA Primer,' was held June 6, 2024.
বাংলাদেশের অর্থনৈতিক সমীক্ষা ২০২৪ [Bangladesh Economic Review 2024 Bangla.pdf] কম্পিউটার , ট্যাব ও স্মার্ট ফোন ভার্সন সহ সম্পূর্ণ বাংলা ই-বুক বা pdf বই " সুচিপত্র ...বুকমার্ক মেনু 🔖 ও হাইপার লিংক মেনু 📝👆 যুক্ত ..
আমাদের সবার জন্য খুব খুব গুরুত্বপূর্ণ একটি বই ..বিসিএস, ব্যাংক, ইউনিভার্সিটি ভর্তি ও যে কোন প্রতিযোগিতা মূলক পরীক্ষার জন্য এর খুব ইম্পরট্যান্ট একটি বিষয় ...তাছাড়া বাংলাদেশের সাম্প্রতিক যে কোন ডাটা বা তথ্য এই বইতে পাবেন ...
তাই একজন নাগরিক হিসাবে এই তথ্য গুলো আপনার জানা প্রয়োজন ...।
বিসিএস ও ব্যাংক এর লিখিত পরীক্ষা ...+এছাড়া মাধ্যমিক ও উচ্চমাধ্যমিকের স্টুডেন্টদের জন্য অনেক কাজে আসবে ...
Main Java[All of the Base Concepts}.docxadhitya5119
This is part 1 of my Java Learning Journey. This Contains Custom methods, classes, constructors, packages, multithreading , try- catch block, finally block and more.
The simplified electron and muon model, Oscillating Spacetime: The Foundation...RitikBhardwaj56
Discover the Simplified Electron and Muon Model: A New Wave-Based Approach to Understanding Particles delves into a groundbreaking theory that presents electrons and muons as rotating soliton waves within oscillating spacetime. Geared towards students, researchers, and science buffs, this book breaks down complex ideas into simple explanations. It covers topics such as electron waves, temporal dynamics, and the implications of this model on particle physics. With clear illustrations and easy-to-follow explanations, readers will gain a new outlook on the universe's fundamental nature.
A review of the growth of the Israel Genealogy Research Association Database Collection for the last 12 months. Our collection is now passed the 3 million mark and still growing. See which archives have contributed the most. See the different types of records we have, and which years have had records added. You can also see what we have for the future.
Centre for Enhancementof Learning and TeachingAssessment Cov.docx
1. Centre for Enhancement
of Learning and Teaching
Assessment Coversheet and Feedback Form
Complete the details marked in the coloured text and leave
everything else blank. Copy and paste your submission after the
first pages as indicated. You are reminded of the University
regulations on cheating. Except where the assessment is group-
based, the final piece of work which is submitted must be your
own work. Close similarity between submissions is likely to
lead to an investigation for cheating. You must submit a file in
an MSWord or equivalent format as tutors will use MSWord to
provide feedback including, where appropriate, annotations in
the text.
Student Name
Reasonable Adjustments
Student Number
Check this box [x] if the Faculty has notified you that you are
eligible for a Reasonable Adjustment (including additional
time) in relation to the marking of this assessment. Please note
that action may be taken under the University’s Student
Disciplinary Procedure against any student making a false claim
for Reasonable Adjustments.
Course and Year
MSc Management
Module Code
ACC7032
2. Module Title
Managerial Finance
Personal Tutor
None
First Marker Name:
First Marker Signature:
Date:
Feedback: General comments on the quality of the work, its
successes and where it could be improved
Provisional Uncapped Mark Marks will be capped if this was a
late submission or resit assessment and may be moderated up or
down by the examination board.
%
Feed Forward: How to apply the feedback to future submissions
Quality and use of Standard English and Academic Conventions
Spelling Errors
Style is Colloquial
Standard is a Cause for Concern
Grammatical Errors
Inappropriate Structure
If the box above has been ticked you should arrange a
3. consultation with a member of staff from the Centre for
Academic Success via [email protected]
Punctuation Errors
Inadequate Referencing
Moderation Comments (Please note that moderation is carried
out through ‘sampling’. If this section is left blank, your work
is not part of the sample.)
Moderation is done via sampling. Your work was not part of the
sample.
Moderator Name:
Moderator Signature:
Date:
Managing Financial Performance – ACC7021
Assessment Coversheet and Feedback Form
Faculty of Business, Law and Social Sciences
School of Business
Student Name
A. Student
Reasonable Adjustments
Student Number
1……………….
Check this box [x] if the Faculty has notified you that you are
eligible for a Reasonable Adjustment (including additional
time) in relation to the marking of this assessment. Please note
that action may be taken under the University’s Student
Disciplinary Procedure against any student making a false claim
4. for Reasonable Adjustments.
Course and Year
Int. MBA
Module Code
ACC7012
Module Title
Managing Financial Performance
Module Tutor
Jonathan Mills
Personal Tutor
Complete the details marked in the colored text and leave
everything else blank. Where appropriate, copy and paste your
submission after the first pages as indicated. You are reminded
of the University regulations on cheating. Except where the
assessment is group-based, the final piece of work which is
submitted must be your own work. Close similarity between
submissions is likely to lead to an investigation for cheating.
You must submit a file in an MSWord or equivalent format as
tutors will use MSWord to provide feedback including, where
appropriate, annotations in the text.
First Marker Name:
Jonathan Mills
First Marker Signature:
Jonathan Mills
Date:
13/05/2017
Feedback: General comments on the quality of the work, its
successes and where it could be improved
Thoroughly excellent, going beyond the brief and researching
5. many relevant sources and interpretations, very well done.
Very long though, so please work on saying what you need to
say more economically.
Provisional Uncapped Mark Marks will be capped if this was a
late submission or resit assessment and may be moderated up or
down by the examination board.
90 %
Feed Forward: How to apply the feedback to future submissions
Continue to work on the accuracy of your work and the quality
of your academic writing and the depth and criticality of your
arguments using a wide range of academic sources.
Quality and use of Standard English and Academic Conventions
Spelling Errors
Style is Colloquial
Standard is a Cause for Concern
Grammatical Errors
Inappropriate Structure
If the box above has been ticked you should arrange a
consultation with a member of staff from the Centre for
Academic Success via [email protected]
Punctuation Errors
Inadequate Referencing
Quality and use of Standard English and Academic Conventions
Spelling Errors
6. Style is Colloquial
Standard is a Cause for Concern
Grammatical Errors
Inappropriate Structure
If the box above has been ticked you should arrange a
consultation with a member of staff from the Centre for
Academic Success via [email protected]
Punctuation Errors
Inadequate Referencing
Moderation Comments (Please note that moderation is carried
out through ‘sampling’. If this section is left blank, your work
is not part of the sample.)
Moderator Name:
Moderator Signature:
Date:
Fail
(0%-49%)
Pass
(50%-59%)
Commendation
(60%-69%)
Distinction
7. (70%-100%)
Question 1
A lack of breadth and depth of financial analysis techniques
accompanied by incorrect formulae or calculation without
appropriate explanation.
Poor layout or presentation in anything other than business
report style. Inadequate grammar and lacking in overall
knowledgeable synthesis.
Evidence of some financial analysis techniques but with errors
of formulae and calculation with insufficient explanation and
adequate presentation.
Attempt at a business report format with some supportive
appendices. Mainly descriptive with some attempt at synthesis.
Grammar and structure being adequate.
Wide range of financial analysis techniques evident and
supported by full disclosure of formulae and accurate
calculation in a clear format.
Presented in business report format and coherently structured.
Supported by referenced appendices. Effective and well-
reasoned narrative discussion.
An excellent range of financial analysis techniques which are
supported by full disclosure of formulae and accurate
calculation in a clear format.
Excellent business report format and well structured. Supported
by fully referenced appendices. Excellent analytical and
justified explanations showing synthesis and application.
Question 2
A lack of understanding of short term and long term decision
making techniques evident. Unable to successfully distinguish
between different cost behaviours or employ a range of
8. techniques to support a conclusion. Limited or no narrative.
Ability to apply some short and long term decision making
techniques. Reasonable attempt at analysis of financial and non-
financial factors, though of limited depth.
A good use of short and long term decision making techniques
applied. Good analysis of financial and non-financial factors
which support clear and well explained conclusions.
Excellent understanding of both short and long term decision
making demonstrated through the use of suitable and well
applied techniques. Thorough and detailed critical discussion of
the proposals which extensively consider both financial and
non-financial issues and conclude.
Question 3
Failure to engage with the topic and lacking credible academic
argument. No evidence of research other than internet sites of
dubious quality. Poorly structured with inadequate grammar.
Partial engagement with the topic with some limited evidence of
research. Grammar, structure and layout adequate.
Identification and conclusion of arguments surrounding the
topic with reference to credible academic citations that are fully
referenced in a bibliography. Well-structured and coherent
narrative employing above average grammar and evidencing
significant student research.
Thoroughly developed arguments with well referenced credible
academic sources. Well-structured and presented evidencing
excellent grammar and extensive student research and analysis
of the topic area.
ACC7012 Managing Financial PerformanceB T2 2016/7Final
AssessmentAttn: Mr Jonathan MillsA. Very Good
StudentS1?1?!00Financial AccountantQuestion 1Prepare a
business report for the board of directors which analyses the
performance of ARM Holdings Plc over the financial years 2013
to 2015 and recommend any action the board should take.
9. Your report should utilise key ratios, horizontal and vertical
analysis.
Table of Contents
INTRODUCTION 6
FINANCIAL RATIO ANALYSIS – PROFITABILITY: 6
FINANCIAL RATIO ANALYSIS – LIQUIDITY: 8
FINANCIAL RATIO ANALYSIS – EFFICIENCY: 9
FINANCIAL RATIO ANALYSIS – GEARING 11
CONCLUSION AND RECOMMENDATIONS: 12
Appendix A - Financial Ratio Analysis for ARM Holding PLC,
2013-2015 – Average and Competition Benchmarks13
Appendix B - Vertical Analysis Statement of Income for ARM
Holdings Plc 2013-2015 14
Appendix C - Vertical Analysis Comprehensive Statement of
Position for ARM Holdings Plc 2013-2015 15
Appendix D - Horizontal Analysis Statement of Income for
ARM Holdings Plc 2013-2015 16
Appendix E - Horizontal Analysis Comprehensive Statement of
Position for ARM Holdings Plc 2013-2015 18
Appendix F - INTEL and AMD Annual Statement – Key Ratios
19
Question 2 - Title
Page……………………………………………………………………
………………………………………………. 20
Introduction – Part 1 of Question 2 21
Closing Tyseley and Solihull Branch Restaurants Financial
Considerations: 21
Marginal Costing: 21
Financial Projections: 21
Timing for Potential Closing – Impact of Rental Contracts
T&C’s: 22
Non-Financial Considerations: 22
Conclusion Part 1 of Question 2: 23
Introduction – Part 2 of Question 2 23
New Solihull Restaurant Financial Considerations 23
10. Profit and Loss Projections: 24
Net Present Value Forecast: 24
Non-Financial Factors for New Solihull Restaurant 24
Financing the Purchase: 24
Equity Funding: 25
Debt Financing: 25
Conclusion – Part 2 of Question 2: 25
Appendix 1 – Marginal Costing for the Company 26
Appendix 2 – Solihull Marginal Costing 5-Year Profit and Loss
5-year Projection 26
Appendix 3 – Tyseley Marginal Costing 5-Year Profit and Loss
Projection27
Appendix 4 – Restaurant Branch Location Closure Scenarios 27
Appendix 5 – Balanced Scorecards for Tyseley and Solihull
Closure 29
Appendix 6 – New Solihull Restaurant Projection – Discounted
Cash Flow 30
Appendix 7 – New Solihull Restaurant Projection – Net Present
Value Calculation 30
Appendix 8 – New Solihull Restaurant Projection – Accounting
Rate of Return 31
Question 3 - Title
Page……………………………………………………………………
………………………………………………. 32
INTRODUCTION 32
Issue More Debentures: 33
Sell Investments: 34
Halving the Receivables Period: 34
Issue More Shares: 34
Conclusion 35
Appendix A – Income Statement 36
APPENDIX B – COMPREHENSIVE BALANCE SHEET 36
APPENDIX C – FINANCIAL RATIO ANALYSIS 37
APPENDIX D – INCOME STATEMENT, DEBENTURE
FUNDING ANALYSIS 39
References: 40
11. To Board of Directors of ARM Holding PLC
From Reporting Accountant
Date 27 March 2017INTRODUCTION
The report below discusses the financial appraisal for ARM
Holding Plc for the three fiscal years 2013-2015, utilising
horizontal, vertical as well as ratio analysis of the financial
statements as well as comparisons to competitors, INTEL and
AMD, financial ratios for the same period. The analysis show
ARM is financially sound, with high growth in the profitability
ratios including PBIT, Net Profit as well as Asset return and
turnover. Excellent liquidity and ARM can easily pay off their
debts. Efficiency is shown in the improving cash flows as well
as the improving payables, however the high retained cash
levels, possibly because of the decrease in R&D spending could
indicate indecision while making the company a possible target
12. for takeover or buyout.
MARKERS COMMENTS: good introduction, correct format,
excellent presentationFINANCIAL RATIO ANALYSIS –
PROFITABILITY:
Table 1 – Profitability Ratio’s
(Appendix A)
Net Profit Margin, ROCE and Return on Assets have all
doubled in the three-year period assessed reviewed, Table 1 –
Profitability Ratio’s, (Appendix A), and this is directly tied to
the PBIT which more than doubled during the same period as
indicated in Fig 1 and in the vertical analysis of PBIT shown in
Appendix B. The increase in PBIT is related to positive
increases in sales while controlling costs which have stayed
steady or only increased slightly during the same period as the
vertical analysis in Appendix B indicates.
Fig 1
The steady rise in ROCE is a good indicator that ARM
continues to increase their domination in the market segment of
mobile devices, which is 95% in 2014, (Madhu, 2014). The
average benchmark ROCE of 18.04% for ARM is more than
double the average benchmark ROCE for the two closest
competitors, INTEL and AMD. (Appendix A), and while most
investors do tend to favor companies with a stable or rising
ROCE it can also indicate that capital is not being invested
effectively and therefore not generating shareholder return. The
comparisons to ARM’s competitors needs to be cautioned as
both INTEL and AMD are heavily invested in manufacturing
whereas ARM does not employ that level of assets which can
result in inaccurate comparisons. The increase in net profit
margin seen in Appendix A, is a good indicator that ARM is
controlling their expenses year on year as shown in both the
vertical and horizontal analysis for cost entries in Appendix B
and D. The doubling of ARM’s asset turnover during the 3-year
13. period is indicative of the increase in sales shown in the
horizontal analysis in Appendix D however the total asset
increase shown in Appendix E is a result of the increase in cash
as well as trade receivables rather than in physical assets.
ARM’s asset turnover has remained steady for the 3-year
evaluation period with a benchmark which is significantly
below that of the competition, however once again we need to
keep in mind the different nature of the business models of
ARM’s competitors and that their figures might be inflated due
to higher depreciations figures given their higher asset levels,
(Appendix F). Further study on this would be needed to confirm
this analysis.
The gross profit results for ARM shown in Appendix A, have
remained steady for the three-year period, again indicating that
ARM’s competitors have not encroached on their market share.
Appendix C, vertical analysis of the comprehensive statement of
position and Appendix E, horizontal statement of position, both
clearly show that research and development investment in the
company has fallen quite dramatically during this period.
Careful examination of ARM’s product portfolio and especially
those products locations within the lifecycle pattern will be
required and further investment possibly needed as INTEL looks
to finally challenge ARM in the mobile field area, (Hargreaves,
2015).
While the profitability ratios, ROCE, Net Profit and Return on
Assets all indicate steady growth and a positive outlook when
compared to ARM Holding’s competitors it also shows in the
gross profit figures that research and development in the
organization is not increasing putting the company at risk of
losing market share.
MARKERS COMMENTS: good understanding and
referencingFINANCIAL RATIO ANALYSIS – LIQUIDITY:
Table 2 – Liquidity Rations
(Appendix A)
14. The liquidity ratios, Table 2 – Liquidity Ratio’s, and shown in
Appendix A indicate a very comfortable financial position for
ARM and a low risk to investors and lenders, a company that
can easily pay off all debts. ARM’s liquidity benchmarks also
continue to outperform the competition for the same period,
(Appendix A), however once again all three liquidity ratios
compared will be impacted by the competitions significantly
larger asset values as shown in Appendix F.
The high liquidity ratio also shows that ARM is not investing
their working capital efficiently. 45% of current assets are in
short term investments with much of that being in cash,
(Appendix C) As Fig 2 below indicates the company would have
significant better return reinvesting in the company than they do
by collecting interest as per the BOE current interest rates of
0.25%, (Bank of England, 2017).
Fig 2
Besides being inefficient, this high level of cash and low level
of company debt does and will make the company a target for
possible buyouts or takeovers.
High liquidity ratios which significantly outperform the
competition indicate a low risk company in a comfortable
financial position which is desirable for potential investors,
again however it can also have the effect of targeting the
company for possible buyouts or takeovers as well.
MARKERS COMMENTS: good
FINANCIAL RATIO ANALYSIS – EFFICIENCY:
Table 3 – Efficiency Ratio’s
(Appendix A)
ARM Holdings have managed to improve their cash flow, as
shown Fig 3 below, from negative in 2013 to positive in 2015
due to increases in the payables payment period combined with
a reduction in the inventory turnover period and a steady
15. receivables collection period as seen in Table 3 – Efficiency
Ratio’s and in (Appendix A).
Fig 3
The high collection period benchmark for ARM Holdings, which
is double their competition is indicative of their business model
which is moving towards royalty based payments rather than
upfront licensing payments. The royalty payments mean ARM
only receive a payment when a product, a chip, with their
design in it is sold, rather than the previous royalty license
model where they were paid a large fee upfront and then the
customer could essentially use whichever ARM product they
needed. This could explain the increasing figures seen. During
this same period, however the payable payment period has also
doubled, and again is twice the competition’s average. This
suggests that ARM has been able to secure favorable payment
conditions with their suppliers, however management needs to
be aware of a possible downside reflected in the increased
payable period and that is an increase in pricing by suppliers to
cover the extended payment terms. Evidence of this may be
reflected in the steady increase in expenses and general
administration and accrued expenses seen on the horizontal
analysis of the income and comprehensive statement sheets,
(Appendix D, E).
The inventory turnover which is decreasing, may also indicate a
lack of investment in new products or existing products
reaching their end of their life-cycle. This statement is borne
out by the 15% reduction in research and development as shown
in Appendix B.FINANCIAL RATIO ANALYSIS – GEARING
Table 4 – Financial Risk Ratios
(Appendix A)
The financial risk ratios, Table 4 above and in Appendix A both
indicate a sound, financially strong company. The gearing ratio
appears to be low, however as with all ratios we need to look at
16. the benchmarks in the industry and against their peers to
understand if this is unusually low or not, (Perks and Leiwy,
2013). Comparisons to the competition benchmarks over the
same period, (Intel Company Financial Information, 2017),
(Advanced Micro Devices, Inc. Company Financial Information,
2017) show that AMD’s gearing ratio is not significantly low
for their industry, outside of AMD’s high rate, which occurred
during one year and inflated the competition’s benchmark
average. A gearing ratio this low indicates a financially
conservative company, financially sound, with low debt. As
debt is so low any fluctuations in interest rates will not impact
profits. This low of a gearing ratio can indicate that growth is
slowing down and that management might be worried about
becoming over extended, (Accounting Tools, 2017), or when
taken together with a high cash position it could indicate the
company is preparing for a merger or possible takeover both of
which have been quite active in the technology industry lately,
(Fiegerman, 2017). It needs to be understood that low interest
borrowing could be achieved, based on this level of financial
strength, which would likely be more beneficial to the company
either through tax breaks, investment opportunities or using the
increased borrowing to increase profits. Whilst this does pose
risks if the interest rates were to change greatly, the financial
strength of the balance sheets would indicate the risk could be
well managed. In the end, the gearing ratio shows that there is
currently not a good balance between debt and equity.
Management should bear in mind that debt is cheap and tax
deductible whereas shareholders, in the end, cost more.
The interest cover ratio benchmark, is significantly higher than
the competitors even given AMD’s poor showing in interest
coverage ratio have a significant negative effect on average
competition benchmark with INTEL, (Appendix F). This shows
ARM is financially very healthy and stable, however it also
shows that the company is not taking advantage of growing their
business through investing their cash reserves into R&D or by
increasing debt. The cash reserves combined with a decrease in
17. the companies R&D spend as can be seen in the vertical
analysis, (Appendix B), could indicate either a lack of
innovation and investment or a lack of an aggressive investment
growth approach on the part of management. Trying to
understand a company from just one ratio is difficult, however
if the high interest coverage ratio, indicating large cash reserves
and low debt, are combined with the low gearing ratio some
would argue this is what a management team does when it
prepares for M&A activity.
CONCLUSION AND RECOMMENDATIONS:
The use of any one financial ratio to critique a company’s
performance or to try and plan the company’s future would be a
mistake, however by using multiple ratios over several years
and benchmarking them against their competition we can see
patterns develop which can help us make predictions and
suggestions for the future. ARM Holdings PLC is a financially
strong and stable company as indicated by the ratio analysis in
profitability, efficiency and liquidity, which show ARM
benchmarks outperforming their combined competition over the
same period. Large cash reserves and low debt combined with
stable management and a 95% market share in mobile devices is
very attractive to investors. The large cash reserves held by
ARM would at first indicate a possible war chest to expand out
of their niche market of mobile devices, directly challenging
their competitors INTEL and AMD possibly in manufacturing or
home based computers, possibly accomplishing this through a
merger or acquisition of a competitor. The lack of research and
development investment, however, negates this scenario and
points to a more troubling scenario of a technology company not
keeping pace with technological changes. This may indicate a
management team preparing itself to be bought out by another
company or it may indicate a company run by somebody other
than an experienced manager and financial team.
MARKERS COMMENTS: good
18. Appendix A - Financial Ratio Analysis for ARM Holding PLC,
2013-2015 – Average and Competition Benchmarks
Appendix B - Vertical Analysis Statement of Income for ARM
Holdings Plc 2013-2015
Statement of Comprehensive Income for the Year ended 31st
December - Vertical Analysis
2015 %
2014 %
2013 %
Revenue
100.00%
100.00%
100.00%
Cost of sales
4.06%
4.75%
5.50%
Gross Profit
95.94%
95.25%
19. 94.50%
General Administrative
15.17%
16.26%
17.22%
Sales & Marketing
10.12%
10.84%
11.47%
Research & Development
28.71%
29.29%
44.33%
Operating Income (PBIT)
41.94%
38.86%
21.48%
Finance Expenses
0.03%
0.04%
0.03%
Finance Income
0.93%
0.98%
20. 1.30%
Net Income Before Taxes (PBT)
42.84%
39.80%
22.75%
Taxation
7.76%
7.68%
8.09%
Net Income
35.08%
32.12%
14.67%
Appendix C - Vertical Analysis Comprehensive Statement of
Position for ARM Holdings Plc 2013-2015
21. Comprehensive Statement of Financial Position as of 31st
December - Vertical Analysis
2015 m
2014 m
2013 m
Non-Current Assets
Property/Plant/Equipment
2.91%
2.36%
2.05%
Goodwill
30.69%
30.86%
32.10%
Intangibles
4.34%
4.20%
5.06%
Long Term Investments
0.67%
1.45%
1.25%
Other Long Term Assets
16.67%
13.72%
11.93%
Total Non-Current Assets
55.27%
22. 52.60%
52.39%
Current Assets
Cash and Short Term Investments
32.14%
36.74%
35.96%
Trade Receivables
10.82%
9.08%
9.84%
Inventory
0.08%
0.15%
0.18%
Prepaid Expenses
1.35%
1.30%
1.32%
Other Current Assets
0.33%
0.14%
0.31%
Total Current Assets
44.73%
47.40%
47.61%
Total Assets
100.00%
23. 100.00%
100.00%
Current Liabilities
Trade Payable
0.60%
0.64%
0.43%
Accrued Expenses
4.75%
3.78%
5.38%
Notes Payable/Short Term Debt
0.00%
0.00%
0.00%
Current Port. Of LT Debt/Capital Leases
0.25%
0.21%
0.16%
Other Current Liabilities
6.79%
9.54%
11.14%
Total Current Liabilities
12.38%
14.17%
17.11%
24. Non-Current Liabilities
Provisions
0.29%
0.14%
0.09%
Long Term Debt
0.53%
0.35%
0.26%
Other Liabilities
2.01%
2.15%
2.50%
Total Non-Current Liabilities
2.83%
2.65%
2.85%
Total Liabilities
15.22%
16.81%
19.96%
Shareholders' Equity
Common Stock
0.03%
25. 0.04%
0.04%
Additional Paid-In-Capital
1.28%
1.36%
1.10%
Retained Earnings
83.47%
81.79%
78.89%
Total Equity
84.78%
83.19%
80.04%
Total Liabilities & Shareholders' Equity
100.00%
100.00%
100.00%Appendix D - Horizontal Analysis Statement of Income
for ARM Holdings Plc 2013-2015
Statement of Comprehensive Income for the Year ended 31st
December- Horizontal Analysis
2015 %
2014 %
2013 %
Revenue
135.50%
111.28%
100.00%
Cost of sales
100.00%
96.18%
28. Appendix E - Horizontal Analysis Comprehensive Statement of
Position for ARM Holdings Plc 2013-2015
Comprehensive Statement of Financial Position as of 31st
December- Horizontal Analysis
2015 %
2014 %
2013 %
Non-Current Assets
Property/Plant/Equipment
183.33%
129.17%
100.00%
Goodwill
123.73%
107.82%
100.00%
Intangibles
110.98%
93.12%
100.00%
Long Term Investments
69.61%
130.88%
100.00%
Other Long Term Assets
29. 180.77%
128.90%
100.00%
Total Non-Current Assets
136.54%
112.58%
100.00%
Current Assets
Cash and Short Term Investments
115.67%
114.56%
100.00%
Trade Receivables
142.37%
103.47%
100.00%
Inventory
60.00%
90.00%
100.00%
Prepaid Expenses
132.26%
110.14%
100.00%
Other Current Assets
135.29%
50.98%
100.00%
Total Current Assets
30. 121.56%
111.52%
100.00%
Total Assets
129.41%
112.13%
100.00%
Current Liabilities
Trade Payable
181.43%
167.14%
100.00%
Accrued Expenses
114.30%
78.77%
100.00%
Notes Payable/Short Term Debt
0.00%
0.00%
100.00%
Current Port. Of LT Debt/Capital Leases
192.59%
144.44%
100.00%
Other Current Liabilities
78.85%
96.05%
100.00%
Total Current Liabilities
32. Common Stock
100.00%
100.00%
100.00%
Additional Paid-In-Capital
150.28%
137.57%
100.00%
Retained Earnings
136.83%
116.25%
100.00%
Total Equity
137.07%
116.54%
100.00%
Total Liabilities & Shareholders' Equity
129.41%
112.13%
100.00%Appendix F - INTEL and AMD Annual Statement –
Key Ratios
ACC7012 Managing Financial PerformanceB T2 2016/7Final
AssessmentAttn: Professor Jonathan MillsDavid J
ManderfeldS16146600Financial AccountantQuestion 2Part 1 -
With consideration of both financial and non-financial factors,
33. advise management on whether or not to close the Tyseley and
Solihull restaurantsPart 2 - Advise management whether or not
to proceed with the opportunity to open a second restaurant in
Solihull. Your answer should include consideration of financial
and non-financial information available to you, make use of an
investment appraisal technique, explain the limitations of your
analysis and analyse potential sources of finance for the
investment.
To Management Team – Tuesday’s Restaurants
From Reporting Accountant
Date 27 March 2017
Introduction – Part 1 of Question 2
The recommendations regarding the possible closing of the
Tyseley and Solihull branch locations has been completed using
financial and non-financial analysis information, which has
been outlined in Appendix’s 1 – 5 at the end of this report.
Financial analysis has included marginal costing for the entire
company, based on information provided, as well as conducting
five-year profit loss projections for each branch under closure
consideration. Four separate location closure cost calculations
have been conducted and analysed. In addition, the non-
financial implications and factors for closure of each of these
locations has been reviewed and discussed in detail.
Closing Tyseley and Solihull Branch Restaurants Financial
Considerations:
Marginal Costing:
Initial financial figures, (Appendix 1), would seem to indicate
that both the Tyseley and Solihull restaurants should be closed
as both branches are showing negative profits, however closer
examination of the figures including their individual
contribution to the company shows that the Solihull branch
34. actually contributes £4,250.00 to the head office costs, whereas
the Tyseley branch is not able to positively contribute to the
head office costs as the fixed and variable overhead costs
already exceed their revenue by £1,000.00, (Appendix 1).
Besides the financial figures, Appendix 1 did also reveal and
area of concern with regards to the percentage of contribution in
relationship to sales in respect to the Birmingham branch, with
a significant decrease in the percentage sales for that branch
compared to the other branches. Our recommendation would be
to review and investigate this as a possible problem with
supplier costs being higher in this area, manager inexperience
or as part of inappropriate remuneration or even theft.
Financial Projections:
Using the revenue and expense expected increased provided we
performed a 5-year projection for Solihull, (Appendix 2), and
Tyseley, (Appendix 3). These spreadsheets confirm again that
Solihull currently has a positive contribution to the head office
costs, while Tyseley does not, however due to the expenses,
both variable and fixed, increasing at a faster rate than the
projected revenue increases, within 5 years Solihull will no
longer contribute to the corporate costs in a positive manner.
Projections, such as these, are useful for planning purposes,
however numerous external factors such as inflation, tax
changes, recession or even terrorist attacks can impact
projections, even short ones, (Fridson and Alvarez, 2002).
Timing for Potential Closing – Impact of Rental Contracts
T&C’s:
The rent for both Tyseley and Solihull branches in renewable in
six month periods so in Appendix 4 we projected the financial
impact of closing both restaurants immediately, both in six
months, Tyseley closing immediately while leaving Solihull
open and finally closing Solihull immediately while leaving
Tyseley open. As can clearly been seen by the company overall
profit figures, closing both restaurants when their six-month
35. lease periods are due would result in the best financial outcome,
with closing Tyseley immediately and leaving Solihull open
until the six-month lease period is due the next best financial
option. Closing Solihull immediately or closing both
immediately will result in the company losing money overall as
the remaining branches profit totals will not be able to
overcome the additional cost of the leases from closed branches
as well as the new distribution of head office costs.
Non-Financial Considerations:
The non-financial factors for closure as discussed in Appendix
5, support the financial data conclusions for each branch office,
however internally employee morale will need to be addressed
once layoff of the variable staff occur. We would recommend
that human resources commence evaluations of all employees
with the intention of retaining the highest performing
employees if they are willing to travel to different branch
locations. Attention should be given to all managers to possibly
address the contribution percentage issue at the Birmingham
branch, in case the investigation does show negligent manager
involvement. Customer interaction as well as innovation and
growth are both closely aligned to our findings regarding both
areas of operation. Per UK government statistics, (Statistics,
2008), while the Solihull area is one of the most affluent areas
of the UK outside of London and the same source lists the
Tyseley area is one of the poorer statistical areas, with high
unemployment and poor growth potential, (Statistics, 2008)
Conclusion Part 1 of Question 2:
Our recommendation would be to close the Tyseley branch
location when their lease period is up in 6 months prior to
which human resources and managers should perform employee
evaluations as well as completing the investigation regarding
the lower sales percentage figures at the Birmingham branch.
The financial contribution for Tyseley is negative and the
36. branch location provides little or no growth potential,
(Statistics, 2008), based on sales projections as well as its
geographical location in Tyseley. Solihull only being 4.5 miles
away from Tyseley does present opportunities for the company
to reassure loyal Tyseley customers that another restaurant is
near. The Tyseley manager, should, however be evaluated for
possible reassignment to the Birmingham branch depending on
the outcome of evaluations and the investigation. We
recommend, that the Solihull restaurant continues to be allowed
to operate, however careful assessment of the finances will need
to continue to see if the revenue versus cost comparisons shown
in Appendix 2, continues as estimated or if improvements are
seen. The UK government lists Solihull is an up and coming
area in Birmingham, with considerable growth potential and a
growing population with high levels of disposable income,
(Statistics 2008). Management should look at marketing
options, advertising and internet, promotions to try to reverse
the trend of costs increasing faster than revenue, to try and save
this branch in a desirable area.
MARKERS COMMENTS: good
Introduction – Part 2 of Question 2
Management have requested advise on the financial and non-
financial implications of opening a second restaurant in the
Solihull area. Utilizing financial projections such as net present
value, (Appendix, 7), profit and loss projections, (Appendix, 2),
discounted cash flow, (Appendix 6), as well as the accounting
rate of return, (Appendix, 8) and the balance scorecard
previously mentioned, (Appendix, 5) we would conclude that
given the current financial information available, opening
another restaurant in the Solihull area would not be a sound
decision.
New Solihull Restaurant Financial Considerations
Profit and Loss Projections:
37. Reviewing again the profit and loss projections over the next 5
years for the Solihull branch, (Appendix, 2), it is evident that
this location while currently contributing to the overall
company costs, will not contribute positively in 5 years due to
costs increasing faster than revenue.
Net Present Value Forecast:
The net present value forecast, (Appendix 7), is equally critical
of opening this new restaurant as, despite have a positive figure
at the end of 5 years, the only way to show that positive return
on the investment would be to sell the building at the end.
Fridson and Alvarez (2002), point out the problems with
projections, even those as short as 5 years, with inflation,
property prices as well as current prediction of revenue and
expenses increases all could change given outside factors
beyond management’s control. These financial considerations
do not consider the fact that the customer base in Solihull is
finite, and by opening another branch location, management
could split the customer base thus decreasing expected revenue
at one or both locations, unless management would close the
other branch prior to opening this one. While preserving the
customer base in one location marketing and promotion would
be needed to ensure customers are willing to change to the new
location.
Non-Financial Factors for New Solihull Restaurant
The non-financial balance sheet, (Appendix 5), show no
significant problems internally if the company were to open a
new restaurant as either new employees would be hired if both
Solihull locations remain open or the employees would transfer
from the closed location to the new location. Opening the new
location, without closing the previous one may have the
detrimental effect of splitting the customer base in Solihull
which would severely impact the financial predictions made
previously. The UK government, (Statistics, 2008), shows that
38. Solihull is an affluent area, with low unemployment and high
levels of income which are all positive factors for a new
restaurant, however management needs to make sure to stay
appraised of the latest trends in food types, diets as well as
seemingly non-related economic issues such as the price of fuel,
all of which can impact on sales, (Melaniphy, 2007).
Financing the Purchase:
Financial resources for funding this purchase would likely be
limited to either equity funding or debt financing.
Equity Funding:
Equity funding would save interest charges associated with debt
financing and some investors or venture capitalist might bring
valuable outside knowledge to help in managing the business,
however management would need to be ready to devote the
considerable amount of time required to do this as well as
possibly giving up partial control of the company.
Debt Financing:
Debt financing might be the simpler, although more expensive
option due to the interest rates that banks will charge. For
either of these options the company will need to produce the
financial statements to either potential investors, who given the
losses sustained at the current time, might be unwilling to either
invest or invest further depending on if this will be a public
offering or right to issue The lending institutions will also
likely increase the interest charges for any loan or demand
further collateral, possibly from the owners private good as the
company does not own any substantial assets like buildings or
land.
Conclusion – Part 2 of Question 2:
In conclusion, the recommendation would be that without
further improvements in financial factors it would not be
prudent to open a second branch location in Solihull at this
39. time. All the financial indications that have been completed for
this possible purchase, whether they are the current marginal
costing figures in Appendix 1 or the 5 year projections in
Appendix 2, as well as the net present value figures in
Appendix 7, which only show a profit after the sale of the
restaurant, clearly indicate that purchasing this building in
Solihull for a new location would be a high risk financial
decision made more difficult by these same negative financial
figures negatively impacting on possible investment sources.
The non-financial factors in Appendix 5 as well as the UK
government statistics, (Statistics, 2008) all agree however that
Solihull is an ideal location for promoting the brand image.
Instead of opening another location our recommendation now
would be to focus on improving the performance of the current
Solihull location using aggressive sales and promotions
techniques as well as increasing customer interaction and
understand trends on the sales side, improving supplier
contracts and negotiations to reduce the lease amounts to
address the expense side to reverse the current trends of
expenses growing faster than revenue as seen in Appendix 2.
Careful reviews should be done to ensure positive sales
reactions to any changes, with the timing of these reviews to
coincide with the 6-month lease periods so management could
follow the possible closure scenario if improvements are not
seen. If positive financial trends are seen in the future
management would be in a more favourable position both with
investors or lenders to further the brand by opening a location
in the Solihull area.
MARKERS COMMENTS: good
Appendix 1 – Marginal Costing for the Company
Appendix 2 – Solihull Marginal Costing 5-Year Profit and Loss
5-year Projection
40. MARKERS COMMENTS: good
Appendix 3 – Tyseley Marginal Costing 5-Year Profit and Loss
Projection
Appendix 4 – Restaurant Branch Location Closure Scenarios
Appendix 5 – Balanced Scorecards for Tyseley and Solihull
Closure
Appendix 6 – New Solihull Restaurant Projection – Discounted
Cash Flow
MARKERS COMMENTS: good
Appendix 7 – New Solihull Restaurant Projection – Net Present
Value Calculation
Appendix 8 – New Solihull Restaurant Projection – Accounting
Rate of Return
41. MARKERS COMMENTS: good
ACC7012 Managing Financial PerformanceB T2 2016/7Final
AssessmentAttn: Professor Jonathan MillsDavid J
ManderfeldS16146600Financial AccountantQuestion 3The
directors of Magic Works are seeking funding of £50m to
finance a magical institute. Following is the summarised
financial information of the company.
The following suggestions have been made for raising the
additional finance. Critically explain the effects of each of the
suggestions and comment on their practicability.a) Issue more
debenturesb) Sell their investmentsc) Halve the period that the
receivables are allowed to pay (all sales on credit)d) Issue more
ordinary shares
To Magic Works Directors
From Reporting Accountant
Date 27 March 2017
INTRODUCTION
The Magic Works board of directors requested suggestions and
recommendations for raising the required £50m for a new Magic
Institute. The directors have provided the company income
statement which has been analysed using vertical analysis,
(Appendix A). The companies comprehensive statement of
42. financial position has also been provided and can be found in
Appendix B. A detailed financial ratio analysis using both the
income and comprehensive statement information has been
completed, (Appendix C) with these analyses reviewed
throughout this report. The directors have specifically
requested we explore four separate possible methods of funding
the new Magical Institute including debentures, selling
investments, halving the receivables period and finally issuing
of new company shares.
Issue More Debentures:
Management have asked us to look at issuing more debentures
as a method of raising additional finance, and as per Fisher
(1993) the definition of a debenture “includes debenture stock,
bonds, and any other securities of a company, whether
constituting a charge on the assets of the company or not.” The
debentures currently used by Magic Works are the secured
variety and account for 41% of the total company assets,
(Appendix B). With £58M in non-current assets available to
secure future debentures this would be a feasible method to
raise the required additional amount, however if the full £50M
is raised in this fashion it will result in reducing the operating
profit to zero, (Appendix A). This will result in a net loss of
£3000 for the company after taxation and if the board continued
to support a £1000M dividend there would be a need to reduce
retained earnings by £4000M per year going forward. Obtaining
the full investment amount would also reduce the company’s
current investment coverage ratio from 2:1, (Appendix C)
whereas a “prudent value for a company is 5 times” (Walsh,
2003: 126). The combination of operating profit falling to zero,
the reduction in retained earnings, if dividends are maintained
at the present level, as well as the interest coverage ratio
dropping to 1 would all be negative indicators to both current
investors as well as future investors which could result in loss
of confidence and share price. As we have not been informed
what the return on investment will be for this venture, we would
43. want the return on investment for this to increase revenue
enough to offset the negative impacts listed above before
positively endorsing securing the entire £50M investment in this
manner. Revenue would need to increase by £60M (Appendix
D) to maintain the current level of dividends and retained
profits assuming all costs and taxations rise at the same
percentage level as they are with the current revenue level.
Sell Investments:
The second option management requested to be explored would
be to sell their investments to raise the required £50M
investment amount. As shown in Appendix B the total
investments currently held only total £30M so this will not
cover the full amount needed. Management also needs to take
into consideration the likely negative impact the shareholders
will have if management decide to sell, what is a cost value
£45M investment for a market value of £30M resulting in a loss
of £15M. Without knowing if these investments are expected to
increase in value, back towards or cost value or continue to
decrease in value we are not certain if this is a sound financial
decision. In addition, we do not know the full investment return
on the new magic institute and therefore are unable to confirm
if selling the investments at a loss is justified at this time. If
management does proceed to fund part of the investment in this
manner, the legal team should be consulted prior to any sale to
ensure that the current debentures are not secured using these
investment instruments.
Halving the Receivables Period:
The third option that the directors have requested be explored
involve the halving the receivables period on all sales to raise
the required £50M investment. Currently, as per ratio analysis
in Appendix C, the receivable period is only 15.21 days.
Wilson and Summers, (2002) indicate that credit terms greatly
depend on the nature of the business, demand for their products
as well as the size of the business. The UK Government on
44. their invoicing and payments page, (Gov.UK, 2017), also
indicate that unless agreed otherwise, 30 days is the standard.
If we compare the ratio analysis of 15.21 days, (Appendix C),
with the receivables of £5000, (Appendix B) it can be shown
that halving the receivables period will only result in £2.5M in
additional funding, leaving an additional £47.5M of funding to
obtain and even if management were to reduce the receivables
days to zero it would only result in a total of £5M of the
required amount. The directors would also need to consider the
extra workload to their employees as a result of halving the
receivable period, as well as the repercussions from their
customers for the demands for payment sooner than normal.
Changing the receivable period is a short-term investment
option and impacts on liquidity rather than long term
investments.
Issue More Shares:
The last financing option management requested to be reviewed
involves issuing more ordinary shares to raise the requested
capital, and as issuing shares is cheaper than using debentures,
this would appear to be a better option, however there are some
concerns. Without knowing the current market value of the
share’s, we are unable to forecast how many shares would need
to be issued to raise the full £50M required, how many shares
this would leave outstanding and what impact this would have
on the current dividend level and company profit. The number
of shares required to be issued, if excessive, might also change
the ownership structure of the company up to and including the
directors. Management would also need to decide if they will
conduct a public offering or a rights issue. We would suggest,
as mentioned for other options above, that management publish
the expected rate of return on investment for the magical
institute. This would not only help investors make an informed
decision, reducing their possible risk, it would also allow us to
accurately analysis what the share increase would mean to the
company and investors. Currently each shareholder receives a
45. 3% dividend on their investment as shown in Appendix A. If
we assume that the number of outstanding shares doubles, and
the dividend level remains at its current 3% return, this would
have the effect of eliminating the company’s profit.
Conclusion
In conclusion without knowing the expected rate of return on
this investment, as well as the of market value of the company’s
ordinary shares, any of our conclusions cannot be fully
supported by analysis. Of the four options discussed above,
only issuing debentures or ordinary shares might allow
management to raise the full amount, however both options are
likely to reduce the company’s operation profit to zero if all
other factors remain the same and could result in a drop in
retained earning if the company maintains the current dividend
level. Neither selling the investments or halving the receivables
will, by themselves raise the full amount required and legal
would have to ensure selling the investments is even possible
while halving the receivables period induces more stress to
employees and risk to adverse customer reaction then it’s worth.
Management, after carefully reviewing the return on investment
for this project could proceed with some combination of the 4
options above to try and reduce the downsides for each.
Besides the options outlined here, the value of the current land
and plants held by the company combined with the new land and
plants acquired as part of the investment mean that management
could use debt financing as a preferable option. Low interest
rates, below the company’s current rate of return of 4.1%
(Appendix A) should be possible based on the current financial
statement. Other possible financial options could be to use
leasing or asset financing based on the existing equipment. If
the Magical Institute is to be an educational centre, then
government grants might be possible to obtain to help defray
part of the investment cost, (Nesta, 2017), or even from the
National Lottery as an education project, (National Lottery
Good Causes, 2017). Investment crowdfunding is a possible
46. alternative enticing local investment groups based around either
the location of the magic institute or the investors interest in
magic or education. Venture capitalists would also be possible
under the crowdfunding option, however in return for their
investment management would likely have to give up some level
of control of the company, (Bonini et al., 2011), so any option
involving this method would have to be carefully considered.
MARKERS COMMENTS: good
Appendix A – Income Statement
APPENDIX B – COMPREHENSIVE BALANCE SHEET
APPENDIX C – FINANCIAL RATIO ANALYSIS
APPENDIX D – INCOME STATEMENT, DEBENTURE
FUNDING ANALYSIS
47. References:
Accounting Tools. (2017) Gearing Ratio. Available at:
http://www.accountingtools.com/gearing-ratio [Accessed 17
March 2017].
ADVFN. (2017) Advanced Micro Devices, Inc. Company
Financial Information. Available at:
http://uk.advfn.com/p.php?pid=financials&btn=annual_reports&
mode=company_data&symbol=NASDAQ%3AAMD [Accessed
17 March 2017].
ADVFN. (2017) Intel Company Financial Information.
Available at:
http://uk.advfn.com/p.php?pid=financials&btn=annual_reports&
mode=company_data&symbol=NASDAQ%3AINTC [Accessed
17 March 2017].
Bank of England Statistical Interactive Database. (2017)
Interest & Exchange Rates. Official Bank Rate History.
Available at:
http://www.bankofengland.co.uk/boeapps/iadb/Repo.asp
[Accessed 14 March 2017].
Bonini, S., Alkan, S. and Salvi, A. (2012) The Effects of
Venture Capitalists on the Governance of Firms. Corporate
Governance: An International Review, 20(1), pp. 21-45.
Fiegerman, S. (2017) Why there are so many big tech
acquisitions right now? Available at:
http://money.cnn.com/2016/08/16/technology/tech-acquisition-
spree [Accessed 18 March 2017].
Fisher, N., (1993) Introducing debentures. Credit Control.
48. 14(12), pp. 8.
Fridson, M. and Alvarez, F. (2002) Financial statement analysis.
1st ed. Hoboken: John Wiley & Sons.
Gearing (2017). Available at:
http://textbook.stpauls.br/Accounts_and_Finance_student/page_
119.htm [Accessed 17 March 2017].
Hargreaves, R. (2015) Should investors sell ARM holdings plc
as Intel corporation muscles in? The Motley Fool UK.
Available at:
http://www.fool.co.uk/investing/2015/08/21/should-investors-
sell-arm-holdings-plc-as-intel-corporation-muscles-in/
[Accessed 10 February 2017].
Madhu, Rahul. (2014) ARM Holdings Plc. (ARMH) Memo [pdf]
Available at:
https://collab.itc.virginia.edu/access/content/group/dff17973-
f012-465d-9e73-
a05fa4456644/Research/Memos/MII%20Memos/Archive/Short/S
-ARMH.pdf [Accessed 10 February 2017].
Melaniphy, J. (2007) The restaurant location guidebook. 1st ed.
Chicago: International Real Estate Location Institute.
NASDAQ. (2017) AMD Key Financial Ratios. Available at:
http://www.nasdaq.com/symbol/amd/financials?query=ratios
[Accessed 24 March 2017].
NASDAQ. (2017) INTC key financial ratios. Available at:
http://www.nasdaq.com/symbol/intc/financials?query=ratios#/ix
zz4Y5EtSx57 [Accessed 9 February 2017].
National Lottery Good Causes (2017) Funding Finder. Available
at: http://www.lotterygoodcauses.org.uk/funding-finder
[Accessed 13 March 2017].
Nesta (2017) Get Funding. Available at:
http://www.nesta.org.uk/get-funding [Accessed 13 March 2017].
Office for National Statistics. (2011) Neighborhood Statistics.
Available at: http://Neighbourhood.statistics.gov.uk [Accessed
23 February 2017].
Perks, R. and Leiwy, D. (2013) Accounting. 4th ed. New York:
McGraw-Hill Higher Education.
49. Gov.UK, (2017) Invoicing and taking payment from customers.
Available at: https://www.gov.uk/invoicing-and-taking-
payment-from-customers/payment-obligations [Accessed 24
March 2017].
Walsh, C. (2003) Key management ratios: master the
management metrics that drive and control your business, 3rd
edn, Prentice Hall/Financial Times, Harlow.
Wilson, N. and Summers, B., (2002) Trade credit terms offered
by small firms: survey evidence and empirical analysis. Journal
of Business Finance & Accounting, 29(3‐4), pp.317-351.
YCharts. (2017) Advanced micro devices (AMD) key stats.
Available at: https://ycharts.com/companies/AMD/key_stats
[Accessed 5 March 2017].
YCharts. (2017) INTEL key stats. Available at:
https://ycharts.com/companies/INTC/key stats [Accessed 18
February 2017].
Cash Flow Efficiency
Payables 2013 2014 2015 65.010000000000005 112.98
117.95 Receivables/Inventory Turnover 2013 2014
2015 110.2 102.63 103.23 2013 2014 2015 2013
2014 2015
Year
Days
Page 5 | 41
RatioFormula201520142013
Average
50. Benchmark
Competitor
Benchmark
PBIT x100
Capital Employed
PBIT
Total Assets
Revenue
Total Assets
PBIT
Revenue
Gross Profit x 100
Revenue
7.87%
17.00%
47.33%
11.07%
0.92
Profitability Ratios
ROCE%22.39%20.08%11.64%18.04%
0.44
Return on Assets%19.15%16.82%9.37%15.11%
Asset Turnover
x0.460.430.44
95.23%
Net Profit Margin (Pre-tax
margin)
%41.94%38.86%21.48%34.09%
Gross Profit Margin%95.94%95.25%94.50%
RatioFormula201520142013
Average
Benchmark
Competitor
Benchmark
Current Assets
Current Liabilities
51. Current Assets – Inventories
Current Liabilities
2.00:1
1.60:13.24:1
Liquidity Ratios
Current Ratiox:13.61:13.35:12.78:13.25:1
Acid Test Ratio
x:13.61:13.34:12.77:1
2.60Cash Ratio1.982.392.102.59
Cash + Cash Equivilents
Total Current Liabilities
RatioFormula201520142013
Average
Benchmark
Competitor
Benchmark
Trade Receivables x365
Sales
Trade Payables x 365
Cost of Sales
Closing Inventory. x 365
Cost of Sales
41.51
50.72
4.57
Efficiency Ratios
Receivables Collection Perioddays86.5176.5682.3481.80
23.55
Payables Payment Perioddays117.95112.9865.0198.65
Inventory Turnover Period
days16.7226.0727.86
RatioFormula201520142013
Average
Benchmark
Competitor
52. Benchmark
Debt
Debt + Equity
PBIT
Interest Expenses
18.361050.388889
Financial Risk Ratios
Gearing%0.91%0.68%0.52%0.70%
Interest Coverage Ratio
x1353.671030.00767.50
RatioFormula201520142013
Average
Benchmark
Competitor
Benchmark
PBIT x100
Capital Employed
PBIT
Total Assets
Revenue
Total Assets
PBIT
Revenue
Gross Profit x 100
Revenue
Trade Receivables x365
Sales
Trade Payables x 365
Cost of Sales
Closing Inventory. x 365
Cost of Sales
Current Assets
Current Liabilities
Current Assets – Inventories
Current Liabilities
53. Debt
Debt + Equity
PBIT
Interest Expenses
(Appendix F)
2.60Cash Ratio1.982.392.102.59
Cash + Cash Equivilents
Total Current Liabilities
1050.388889
Financial Risk Ratios
Gearing%0.91%0.68%0.52%0.70%
Interest Coverage Ratio
x1353.671030.00767.50
3.24:1
Liquidity Ratios
Current Ratiox:13.61:13.35:12.78:13.25:1
Acid Test Ratio
x:13.61:13.34:12.77:1
23.55
Payables Payment Perioddays117.95112.9865.0198.65
Inventory Turnover Period
days16.7226.0727.86
Efficiency Ratios
Receivables Collection Perioddays86.5176.5682.3481.80
95.23%
Net Profit Margin (Pre-tax
margin)
%41.94%38.86%21.48%34.09%
Gross Profit Margin%95.94%95.25%94.50%
0.44
Return on Assets%19.15%16.82%9.37%15.11%
Asset Turnover
x0.460.430.44
Profitability Ratios
ROCE%22.39%20.08%11.64%18.04%7.87%
54. 2.74%
18.36
2.00:1
1.60:1
41.51
50.72
4.57
17.00%
47.33%
11.07%
0.92
Intel Annual Income
Statement (values in 000's)
Period
Ending:Trend12/26/201512/27/201412/28/201312/29/2012
Liquidity Ratios
Current Ratio258%173%236%243%
Quick Ratio225%147%206%206%
Cash Ratio162%88%148%141%
Profitability Ratios
Gross Margin63%64%60%62%
Operating Margin25%27%23%27%
Pre-Tax Margin26%28%24%28%
Profit Margin21%21%18%21%
Pre-Tax ROE23%28%22%29%
After Tax ROE19%21%17%21%
Gearing0.330.220.23
(NASDAQ, 2015), (Intel Company Financial Information,
2017), (INTC key financial ratios, 2017),
(Intel income statement (quarterly) for December 2016 to
September 2014 (INTC), 2017)
AMD Annual Income
Statement (values in 000's)
Period
Ending:Trend12/26/201512/27/201412/28/201312/29/2012
Liquidity Ratios
55. Current Ratio165%190%178%162%
Quick Ratio117%142%124%122%
Cash Ratio56%72%68%72%
Profitability Ratios
Gross Margin27%33%37%23%
Operating Margin12%3%2%19%
Pre-Tax Margin16%7%1%22%
Profit Margin17%7%2%22%
Pre-Tax ROE157%213%14%226%
After Tax ROE160%216%15%220%
Gearing3.8011.800.00
(NASDAQ, 2015), (Advanced Micro Devices, Inc. Company
Financial Information, 2017), (Advanced
micro devices (AMD) key stats, n.d.)
Marginal Costing Format
BirminghamTyseleySolihullStirtchley
££££
Sales430,000.00188,000.00219,000.00223,000.00
Food and Drink
Costs(182,000.00)(70,000.00)(80,000.00)(85,500.00)
Variable Staff
Costs(107,500.00)(47,000.00)(54,750.00)(55,750.00)
Contribution140,500.0071,000.0084,250.0081,750.00
Percentage of Sales 32.67%37.77%38.47%36.66%
Fixed Staff Costs(30,000.00)(30,000.00)(30,000.00)(30,000.00)
Rent(44,000.00)(28500.00)(38000.00)(25000.00)
Resturant Overheads (excl.
Rent)(26,000.00)(13500.00)(12000.00)(8000.00)
Resturant Contribution40,500.00(1,000.00)4,250.0018,750.00
Allocated Head Office
Costs(10,000.00)(10,000.00)(10,000.00)(10,000.00)
PROFIT30,500.00(11,000.00)(5,750.00)8,750.00
Year 0Year 1Year 2Year 3Year 4Year 5
£££££
Sales219000.00223380.00227847.60232404.55237052.6424179
3.70
56. Food and Drink
Costs(80000.00)(83200.00)(86528.00)(89989.12)(93588.68)(973
32.23)
Variable Staff
Costs(54750.00)(55845.00)(56961.90)(58101.14)(59263.16)(604
48.42)
Contribution84250.0084335.0084357.7084314.2984200.808401
3.04
Percentage of Sales
38.47%37.75%37.02%36.28%35.52%34.75%
Fixed Staff
Costs(30000.00)(30600.00)(31212.00)(31836.24)(32472.96)(331
22.42)
Rent(38000.00)(38000.00)(38000.00)(38000.00)(38000.00)(380
00.00)
Resturant Overheads (excl.
Rent)(12000.00)(12360.00)(12730.80)(13112.72)(13506.11)(139
11.29)
Resturant
Contribution4250.003375.002414.901365.33221.73(1020.67)
Allocated Head Office
Costs(10000.00)(10000.00)(10000.00)(10000.00)(10000.00)(100
00.00)
PROFIT(5750.00)(6625.00)(7585.10)(8634.67)(9778.27)(11020.
67)
Solihull Marginal Costing 5 Year Profit / Loss Projection
Year 0Year 1Year 2Year 3Year 4Year 5
£££££
Sales188,000.00191,760.00195,595.20199,507.10203,497.25207
,567.19
Food and Drink
Costs(70,000.00)(72,800.00)(75,712.00)(78,740.48)(81,890.10)(
85,165.70)
Variable Staff
Costs(47,000.00)(47,940.00)(48,898.80)(49,876.78)(50,874.31)(
51,891.80)
57. Contribution71,000.0071,020.0070,984.4070,889.8570,732.8470
,509.69
Percentage of Sales
37.77%37.04%36.29%35.53%34.76%33.97%
Fixed Staff
Costs(30,000.00)(30,600.00)(30,600.00)(31,212.00)(31,836.24)(
32,472.96)
Rent(28,500.00)(29,355.00)(28,500.00)(28,500.00)(28,500.00)(
28,500.00)
Resturant Overheads (excl.
Rent)(13,500.00)(13,905.00)(13,905.00)(14,322.15)(14,751.81)(
15,194.37)
Resturant
Contribution(1,000.00)(2,840.00)(2,020.60)(3,144.30)(4,355.22)
(5,657.64)
Allocated Head Office
Costs(10,000.00)(10,000.00)(10,000.00)(10,000.00)(10,000.00)(
10,000.00)
PROFIT(11,000.00)(12,840.00)(12,020.60)(13,144.30)(14,355.2
2)(15,657.64)
Tyseley Marginal Costing 5 Year Profit / Loss Projection
BirminghamStirtchley
££
Sales430,000.00223,000.00
Food and Drink Costs(182,000.00)(85,500.00)
Variable Staff Costs(107,500.00)(55,750.00)
Contribution140,500.0081,750.00
Percentage of Sales 32.67%36.66%
Fixed Staff Costs(30,000.00)(30,000.00)
Rent(44,000.00)(25,000.00)
Allocation of 6 months rent for
Solihull and Tyseley(16,625.00)(16,625.00)
Resturant Overheads (excl. Rent)(26,000.00)(8000.00)
Resturant Contribution23,875.002,125.00
Allocated Head Office Costs(10,000.00)(10,000.00)
Portion of Tyseley and Solihull
58. Head Office Costs After 6 Months
(5,000.00)(5,000.00)
PROFIT8,875.00(12,875.00)
Company Overall Profit if Tyseley and Solihull are Immediately
Closed:-£4,000.00
Marginal Costing Format Closing Tyseley and Solihull
Immediately
BirminghamStirtchleyTyseleySolihull
££££
Sales430,000.00223,000.00188,000.00219,000.00
Food and Drink
Costs(182,000.00)(85,500.00)(70,000.00)(80,000.00)
Variable Staff
Costs(107,500.00)(55,750.00)(47,000.00)(54,750.00)
Contribution140,500.0081,750.0071,000.0084,250.00
Percentage of Sales 32.67%36.66%37.77%38.47%
Fixed Staff Costs(30,000.00)(30,000.00)(30,000.00)(30,000.00)
Rent(44,000.00)(25,000.00)(28500.00)(38000.00)
Resturant Overheads (excl.
Rent)(26,000.00)(8000.00)(13500.00)(12000.00)
Resturant Contribution40,500.0018,750.00(1,000.00)4,250.00
Allocated Head Office
Costs(10,000.00)(10,000.00)(5,000.00)(5,000.00)
Portion of Tyseley and Solihull
Head Office Costs After 6 Months
(5,000.00)(5,000.00)0.000.00
PROFIT25,500.003,750.00(6,000.00)(750.00)
Company Overall Profit if Tyseley and Solihull are Closed in 6
Months:£22,500.00
Marginal Costing Format Closing Tyseley and Solihull in 6
months
BirminghamSolihullStirtchleyBirminghamTyseleyStirtchley
££££££
Sales430,000.00219,000.00223,000.00Sales430,000.00188,000.
00223,000.00
Food and Drink Costs(182,000.00)(80,000.00)(85,500.00)Food
59. and Drink Costs(182,000.00)(70,000.00)(85,500.00)
Variable Staff
Costs(107,500.00)(54,750.00)(55,750.00)Variable Staff
Costs(107,500.00)(47,000.00)(55,750.00)
Contribution140,500.0084,250.0081,750.00Contribution140,500
.0071,000.0081,750.00
Percentage of Sales 32.67%38.47%36.66%Percentage of Sales
32.67%37.77%36.66%
Fixed Staff Costs(30,000.00)(30,000.00)(30,000.00)Fixed Staff
Costs(30,000.00)(30,000.00)(30,000.00)
Rent(44,000.00)(38000.00)(25000.00)Rent(44,000.00)(28500.00
)(25000.00)
Tyseley rent (6 months portioned
over 3 remaining branches)(4,750.00)(4,750.00)(4,750.00)
Solihull 6 months rent allocated to
remaining branches(6,333.33)(6,333.33)(6,333.33)
Resturant Overheads (excl.
Rent)(26,000.00)(12000.00)(8000.00)Resturant Overheads
(excl. Rent)(26,000.00)(13500.00)(8000.00)
Resturant Contribution35,750.00(500.00)14,000.00Resturant
Contribution34,166.67(7,333.33)12,416.67
Allocated Head Office Costs(10,000.00)(10,000.00)(10,000.00)
Solihull Head Office Cost Allocated
to remaining branches(3,333.33)(3,333.33)(3,333.33)
Portion of Head Office Cost from
Tyseley Closure
(3,333.33)(3,333.33)(3,333.33)Allocated Head Office
Costs(10,000.00)(10,000.00)(10,000.00)
PROFIT22,416.67(13,833.33)666.67PROFIT20,833.33(20,666.6
7)(916.67)
Company Overall Profit if Tyseley is Immediately
Closed:£9,250.00Company Overall Profit if Solihull is
Immediately Closed:-£750.00
Marginal Costing Format - Tyseley Closed
ImmediatelyMarginal Costing Format Closing Solihull
Immediately
60. TyseleySolihull
Financial Perspective:
Revenue not high enough to
support fixed costs. Increase
revenue or decrease fix costs.
Overall costs will continue to
rise in the future. Revenue
growth will struggle to
outpace current as well as
future cost increases in a
financially struggling area.
Resturant is managed well.
Redundency costs
Customer Perspective:
Loss of customer base in
Tyseley, which given area
statistics, (Statistics 2008),
should not be a concern.
Internal Perspective:
Layoffs of some staff. Impact
on morale for remaining
employees. Need to evaluate
managers at all stores.
Possible move to Birmingham
location as that branch shows
lower performance.
Innovation & Growth:
Tyseley area is one of the
most deprived areas in UK for
growth or potential growth.
(Statistics 2008)
Financial Perspective:
Projected revenue increases
over next 5 years are not
keeping pace with increase in
costs. Resturant managed
61. well. Positive contribution to
corporate bottom line,
although not enough to cover
head office costs.
Redundency costs
Customer Perspective: Loss
of customer base in an up and
coming and afluent area
would not be a good plan.
Internal Perspective:
Layoffs of some staff. Impact
on morale for remaining
employees. Need to evaluate
managers at all stores.
Possible move to Birmingham
location as that branch shows
lower performance. Solihull
Manager slightly better than
Tyseley manager on stats
alone.
Innovation & Growth:
Solihull a key growth area in
Birmingham. Solihull one of
the most afluent areas
outside London. (Statistics,
2008)
Year > Cash
Flow (£) ˅
Year 0Year 1Year 2Year 3Year 4Year 5
Purchase of Restaurant(230,000.00)
Fixtures(65,000.00)
Sales
Revenue223,380.00227,847.60232,404.55237,052.64241,793.70
Variable Costs Food &
Drinks(83,200.00)(86,528.00)(89,989.12)(93,588.68)(97,332.23
)
62. Variable Costs
Staff(55,845.00)(56,961.90)(58,101.14)(59,263.16)(60,448.42)
Overhead fixed costs
(12,360.00)(12,730.80)(13,112.72)(13,506.11)(13,911.29)
Overhead fixed costs
manager(30,600.00)(31,212.00)(31,836.24)(32,472.96)(33,122.4
2)
Sale of Resaurant Property240,000.00
Net Cash
Flow(295,000.00)41,375.0040,414.9039,365.3338,221.73276,97
9.33
Discount Factor (@10%)1.000.9090.8260.7510.6830.621
Present
Value(295,000.00)37,609.8833,382.7129,563.3626,105.44172,0
04.16
Net Present Value at end of 5 years£3,665.55
Discounted Cash Flow New Restaurant Purchase in Solihull
Net Cash FlowDF @ 10%DCF @10%
Year 0(295,000.00)1.00(295,000.00)
Year 141,375.000.90937,609.88
Year 240,414.900.82633,382.71
Year 339,365.330.75129,563.36
Year 438,221.730.68326,105.44
Year 5276,979.330.621172,004.16
Net Present Value @ 10%3,665.55
YearCash FlowDepreciationProfit
0(230,000.00)(230,000.00)
141,375.00(13,000.00)28,375.00
240,414.90(13,000.00)27,414.90
339,365.33(13,000.00)26,365.33
438,221.73(13,000.00)25,221.73
5276,979.33(13,000.00)263,979.33
Total206,356.29(65,000.00)141,356.29
£28,271.26
£235,000.00
12.03%
63. Accounting Rate of Return
Average Annual Profits:
Average Capital Employed:
Accounting Rate of Return:
Income Statement (£M)(£M)
Revenue120000.00100.00%
Cost of sales(90000.00)75.00%
Gross Profit30000.0025.00%
Distribution Costs(8000.00)6.67%
Administration Expenses(12000.00)(20000.00)10.00%16.67%
Operating Profit10000.008.33%
Debenture Interest(5000.00)4.17%
Net Profit Before Taxation5000.004.17%
Taxation(3000.00)2.50%
Net Profit After Taxation2000.001.67%
Dividends(1000.00)0.83%
Retained Profit for the Year1000.000.83%
Vertical Analysis
Comprehensive Statement of Financial Position
Non-Current Assets£000
Land & Buildings (Market Value £55)
45,000.00
Plant & Machinery18,000.00
Investment at Cost (Market Value £30m) 45,000.00
Total Non Current Assets108,000.00
Current Assets
Inventories
8,000.00
Receivables5,000.00
Cash1,000.00
Total Current Assets14,000.00
Total Assets122,000.00
Current Liabilities: Payables 24,000.00
Non-Current Liabilities : 10% Debentures (Secured)50,000.00
Total Liabilities74,000.00
Equity
64. Shared Capital30,000.00
Retained Earnings18,000.00
Total Equity48,000.00
Total Equity and Liabilities122,000.00
RatioFormula
PBIT x100
Capital Employed
PBIT
Total Assets
Revenue
Total Assets
PBIT
Revenue
Gross Profit x 100
Revenue
Trade Receivables x365
Sales
Trade Payables x 365
Cost of Sales
Closing Inventory. x 365
Cost of Sales
Current Assets
Current Liabilities
Current Assets – Inventories
Current Liabilities
Debt
Debt + Equity
PBIT
Interest Expenses
Profitability Ratios
ROCE%4.10%
Asset Turnoverx98.36%
Return on Assets
%4.10%
Gross Profit Margin%25.00%
Net Profit Margin (Pre-tax
65. margin)
%4.17%
Payables Payment Period
days97.33
Efficiency Ratios
Receivables Collection Perioddays15.21
Current Ratiox:10.58:1
Inventory Turnover Perioddays32.44
Interest Coverage Ratiox2.00:1.00
Financial Risk Ratios
Gearing%60.66%
Cash Ratio
Cash + Cash Equivilents
Total Current Liabilities
0.01
Acid Test Ratiox:10.25:1
Liquidity Ratios
(£M)
Revenue180000.00
Cost of sales(135000.00)
Gross Profit45000.00
Distribution Costs(12000.00)
Administration Expenses(18000.00)(30000.00)
Operating Profit15000.00
Debenture Interest(10000.00)
Net Profit Before Taxation5000.00
Taxation(3000.00)
Net Profit After Taxation2000.00
Dividends(1000.00)
Retained Profit for the Year1000.00
Income Statement (£M) - To retain current divident and
profit while doubling debnentures
CoverJ SAINSBURY PLCActiveLondon, EnglandThis company
is the Global Ultimate Owner of the Corporate GroupBvD ID
76. 018,911,00017,837,00017,151,00016,061,00015,202,00014,586,
00014,118,00014,444,00013,871,000 ∟ Overseas
Turnover207,0002,844,0003,044,0002,800,0002,400,000Cost of
Sales-27,000,000-26,574,000-24,590,000-22,050,000-
22,567,000-22,562,000-22,026,000-21,083,000-19,942,000-
18,882,000-17,875,000-16,835,000-15,979,000-14,994,000-
14,726,000-15,658,000-16,039,000-15,905,000-16,082,000-
15,201,000Exceptional Items pre GPOther Income pre GPGross
Profit2,007,0001,882,0001,634,0001,456,0001,208,0001,387,00
01,277,0001,211,0001,160,0001,082,0001,036,0001,002,0001,1
72,0001,067,000683,0001,483,0001,391,0001,257,0001,162,000
1,070,000Administration Expenses-1,733,000-1,415,000-
1,207,000-850,000-1,132,000-444,000-457,000-419,000-
417,000-399,000-420,000-502,000-669,000-839,000-850,000-
827,000-717,000-632,000-629,000-542,000Other Operating
Income/Costs pre
OP38,00051,000215,000101,0005,00066,00067,00082,000108,0
0027,00057,00030,00017,0001,000Exceptional Items pre
OPOperating
Profit312,000518,000642,000707,00081,0001,009,000887,0008
74,000851,000710,000673,000530,000520,000229,000-
167,000656,000674,000625,000533,000528,000Other
Income4,00012,000-37,000-
11,0008,00028,00024,00028,00060,000138,000-111,000-
2,00036,00025,00048,00078,00060,0001,000Total Other Income
& Int. Received26,00031,000-
3,0008,00027,00048,00043,00063,00092,000171,000-
59,00081,00064,00030,00036,00025,00048,00078,000Exception
al Items273,00014,00050,000-4,000-20,00052,000 ∟ Profit
(Loss) on Sale of Operations ∟ Costs of Reorganisation ∟
Profit (Loss) on Disposal ∟ Other Exceptional ItemsProfit
(Loss) before Interest
paid338,000549,000639,000715,000108,0001,057,000930,00093
7,000943,000881,000614,000611,000584,000259,000142,00069
5,000772,000699,000573,000581,000Interest
Received22,00019,00034,00019,00019,00020,00019,00035,0003
77. 2,00033,00052,00083,00064,00030,000Interest Paid-99,000-
140,000-136,000-167,000-180,000-159,000-142,000-138,000-
116,000-148,000-148,000-132,000-107,000-155,000-127,000-
85,000-105,000-128,000-139,000-72,000 ∟ Paid to Bank-
151,000-148,000-6,000-132,000-103,000-152,000 ∟ Paid on
Hire Purchase ∟ Paid on Leasing-7,000-7,000-8,000-9,000-
8,000-7,000-2,000-4,000-3,000-3,000-3,000 ∟ Other Interest
Paid-92,000-133,000-128,000-158,000-180,000-135,000-
136,000-112,000-139,000-1,000Net Interest-77,000-121,000-
102,000-148,000-161,000-139,000-123,000-103,000-84,000-
115,000-96,000-49,000-43,000-125,000-127,000-85,000-
105,000-128,000Profit (Loss) before
Tax239,000409,000503,000548,000-
72,000898,000788,000799,000827,000733,000466,000479,0004
77,000104,00015,000610,000667,000571,000434,000509,000Ta
xation-20,000-100,000-126,000-77,000-94,000-182,000-
174,000-201,000-187,000-148,000-177,000-150,000-153,000-
46,00050,000-206,000-206,000-200,000-168,000-162,000Profit
(Loss) after Tax219,000309,000377,000471,000-
166,000716,000614,000598,000640,000585,000289,000329,000
324,00058,00065,000404,000461,000371,000266,000347,000Ex
traordinary ItemsMinority Interests-4,000-8,000-7,000-7,000-
4,0002,000Profit (Loss) for period [=Net
income]219,000309,000377,000471,000-
166,000716,000614,000598,000640,000585,000289,000329,000
324,00058,00061,000396,000454,000364,000262,000349,000Di
vidends-224,000-212,000-232,000-234,000-330,000-320,000-
308,000-285,000-269,000-241,000-218,000-178,000-140,000-
131,000-244,000-301,000-298,000-285,000-274,000-
274,000Retained Profit(Loss)-5,00097,000145,000237,000-
496,000396,000306,000313,000371,000344,00071,000151,0001
84,000-73,000-183,00095,000156,00079,000-
12,00075,000Depreciation652,000659,000655,000550,0001,085,
000628,000504,000486,000468,000466,000453,000463,000479,
000449,000759,000423,000393,000358,000409,000410,000 ∟
Depreciation Owned
78. Assets649,000659,000600,000559,000545,000536,000504,0004
86,000468,000466,000453,000463,000479,000449,000 ∟
Depreciation Other Assets92,000 ∟ Impairment
Tangibles3,00055,000-9,000540,000Audit
Fee3,2002,2001,7007001,0009008007007007007007008008006
006006001,0001,0001,000Non-Audit
Fee6002002001002003002002003006001,0008006007007002,80
01,4002,00013,0005,000 ∟ Tax
Advice100100100600500300300 ∟ Non-Tax Advisory
Services600200100100100200200200300600400300300400 ∟
Other Auditors Services ∟ Non-Audit Fees paid to Other
AuditorsTotal Amortization and
Impairment143,00072,00028,00025,00042,00016,00013,00013,0
0014,00013,00015,00018,00021,00021,0005,00011,00013,00014
,00016,00012,000 ∟
Amortisation143,00072,00028,00025,00034,00015,00013,00013
,00014,00013,00015,00018,00021,00021,000 ∟
Impairment8,0001,000Total Operating Lease
Rentals734,000742,000705,000556,000588,000503,000478,0004
52,000429,000405,000396,000355,000332,000269,000 ∟ Hire
of Plant &
Machinery88,00090,00080,00073,00072,00018,00055,00052,00
0 ∟ Land & Building or Property Rents &
Other646,000652,000625,000483,000516,000485,000423,00034
4,000355,000332,000269,000Research & DevelopmentForeign
Exchange Gains/Losses12,00054,000-7,000-24,000-
12,0006,0006,0005,000-
6,00010,0002,0006,000Remuneration3,170,0003,134,0002,878,0
002,541,0002,445,0002,435,0002,322,0002,173,0002,119,0002,
075,0002,003,0001,957,0001,785,0001,793,0001,658,0002,000,
0001,913,0001,910,0001,803,0001,810,000 ∟ Wages &
Salaries2,822,0002,811,0002,579,0002,272,0002,180,0002,150,
0002,051,0001,923,0001,859,0001,823,0001,758,0001,682,0001
,583,0001,565,0001,464,0001,793,0001,739,0001,735,000 ∟
Social Security
Costs189,000186,000165,000148,000144,000141,000133,00012