Lesson Adaptations for Students with Visual Processing Disorder

Lesson Adaptations for Student with Special Needs
Reading specialists/literacy coaches will assist
teachers in developing reading and
writing instruction that is responsive to
diversity. Candidates will develop lesson
adaptations for a student who is diverse with
respect to students with special
needs. The following description is for the
attached lesson plan(s) Behind the
Masks: Exploring Culture Through Art and Poetry:
Max is a tenthgrade student identified as having
a visual processing disorder. Max’s
disability makes it difficult for him to make
sense of information taken in through
the eyes.
This is different from problems involving sight or
sharpness of vision but rather affects how
information is interpreted, or processed by the
brain.
Max has somedeficits in visual discrimination making
it difficult for him to notice some
similarities and differences in letters, words
and images. He also has difficulty discriminating
printed characters and/or images from its background.
His disability makes sequencing
difficulty and disrupts his ability to see and
distinguish the order of symbols, words or

images.
He has somedeficits in his visual motor
processing making writing within lines or
margins of a
piece of paper and copying from a board or
book difficult. Problems with his visual memory
results in difficulty with remembering the spelling of
familiar words with irregular spelling,
reading comprehension and using a calculator or
keyboard with speed and accuracy. He has
difficulty with spacing letter and words on paper.
Finally, when presented with an image
where only parts of it are visible, Max has
difficulty with visual closure such as recognizing
a
picture of a familiar object from a partial
image, identifying a word with a letter
missing, or
recognizing a face when one feature (such as
the nose) is missing.
Please use the lesson plans and develop
adaptations of teaching materials,
teaching strategies,and assessments.
The rubric has been provided in your
syllabus.
http://www.readwritethink.org/classroom-resources/lesson-

plans/behind-masks-exploring-
culture-395.html
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Lesson Plan
Behind the Masks: Exploring Culture Through Art and Poetry
Grades 9 – 12
Lesson Plan Type Unit
Estimated Time Approximately 4–6 weeks
Lesson Author
Judi Moreillon
Tucson, Arizona
Diane Roderick
Tucson, Arizona
Publisher
Instructional Plan
STUDENT OBJECTIVES
Students will

• Develop a research strategy to find accurate, relevant, and
appropriate information using
electronic and print sources
• Maintain notes and information completely and accurately
using note-taking strategies
and graphic organizers
• Analyze and interpret how elements of culture influence the
visual characteristics,
purpose, and message of works of art
• Gain a deeper understanding of and appreciation for various
cultures through research,
examination of cultural masks, and writing of poetry
• Synthesize research information for a defined purpose of
reproducing a mask from the
culture studied and composing a poem to express the meaning
behind the mask
• Identify poetic devices in poetry and apply those devices when
composing original poetry
• Make personal connections by reflecting on their individual
culture, designing a personal
mask, and expressing the meaning behind their mask through
poetry
Researching Masks from Various Cultures
Coordinate with the teacher–librarian during this segment to
assist students in researching masks

from various cultures. The teacher–librarian can be responsible
for gathering print and electronic
resources on cultural masks. He or she may also teach online
research strategies, help facilitate
students' note-taking, and share in the evaluation of students'
work.
1. Initiate the unit of study by posing the question: How do
people's artifacts (or hand-made
objects) reflect their culture?
2. Facilitate a brief discussion of cultural features including
spiritual practices and beliefs,
symbolism, gender roles and responsibilities, and access to
natural resources and raw
materials.
3. Review the Cultural Mask Research Graphic Organizer with
students, paying special
attention to the cultural information questions included. Review
also the Cultural Mask
Research Rubric, which will be used to evaluate students'
proficiency in the research process
and completion of the graphic organizer.
4. Direct students to the Cultural Masks Resources Pathfinder,
and assist them in locating
examples of masks on the Web. This site provides a list of
related websites about various
cultural masks for quick access. Searching instructions are also
provided.
5. Ask each student to search independently and choose one
mask for which he or she can find
related cultural information. [Depending on your involvement,
you may want to approve the

students' selected masks before having them proceed.]
6. Have each student complete the Cultural Mask Research
Graphic Organizer based on the
mask he or she selected. This involves citing the online source,
taking notes on the culture of
the mask, sketching the mask, and answering the cultural
information questions on the
handout. The student will also need to locate the continent
and/or country from which his or
her mask originated on the map on the second page.
7. Encourage students to also consult print resources on their
cultural masks to gather
additional information (see Suggested Booklist for Cultural
Mask Research). Students
should make sure to take notes and cite their sources properly.
8. While research is in progress, review some of the students'
notes and graphic organizers,
paying particular attention to the criteria on the Cultural Mask
Research Rubric. Collect
examples to show students how you qualify a rubric score of 6
points versus 0 points.
Provide also examples of exemplary, effective, adequate,
insufficient, inadequate, and
incomplete work. Challenge students to stretch their thinking
and revise their answers to
reach for the exemplary level.
9. Provide time for students to assess their completed graphic
organizers and notes using the
Cultural Mask Research Rubric. Students will need to justify

their scores by circling specific
examples from their work. All materials should then be turned
in for teacher assessment.
[The rubric outlines a total of 60 points, 30 from the student's
self-evaluation and 30 from
the teacher assessment.]
10. Coordinate with the art teacher upon completion of research
to facilitate the creation of
cultural masks. Students can use their notes and sketches to
create accurate reproductions
(except for the materials used) of the cultural masks they
researched. Depending on the
resources available in your art program, you may suggest clay
masks, papier-mâché masks,
or paper or cardboard masks. If time is limited, students can
simply draw their cultural
masks in detail.
Exploring Mask-Themed Poetry and Poetic Devices
While students are creating their cultural masks in art class,
they can be reading and responding
to mask-themed poetry and reviewing literary elements in
language arts class.
1. Have students read several of the following poems about
masks, while sharing
corresponding mask artwork (see Preparation, 4):
• "Mask" by Carl Sandburg
• "Aztec Mask" by Carl Sandburg
• "We Wear the Mask" by Paul Lawrence Dunbar

• "Hiding in the Mask" by Ellen Bauer
Ask students to think about and discuss the connections between
each published poem and
the paired mask image.
2. Have students review the Poetic Devices webpage. Discuss
poetic devices as tools poets use
to achieve meaning with just a few carefully selected words.
3. Divide the class into four groups with each group assigned to
one of the published poems
linked at the bottom of the Poetic Devices page. Have students
work in their groups to
identify the poetic devices used in the poem they were assigned.
4. Provide time for each group to report their findings to the
class by providing specific
examples of the poetic devices used in their assigned poem. Use
this opportunity to evaluate
whether students understand the poetic devices and can
recognize examples of them in
poetry.
Writing Cultural Mask Poems
Creation of cultural masks should be completed before
beginning this segment of the lesson.
1. Present a photograph of a cultural mask and provide some
background information about its
use and the culture from which it originated (see Preparation,

8).
2. Have students use the photograph and the cultural
information you provided to brainstorm
poetic words and connections that relate to the mask. Model for
students how they can group
similar words and ideas in a web (see sample web and poem and
Preparation, 6).
3. Use the web and a shared writing experience to compose a
class poem related to the cultural
mask. As you are writing, make sure to point out how students
are incorporating different
poetic devices into the poem. The following guidelines are
recommended:
• Situate the context of the poem in the ritual or event that the
cultural mask was
originally used
• Set the tone or mood of the poem to reflect the gaiety or
seriousness of the cultural
context of the mask. For example, a poem related to a mask
used for a funeral will be
somber in tone
• Incorporate information about the natural resources used to
create the mask and the
cultural beliefs, gender, and practices of the people who made
the mas.
• Use sensory images (i.e., sight, touch, taste, smell, and sound)
to describe the mask
and its cultural significance
• Use at least three poetic devices in the poem, as listed on the

Poetic Devices webpage
• Demonstrate your understanding of the cultural meaning
behind the mask
4. Have students work in pairs to assess the class poem using
the Mask Poem Rubric. Discuss
the strengths of the poem and have students make suggestions
for improvement.
Note: If you are teaching this unit to different classes at the
same time, use the same mask
photograph and share the class poems with each class to provide
students with an experience
of the diversity of responses to art.
5. Have students use the cultural masks they created in art class
to follow the same process
independently and write poems related to their masks. Students
should make sure to consult
their Cultural Mask Research Graphic Organizer and any other
notes they have about the
culture from which the mask originated. Remind students to
brainstorm words and phrases
that relate to the mask and organize their ideas into a web.
Students should also consult the
Mask Poem Rubric and make sure that their poem incorporates
the required elements.
6. Have each student evaluate his or her poem using the Mask
Poem Rubric. Students should
use the middle column labeled as "self-evaluation," and will
need to provide examples of

each of the criterion in order to earn credit.
7. Evaluate each student's work using the right-hand column of
the same rubric. If your
assessment differs from the student's self-evaluation, explain
the discrepancy as a note on the
rubric or schedule a conference to discuss the rubric with the
student.
Writing Personal Mask Poems
During this segment, students will couple their understanding of
the cultural meanings behind
masks with their creativity to create personal masks reflecting
their own cultures. The art teacher
can facilitate mask making while the language arts teacher
guides the composition and
assessment of students' personal mask poems.
1. Prompt students to think about and brainstorm aspects of
their personal cultures. As a
starting point, you might first model aspects of your own
culture by recording information
about your ethnicity, religious beliefs, family configuration and
traditions, celebrated
holidays, hobbies, and lifestyle.
2. Then select aspects of your culture that are most
representative of your persona and can be
expressed most visually in a mask. Sketch a personal mask and
decide when it would be
used, such as for a holiday, religious celebration, sporting
event, or family activity.
3. Invite students to explore the Mask and Poetry Museum slide

show to see examples of
personal masks created by other high school students.
4. Have students brainstorm aspects of their cultures and sketch
masks that are reflective of
their individual personas. Have students decide when or for
what purpose their masks would
be most appropriately used.
5. Coordinate with the art teacher again, and give students an
opportunity to create personal
masks that reflect aspects of their individual cultures, using
either the same materials used
when making cultural masks or materials related to the event for
which the mask would be
used. Again, if time is limited, students can simply draw their
masks.
6. Using their created masks and the notes and information
about their personal cultures,
students can then brainstorm poetic words and connections for
their masks and organize their
ideas in a web.
7. Then, have students write personal poems, using their masks
and webs as inspiration, to
explain how their masks reflect their individual cultures and
themselves. The same
guidelines apply as was used when writing the cultural mask
poem.
8. Have each student self-evaluate his or her personal mask
poem using the Mask Poem Rubric.

Note that students must again give examples of each criterion in
order to earn full credit.
9. Use the same rubric to assess students' work, and conference
with those students who had
difficulty providing examples in their poems for each criterion
on the rubric.
EXTENSIONS
• Display students' personal masks and poetry in the library so
that other students in the
school can share in their work.
• Hold a reception for other students, teachers, and parents.
Advertise the event with
posters, flyers, a newsletter, or a notice in the school
newspaper. Plan for a few students
to read their poems aloud at the reception while a classmate
wears or holds the
corresponding masks.
• Create a PowerPoint slide show to be linked to the school's
website using selected masks
and poems from each class period. (See the Mask and Poetry
Museum slide show as an
example from a high school class.)
STUDENT ASSESSMENT/REFLECTIONS
• Cultural Mask Research Rubric. This rubric is used to assess
how well students were able
to locate and record accurate, relevant, and appropriate
electronic and print information.
The rubric evaluates both the form (type of notes taken) and the

content (ideas and
citations) of students' notes. It also evaluates their completion
of the Cultural Mask
Research Graphic Organizer, and in particular their responses to
the cultural questions
included.
• Mask Poem Rubric. This rubric is used to assess student's
composition of cultural and
personal mask poems. The main criteria include:
o Prewriting web. The student brainstorms poetic words and
connections related to
the cultural or personal mask and organizes his or her ideas in a
web.
o Cultural relationship. The student's poem reflects the cultural
context of the
mask. In particular, the poem makes use of sensory images (i.e.,
sight, touch,
taste, smell, and sound) to describe the mask and mimics the
tone or mood of the
mask's original purpose. The poem also demonstrates the
student's understanding
of the meaning behind the mask.
o Poetic devices. The poem includes at least three poetic
devices and shows the student's
understanding of these literary elements.
Students use the Mask Poem Rubric for self-evaluation, and
must also justify their scores
by citing specific examples from their poems. Teachers use the
same rubric to assess
students' understanding of the concepts and completion of the

assignments.
© 2012 IRA/NCTE. All rights reserved.
Legal | International Reading Association | National Council
of Teachers of English
1
2
Exploring Business Success Strategies Erlin Reyes, Jessica,
Steven Frisch, Sahaboob Yassin, ENT/527
December 19, 2016
Dr. Louay Chebib
Exploring Business Success Strategies
Toyota, BMW, and Volkswagen have dynamic business models.
The auto industry is a very competitive one, but these three
companies continue to excel. Their models are not the same but
they all work. This paper will examine all three's business
models, and details of what has been learned will be explained.
Lessons drawn from the research will be explained as well as
useful new elements that can be incorporated. Finally, how
these elements tie to a new strategy will be detailed. So,
Toyota, BMW, and Volkswagen will lead this discussion, and
here it is.
Business Models and Drivers Strategy Achievement – Toyota,
BMW and Volkswagen Comment by Dr. L. F. Chebib: Level 2
header format Comment by Dr. L. F. Chebib: Support all this

with references
One of the largest manufacturers of vehicles, Toyota has a
business model that promotes the production of high-quality
products that are as a result from of the company's focus on
innovation. The company is famous for its creation of new
models. The company is known for its creation of new models
that focus on the needs of the consumer, show concern for the
environment and consumption cost. Therefore, Toyota is
always committed to creating hybrid systems that are a
fundamental aspect of the eco-car technology. As the company
envisages its expansion into Russia, China, and India, its main
weapon in the global market is the low cost of its vehicles.
In its business model, BMW incorporates the development,
production, and distribution of engines and engine-equipped
vehicles. The company is subdivided into financial services,
motorcycles, automotive and other entities segments. Operating
on a global scale, BMW has representatives in more than 140
nations. The company places emphasizes on research and
innovations that enable them to come up with high qualitiesy
and uniqueness products in the face ofwith the increasing
market competition. Also, as a way of attracting and
maintaining a broad customer base, the company ensures that its
products are affordable and cost-effective. Through its long
experience in the industry, BMW has been able to produce some
of the most popular vehicles available. Comment by Dr. L. F.
Chebib: How does this compare to Toyota?
Volkswagen's business model, on the other hand, incorporates
the distribution of more than 254 car models that are
markedmarketed under 10 brand names. The company’s car
models differ considerably in their prices and are always meant
to be affordable to different valietycategories of customers
catagories. Although the company has always thrived in
Western Europe, as a result of the company's innovative culture
as well as vigilant and centralized risk management technique,
it is currently among the top car-sellers in South America and
China as a result of the company's innovative culture as well as

vigilant and centralized risk management technique..
Revenue Model, Cost Model, Product Mix, Distribution
Channels, Partners, Target Customers, and Value Proposition
Comment by Dr. L. F. Chebib: shorten
Toyota produces cars that are popular for their high quality,
value prices, and reliability. This gives givinthe companyg
them strength across the global market. In order to ensure cost
effectiveness, Toyota’s products have cost-effective engines
that consume less gasolinefuel, hence ensuring that consumers
encounter less expense when purchasing and utilizing the
vehicles (Beak, 2016). As a way of identifying organizational
outputs for the target customers, Toyota's market mix includes a
variety of products including Lexus, Toyota, marine products,
Welcab series, engines and accessories and spare parts
(Mountford, 2014). Also, due to their gasoline consumption at
fixed rate per mile, the products are eco-friendly. While
Toyota's headquarter is in Japan, the company has subsidiary
plants in other countries such as Australia and the United States
and distributes their its products through a franchise that aids in
importations to different parts of the world. Additionally,
Toyota is committed to creating a broad range of cars that vary
widely concerning in cost (TheJapanTimeNews, 2015). The
company’s minimal focus on premium cars is the way of
attracting customers who are looking for cars that are
economiceconomically-friendly rather than luxurious ones.
Comment by Dr. L. F. Chebib: explain Comment by Dr.
L. F. Chebib: affiliate network?
BMW
To remain active in the automotive industry, BMW is known for
its high quality, reliable and unique products that are aimed at
meeting the needs of its consumers. Their products are meant
to prove high speed (Beak, 2016). Although BMW uses the
aspect persuesof cost-effectiveness, its products are sold at
higher prices compared to those of Toyota. The company
participates in many social events such as sports and
promotions. As a way of ensuring convenience to its consumers

and attracting a large market base, the company's market mix
consist of airero-plane’s engines, automobile engines,
motorcycles and cars (Bhasin, 2016). The company has its
headquarters in Germany and has representatives in more than
140 countries, making it a global organization. However, BMW
has few showrooms in these regions hence a lean distribution
model through which its dealers obtain good margins. In India,
for instance, the company has a production facility that
produces various BMW series vehicles and its spare parts.
Like, Toyota, BMW distributes its products through various
dealers by the use of franchises (Bhasin, 2016). The company's
products are viewed as some the most luxurious and therefore
associated with high social status among its owners. However,
due to the high value attached to the cars, most people are
attracted to the products and would, therefore, put efforts to
acquire it. Comment by Dr. L. F. Chebib: Perform at?
Comment by Dr. L. F. Chebib: rephrase
Volkswagen
They areVolkwagen is an international company started in
Germany, but now has many headquarters in other countries like
the United States. Volkswagen is a global organization that is
popular for its wide variety of cars. The company endeavors to
meet its customer's expectations by providing vehicles that
come with wide-ranging speeds (Netessine, 2012).
Volkswagen's cars are not only of the highest quality, but the
organization also embraces excellent service delivery with
limited complaints raised. As a way of attracting customers
with various needs, the market mix of the company is wide-
ranging consisting of products like Polo, Passat, Toureg, Golf,
Beetle, and Phaeto, to mention a few (Bhasin, 2016). The
company's car models which differs considerably in their prices
and are always meant to be affordable to different categories of
customers. Although the company has always thrived in
Western Europe, it is currently among the top car-sellers in
South America and China (Netessine, 2012). The company’s
excellent Ddistribution channel of the company is one the most

excellent witincludesh various distributors in each
representative country. The merchants target urban centers
where their products are readily available by to a wide variety
of customers. Comment by Dr. L. F. Chebib:
features?options? Comment by Dr. L. F. Chebib: repeated!
The biggest lessons learned from examining the business models
of Toyota, BMW and Volkswagen, are there is not just one way
to do things. Toyota focuses on innovation and keeping
customer costs as low as possible. Toyota produces good,
quality vehicles and is very employee friendly. BMW brags on
performance and their German designs handle the road when
being driven. BMW is international, and their growth model
could be a model for any growing company to follow.
Volkswagen produces many models of cars and is mostly
affordable, so the lesson with Volkswagen is to create a quality
product but keep it affordable as well. All three haves portions
of their corporations in the United States even with their main
headquarters in other in their founding countries. The models,
although not fully the same, work in the international world for
all of them. If these models could be handpicked for each of
their strengths, another auto company could excel. Comment by
Dr. L. F. Chebib: Fisrt time stated. justify
Useful New Elements We Can Incorporate Into Business Models
Securing a strong business model is not easy, but helps in being
able to create the ongoing value of for your customers. Some
steps to included in our business model to aide in our success,
would be:
· ; iIdentifying our targeted audience, Comment by Dr. L. F.
Chebib: Reference?
· Establish ing a process for our business,
· Ddeveloping a strong value of proposition,
· Ccreateing a demand generation strategy, and
· leaveing room for innovation.
Implementing these key strategies into our business model will
ensure that we are staying on top of things and most of all that
we are current in what the market demands.

Identifying a targeted audience is essential, as we want to draw
in those that fit the ideal type of personas to most likely
purchase what we are selling. Having two to three types of
customer targets will ensure their commitment to buy from us as
we may be one of the few that carry and service a certain type
of vehicle they are looking for at the right price. Knowing our
buyers demographics will also be key for our company to be
successful. Comment by Dr. L. F. Chebib: split
Establishing a process for our business will motivate us to stay
on tasks. We have to understand as a group what the core
aspects of our business are and what we are offering. Focusing
on the important financial points of the business including
sales, profits, cash flows and return on investment.
Developing a strong value of proposition will allow us to
establish exactly what our business is offering while allowing
us to know why we are better than our competitor’s. Developing
strong values can also help us is knowing how to match our
strong points to what the consumers want to give us an edge
over our competitors.
Creating a demand generation strategy creates a blueprint of the
customer’s journey while documenting the key motivators for
taking action (Entrepreneur, 2016). As a company, we want to
provide resources for how customers will find us, and once they
know who we are and our brand, how we will keep them.
Leaving room for innovation will help our company to grow.
Every company needs to be re-branded at some point. Change
makes people uncomfortable, but that is okay, so long as they
know and understand that with change comes growth. You want
to make sure your company is constantly growing, even if that
means changing something to stay more connected to your
consumers.
Binding Strategies
The forecast to focus on when confining our products is to focus
on the “best practices, from firms that operate inside and
outside the industry. It is important to visualize and plan based
on the information provided in the income statements of the

three industries we examined, below. Comment by Dr. L. F.
Chebib: A paragraph is a minimum of 3 sentences. Comment by
Dr. L. F. Chebib: ? Comment by Dr. L. F. Chebib: Where is the
quote?
We can now ask ourselves as entrepreneurs, what strategies can
I replicate from these three industries to tie into their strategy?
Should we focus on combining affordable, costs effective
products in luxury and speed? wWhile adding the eco-friendly
engine and product into our product line? Or focus in adapting
the cultures of the organizations?.
If the organizational culture is not right from the beginning, it
will not band people together within the company (Bygrave,
2014). We need people to thrive in their line of duty. This is
how we can continue innovating products for the future. We
need to think about more than just eco-friendly vehicles,
engines, aerospace, and focus more into the future. Therefore,
the work culture becomes important when incorporating the
business model. The work environment needs to be set with
supporting systems in the financial sectors as well as in the
research team. As we can visualize the amount of cost money
we need set aside to create values, selections and structure in
the driven organization. Comment by Dr. L. F. Chebib:
Careers?
We can see in Toyota’s financial income statement, According
to "United States Securities And Exchange Commission
" (2013)
Yen in millions
U.S. dollars
in millions

For the years ended March 31,
For the year
ended
March 31,
2011
2012
2013
2013
Net revenues

Sales of products
¥
17,820,520
¥
17,511,916
¥
20,914,150
$
222,373
Financing operations
1,173,168
1,071,737
1,150,042

12,228
Total net revenues
18,993,688
18,583,653
22,064,192
234,601

Costs and expenses
Cost of products sold

15,985,783
15,795,918
18,010,569
191,500
Cost of financing operations
629,543
592,646
630,426
6,703
Selling, general and administrative
1,910,083

1,839,462
2,102,309
22,353
Total costs and expenses
18,525,409

18,228,026
20,743,304
220,556
Operating income
468,279
355,627

1,320,888
14,045
Other income (expense)

Interest and dividend income
90,771
99,865
98,673
1,049
Interest expense
(29,318
)
(22,922
)
(22,967

)
(244
)
Foreign exchange gain, net
14,305
37,105
5,551
59
Other income (loss), net
19,253
(36,802
)
1,504

16
Total other income (expense)
95,011
77,246
82,761
880

Income before income taxes and equity in earnings of affiliated
companies
563,290
432,873
1,403,649
14,925

Provision for income taxes
312,821
262,272
551,686
5,866
Equity in earnings of affiliated companies

215,016
197,701
231,519
2,461
Net income
465,485

368,302
1,083,482
11,520
Less: Net income attributable to noncontrolling interests
(57,302
)

(84,743
)
(121,319
)
(1,290
)
Net income attributable to Toyota Motor Corporation
¥
408,183
¥
283,559

¥
962,163
$
10,230
Yen
U.S. dollars

Net income attributable to Toyota Motor Corporation per share
- Basic
¥
130.17
¥
90.21
¥
303.82
$
3.23

- Diluted
¥
130.16
¥
90.20
¥
303.78
$
3.23

Cash dividends per share
¥
50.00
¥
50.00
¥
90.00
$
0.96

We can see in Volkswagen, financial income statement: The
"Volkswagen" (2014) website Income Statement
»
«
OF THE VOLKSWAGEN GROUP FOR THE PERIOD
JANUARY 1 TO DECEMBER 31, 2014
€ million
Note
2014
2013*
*
Earnings per share adjusted to reflect application of IAS 33.26.

Sales revenue
1
202,458
197,007
Cost of sales
2
−165,934
−161,407
Gross profit
36,524
35,600
Distribution expenses
3
−20,292
−19,655
Administrative expenses
4
−6,841
−6,888
Other operating income

5
10,298
9,956
Other operating expenses
6
−6,992
−7,343
Operating profit
12,697
11,671
Share of profits and losses of equity-accounted investments
7
3,988
3,588
Finance costs
8
−2,658
−2,366
Other financial result

9
767
−465
Financial result
2,097
757
Profit before tax
14,794
12,428
Income tax income/expense
10
−3,726
−3,283
Current
−3,632
−3,733
Deferred

−94
449
Profit after tax
11,068
9,145
of which attributable to
Noncontrolling interests
84
52
Volkswagen AG hybrid capital investors
138
27
Volkswagen AG shareholders

10,847
9,066
Basic earnings per ordinary share in €
11
21.84
18.61
Diluted earnings per ordinary share in €
11
21.84
18.61
Basic earnings per preferred share in €
11
21.90
18.67
Diluted earnings per preferred share in €
11
21.90

And we can see in BMW’s financial income statemen,
According to "Annual Financials For Bayerische Motoren
Werke Ag" (2016),
Fiscal year is January-December. All values EUR millions.
2011
2012
2013
2014
2015
5-year trend
Sales/Revenue
68.82B
76.85B
76.06B
80.4B
92.18B
Sales Growth
-
11.66%
-1.03%
5.71%
14.64%
Cost of Goods Sold (COGS) incl. D&A
50.67B
56.27B
54.93B
57.76B
67.71B
COGS excluding D&A
43.25B

48.49B
47.97B
50.19B
59.51B
Depreciation & Amortization Expense
7.42B
7.78B
6.96B
7.57B
8.2B
Depreciation
6.09B
6.54B
5.71B
6.33B
6.85B
Amortization of Intangibles
1.32B
1.24B
1.25B
1.25B
1.34B
COGS Growth
-
11.06%
-2.39%
5.16%
17.22%
Gross Income
18.16B
20.58B

21.13B
22.64B
24.47B
Gross Income Growth
-
13.34%
2.69%
7.14%
8.07%
Gross Profit Margin
-
-
-
-
26.54%
NA
2011
2012
2013
2014
2015
5-year trend
SG&A Expense
9.81B
12.13B
13.14B
13.58B
15.02B
Research & Development
3.61B
5.08B

5.86B
5.63B
6.34B
Other SG&A
6.2B
7.05B
7.28B
7.95B
8.68B
SGA Growth
-
23.68%
8.33%
3.34%
10.57%
Other Operating Expense
488M
456M
304M
243M
238M
Unusual Expense
622M
597M
216M
750M
455M
EBIT after Unusual Expense
7.24B
(597M)
(216M)

8.06B
8.76B
Non Operating Income/Expense
(12M)
124M
162M
113M
187M
Non-Operating Interest Income
232M
228M
187M
201M
185M
Equity in Affiliates (Pretax)
-
-
-
-
-
Interest Expense
235M
211M
330M
326M
423M
Interest Expense Growth
-
-10.21%
56.40%
-1.21%

29.75%
Gross Interest Expense
235M
211M
330M
326M
423M
Interest Capitalized
-
-
-
-
-
Pretax Income
7.22B
7.53B
7.49B
8.05B
8.71B
Pretax Income Growth
-
4.31%
-0.61%
7.56%
8.12%
Pretax Margin
-
-
-
-
9.45%

NA
Income Tax
2.48B
2.69B
2.56B
2.89B
2.83B
Income Tax - Current Domestic
2.87B
2.91B
2.58B
2.77B
2.75B
Income Tax - Current Foreign
-
-
-
-
-
Income Tax - Deferred Domestic
(392M)
(216M)
(17M)
116M
77M
Income Tax - Deferred Foreign
-
-
-
-
-

Income Tax Credits
-
-
-
-
-
Equity in Affiliates
162M
271M
407M
655M
518M
Other After Tax Income (Expense)
-
-
-
-
-
Consolidated Net Income
4.91B
5.11B
5.33B
5.82B
6.4B
Minority Interest Expense
26M
26M
26M
19M
27M
Net Income

4.88B
5.09B
5.3B
5.8B
6.37B
Net Income Growth
-
4.18%
4.29%
9.33%
9.85%
Net Margin Growth
-
-
-
-
6.91%
NA
Extraordinaries & Discontinued Operations
-
-
-
-
-
Extra Items & Gain/Loss Sale Of Assets
-
-
-
-
-
Cumulative Effect - Accounting Chg
-

-
-
-
-
Discontinued Operations
-
-
-
-
-
Net Income After Extraordinaries
4.88B
5.09B
5.3B
5.8B
6.37B
Preferred Dividends
-
-
1M
-
-
Net Income Available to Common
4.88B
5.09B
5.3B
5.8B
6.37B
EPS (Basic)
7.45
7.76

8.08
8.83
9.70
EPS (Basic) Growth
-
4.16%
4.12%
9.28%
9.85%
Basic Shares Outstanding
655.16M
655.57M
655.99M
656.25M
656.49M
EPS (Diluted)
7.45
7.76
8.08
8.83
9.70
EPS (Diluted) Growth
-
4.16%
4.12%
9.28%
9.85%
Diluted Shares Outstanding
655.16M
655.57M
655.99M

656.25M
656.49M
EBITDA
15.27B
15.77B
14.64B
16.39B
17.41B
Above we can visualize the expenses in the income statement of
the three automotive industries. We learned about their
structure and changes within the years of filing. We need to
keep in mind, a business cannot operate without their cost of
good sold (COGS) and good profit margin. Studying the
business culture of these organizations, enable elements in
finding the strategies for the life of business. Comment by
Dr. L. F. Chebib: Put the financial statements in the Appendix
or just include links.
How about some comparisons or highlights of the financials?
Conclusion
The auto industry is rapidly growing, and continues to be
successful in the cars that are selling. There are consumers who
are consistently searching for the most up-to-date vehicle’s that
provide the most in all one features. While many are looking for
a good deal, others are searching strictly for the name to go
with their social status. Understanding how successful BMWV,
Toyota and Volkswagen have beenoprtating models has allowed
us to better understand why we have chosen their industry.
Choosing the right business plan for our targeted market and
focusing on elements that will help take our company to the
next level will push us to be as successful as these companies
have been.

References
Annual Financials for Bayerische Motoren Werke
AG. (2016). Retrieved from financial-
http://www.marketwatch.com/investing/stock/bmw/financials?c
ountrycode=de
Beak, F. (2016, 8 12). Business Model Canvas BMW i3.
Retrieved 12 17, 2016, from Finch &
Beak: http://www.finchandbeak.com/1048/business-model-
canvas-bmw.htm
Bhasin, H. (2016, 12 3). Marketing mix of BMW. Retrieved 12
17, 2016, from Marketing91:
http://www.marketing91.com/marketing-mix-bmw/
Bhasin, H. (2016, 12 3). Marketing mix of Volkswagen.
Retrieved 12 17, 2016, from
Marketing91: http://www.marketing91.com/marketing-mix-
volkswagen/
Bygrave W.D., Zacharakis, A. (2014). Entrepreneurship (3rd
ed.). Hoboken, NJ: John Wiley &
Sons.
Mountford, D. (2014, 11 24). New Business Model unveiled by
BMW Financial Group.
Retrieved 12 17, 2016, from Business Car manager:
https://www.businesscarmanager.co.uk/new-business-model-
unveiled-bmw-group-financial-services/
Netessine, S. (2012, 9 14). Making car manufacturing sane:
Business Model Innovation at
Volkswagen. Retrieved 12 17, 2016, from Economics & Finance
- BLOG: http://knowledge.insead.edu/blog/insead-blog/making-
car-manufacturing-sane-business-model-innovation-at-
volkswagen-2718
TheJapanTimesNews. (2015, 3 21). Toyota adopts new business
model with cost-saving platform

shift. Retrieved 12 17, 2016, from The Japan Times News:
http://www.japantimes.co.jp/news/2015/03/26/business/corporat
e-business/toyota-adopts-new-business-model-cost-saving-
platform-shift/#.WFVrTjgYFdg
UNITED STATES SECURITIES AND EXCHANGE
COMMISSION . (2013). Retrieved from
https://www.sec.gov/Archives/edgar/data/1094517/00011931251
3268044/d498358d20f.htm
Volkswagen. (2014). Retrieved from
http://annualreport2014.volkswagenag.com/consolidated-
financial-statements/income-statement.html The reference page
always begins on the top of the next page after the conclusion.

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