Aviation includes all non-scheduled civil flying, both private and commercial. General aviation may include business flights, air charter, private aviation, flight training, ballooning, parachuting, gliding, hang gliding, aerial photography, foot-launched powered hang gliders, air ambulance, crop dusting, charter flights, traffic reporting, police air patrols and forest fire fighting.
This PPT is about Airplanes .
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Term ProjectComparative Financial Statement Analysis of Spir.docxbradburgess22840
Term Project
Comparative Financial Statement Analysis of Spirit Airlines and Jet Blue, 2015-2017
ACC 770- Managerial Accounting
I. Introduction
II. Business History and Future
a. Industry
b. Spirit Airline
c. JetBlue
III. Financial Analysis
a. Ratio analysis explanation
i. Liquidity ratios
ii. Activity Ratio
iii. Solvency Ratio
iv. Profitability Ratio
b. Horizontal and Vertical Analysis
i. Overview
ii. Complementary application
IV. Liquidity Analysis
a. Industry
b. Spirit Airlines
c. JetBlue
V. Activity Analysis
a. Industry
b. Spirit Airlines
c. JetBlue
VI. Solvency Analysis
a. Industry
b. Spirit Airlines
c. JetBlue
VII. Profitability Analysis
a. Industry
b. Spirit Airlines
c. JetBlue
VIII. Horizontal and Vertical Analysis
IX. Comparative Analysis
a. Creditworthiness analysis
i. Short-term
ii. Long-term
b. Investment attractiveness
c. Recommendations
X. Summary and conclusions
XI. References/ Bibliography
XI. Appendices
Introduction:The report is the partial requirement of Managerial Accounting course. The objective is analyzing and comparing two companies of same industry for the purpose of forming sensible decision bases on financial statements, historical data and market news about its standing.The report has analyzed and compared Spirit airline and JetBlue Airline. The scope of the report is to see the trends of industry thereby, analyze companies position in terms of industry. Moreover, past analysis also provide an assistance in forming recommendations and insight of the particular company.The methodology of entire report is mainly on ratio calculations and its interpretations. Then it provides brief summary of evaluating short term and long term creditworthiness along with the investment attractiveness.The future of airline industry is slightly unpredictable for the perspective of investment, because demand for air tickets is increasing but demand for stocks has decreased overtime. Business History, Overview and FutureIndustry History and Overview:
Since the birth of flight in 1903, air travel has emerged as a crucial means of transportation for people, products and animals. The hundred-plus years following the invention of the first aircraft have brought about a revolution in the way people travel. The airline business is a major industry, relied upon by millions not only for transportation but also as a way of making a living.
In early years, flying was considered a risk endeavor. In 1925, a development of an act “Air Mail Act” bring much revolution in airline industry by allowing the postmaster to contract with private airlines to deliver mail. Shortly thereafter, the Air Commerce Act gave the Secretary of Commerce power to establish airways, certify aircraft, license pilots, and issue and enforce air traffic regulations. The first commercial airlines included Pan American, Western Air Express and Ford Transport Service. Within 10 years, many modern-day airlines, had emerged as major players.
In 1938, Civi.
The French Revolution, which began in 1789, was a period of radical social and political upheaval in France. It marked the decline of absolute monarchies, the rise of secular and democratic republics, and the eventual rise of Napoleon Bonaparte. This revolutionary period is crucial in understanding the transition from feudalism to modernity in Europe.
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http://sandymillin.wordpress.com/iateflwebinar2024
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Knowledge and skills frameworks, generally called competency frameworks, for ELT teachers, trainers and managers have existed for a few years now. However, until I created one for my MA dissertation, there wasn’t one drawing together what we need to know and do to be able to effectively produce language learning materials.
This webinar will introduce you to my framework, highlighting the key competencies I identified from my research. It will also show how anybody involved in language teaching (any language, not just English!), teacher training, managing schools or developing language learning materials can benefit from using the framework.
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Operation “Blue Star” is the only event in the history of Independent India where the state went into war with its own people. Even after about 40 years it is not clear if it was culmination of states anger over people of the region, a political game of power or start of dictatorial chapter in the democratic setup.
The people of Punjab felt alienated from main stream due to denial of their just demands during a long democratic struggle since independence. As it happen all over the word, it led to militant struggle with great loss of lives of military, police and civilian personnel. Killing of Indira Gandhi and massacre of innocent Sikhs in Delhi and other India cities was also associated with this movement.
2. Contents :
Introduction.
Trends in Aviation.
Innovative Ideas promoting the industry.
Trends in Indian Aviation Industry.
Critical Financial Issues & Strategies.
Why airlines fails to achieve Success ?
How airline can achieve success ?
3. The aviation industry encapsulates the
development, operation and management of aircrafts. While the
common perception about the sector is that it‟s only about pilots and
airhostesses, there are numerous other, equally significant job
options that the industry cannot function without; from in-flight
trainers and aircraft maintenance engineers to baggage handlers and
reservations agents.
Research indicates the global aviation industry is poised to
grow at a healthy 5.6% CAGR (compound average growth rate)
over the next 15 years. While major conventional mature markets
such as the US and Europe will witness a significant fall in market
share from 61% to 52%, emerging markets, such as India, China
and the Middle East, offer a great growth potential.
4. Trends in Aviation Industry
Compared to other transport modes like road transport, trains or
shipping the traffic increase in civil aviation is a relatively recent
phenomenon. Passenger air transport became relevant around 1940.
Following aspects contribute to the trends in aviation industry.
The trend in passenger numbers and total flights
The trend in engine development and efficiency
The trend in understanding impacts of aviation on atmosphere
and climate
5. 1.The trend in passenger numbers and total flights
Civil aviation for widespread transport of citizens did
not really start before the second world war. Before, aircrafts
were mainly constructed for military purposes. After the
war, many qualified pilots were available and still many planes
suitable for transport of passengers as “left over” from the war
as well. This caused a first boom in civil aviation, at the
beginning in particular in the United States. Soon, it became a
common trend in all industrialized countries in the world.
6. The following pictures give an impression, how
quickly passenger planes with high capacity are
developed in the world.
7. The Boeing 247 was a civil
aircraft produced in the United
States since 1933. Besides from
3 staff members it could
transport 10 passengers.
The Junkers 90 was available in
Germany since 1938. Designed
for 40 passenger it was one of
the largest passenger aircrafts
before the war but never
produced in large numbers.
8. The Douglas C54 Skymaster /
DC-4 has been produced since
1942 in the United States for 30-
40 passengers. It became
together with the Douglas DC-3
famous as “Rosinenbomber”
during the blockade of Berlin
from June 1948 to May 1949.
10 years later: The Douglas
DC 7 (produced 1952 – 1958)
was the biggest propeller
aircraft with space for 100
passengers and the last major
piston engine powered
plane, coming just a few years
before the advent of jet
aircraft.
9. 2. The trend in engine development and efficiency
Most passenger aircrafts use nowadays jet engines
(turbojets and turbofans) which dominate civil aviation since the
1960s. While airlines have been for some decades under the
authority of the respective states, latest with the international
liberation of the markets the consumption of fuel became an
important factor in the competition.
Therefore, not only environmental but also economic
interests drive the permanent improvements of engine
efficiency. However, these improvements never compensated
for the increase in passenger kilometers flown and therefore fuel
demand and carbon dioxide emissions.
10. 3. The trend in understanding impacts of aviation
on atmosphere and climate
In the late 1960s aircraft engineers thought about the
construction of a supersonic aircraft fleet. At this time the
understanding of atmospheric processes was sufficiently advanced in
order to see risks in such plans. Scientists discussed the potential
impact on the ozone layer, which raised strong concerns, before a
wider development of the technology was seriously approached.
Since the supersonic fleet was never developed, also for
technical and economic reasons, attention of science shifted in the
1990 more to ozone development in the upper troposphere
(here, ozone is a strong greenhouse gas) und greenhouse effects in
general. Besides from easier to estimate direct carbon dioxide
emissions, in particular the impacts of condensations trail and
potentially developing cirrus clouds have been of special interest.
12. Virgin America Passengers can register
for the US elections
at 35,000ft
Aeroflot teams up with nutrition
experts to develop in-flight „sports menu‟
for the 2012 London Olympics
13. American Airlines embarks on ambitious upgrade program
-- Fleet Modernization
-- Long haul fleet upgrades
14. Tesco trials virtual grocery shopping
at Gatwick Airport
Airlines „crew-source‟ new on board
duty free products
16. Consolidation in aviation sector
The number of passengers traveling by air is on the rise
For the traveling public, price is paramount in choosing
a carrier
Capacity is growing without much constraint
Cost structures will continue to handicap legacy carriers
as they compete with newer airlines, as well as with
overseas carriers
Oil prices are not expected to fall
Outsourcing
17. Critical Financial Issues & Challanges
• Cost Controls • World Economy
• Access to Capital Markets • Irrational Pricing and
• Insurance Predatory Action by Major
• Foreign Currency Exposure Carriers
• Fleet Replacement and Price • Over-Capacity
of New Aircraft • Cash Flow and Ability to
• Industry Losses and Self-Finance
Inconsistent Profitability • Debt/Equity Ratios
• Cost of Funds and Low • Taxation
Yield on Surplus Funds • Ownership Issues
• Productivity and Labor
Reform
18. Why airlines fails to achieve success ?
•Overexpansion
• Undercapitalization
•Lack of flexibility
•“Wrong” leadership
•“Wrong” money
•Unable to obtain sustainable, competitive advantage
•Failure to demonstrate revenue growth and
profitability
19. How airline can achieve success ?
• Solid “airline” business plan
• Flexibility
• Diversity
• Leadership
• Steady and moderate growth strategies
• Effective cost cutting strategies
• Fleet commonality
• Reasonable capital requirements
• Long-term vision
