Being A Successful Registered Nurse - 954 Words

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Explication Of John Donne s Holy Sonnet 14 - 933 Words

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Financial Ratios for East Coast Yachts Free Essays

Question 1: Financial ratios for East Coast Yachts: Current ratio| =| Current Assets| | | Debt-equity ratio| =| Total liabilities| | | Current Liabilities| | | | | Total equity| | =| $14,651,000 | | | | =| $19,539,000 + $33,735,000| | | $19,539,000 | | | | | $55,341,000 | | =| 0. 75| | | | =| 0. 96| | | | | | | | | | | | | | | | | Quick ratio| =| Current Assets – Inventory| | | Equity multiplier| =| Total assets| | | Current Liabilities| | | | | Total equity| | =| $14,651,000 – $6,136,000| | | | =| $108,615,000 | | | $19,539,000 | | | | | $55,341,000 | | =| 0. We will write a custom essay sample on Financial Ratios for East Coast Yachts or any similar topic only for you Order Now 44| | | | =| 1. 96| | | | | | | | | | | | | | | | Total asset turnover| =| Sales| | | Interest coverage| =| EBIT| | | Total Assets| | | | | Interest| | =| $167,310,000 | | | | =| $23,946,000 | | | $108,615,000 | | | | | $3,009,000 | | =| 1. 54| | | | =| 7. 96| | | | | | | | | | | | | | | | | Inventory turnover| =| COGS| | | Profit margin| =| Net Income| | | Inventory| | | | | Sales| | =| $117,910,000 | | | | =| $12,562,200 | | | $6,136,000 | | | | | $167,310,000 | | =| 19. 22| | | | =| 7. 51%| | | | | | | | | | | | | | | | | Receivables turnover| =| Sales| | | Return on assets| =| Net Income| | | Accounts receivable| | | | | Total assets| =| $167,310,000 | | | | =| $12,562,200 | | | $5,473,000 | | | | | $108,615,000 | | =| 30. 57| | | | =| 11. 57%| | | | | | | | | | | | | | | | | Debt ratio| =| Total assets – Total equity| | | Return on equity| =| Net Income| | | Total assets| | | | | Total equity| | =| $108,615,000 – $55,341,000| | | | =| $12,562,200 | | | $108,615,00 0 | | | | | $55,341,000 | | =| 0. 49| | | | =| 22. 70%| | | | | | | | | | | | | | | | | Question 2: | | East Coast Yachts| | Yacht Industry Ratios| | | | | Lower Quartile| Median| Upper Quartile| Current ratio| | 0. 75| | 0. 50| 1. 43| 1. 9| Quick ratio| | 0. 44| | 0. 21| 0. 38| 0. 62| Total asset turnover| | 1. 54| | 0. 68| 0. 85| 1. 38| Inventory turnover| | 19. 22| | 4. 89| 6. 15| 10. 89| Receivables turnover| | 30. 57| | 6. 27| 9. 82| 14. 11| Debt ratio| | 0. 49| | 0. 44| 0. 52| 0. 61| Debt-equity ratio| | 0. 96| | 0. 79| 1. 08| 1. 56| Equity multiplier| | 1. 96| | 1. 79| 2. 08| 2. 56| Interest coverage| | 7. 96| | 5. 18| 8. 06| 9. 83| Profit margin| | 7. 51%| | 4. 05%| 6. 98%| 9. 87%| Return on assets| | 11. 57%| | 6. 05%| 10. 53%| 13. 21%| Return on equity| | 22. 70%| | 9. 93%| 16. 54%| 26. 15%| The liquidity ratio shows that the company has less liquidity as compare to the whole industry. East Coast Yachts current ratio is below the median industry ratio and the quick ratio is positioned at the median industry ratio. This indicates that the company may access to short-term borrowing. Referring to the turnover ratio, all the three ratios, I. e. total asset turnover, inventory turnover and receivables turnover are higher than upper quartile industry ratio. This indicates that the company is more efficient among the whole industry in using its assets to generate sales. The financial leverage ratios, which include the debt ratio, debt-equity ratio, equity multiplier and interest coverage, are all below the median industry ratio, but higher than the lower quartile. This shows that East Coast Yachts is having less debt than the other companies in the industry, but is still within the normal range. The profit margin, return on assets as well as return on equity of the company are higher than the industry median. This shows that the company’s profitability is performing well among the whole industry. As an overall, East Coast Yachts is performing well in the industry, while more concentration would only be required to be placed on the liquidity ratios. Question 3: Return on equity = 22. 70% Retention ratio (b)| =| Net income – Dividends| | | Net Income| | =| $12,562,200 – $7,537,320| | | $12,562,200 | | =| 40%| Sustainable growth rate (SGR) = Return on equity x Retention ratio = 22. 70% x 0. 4 = 9. 08% Increase in assets| =| Assets| x| ? Sales| | | Sales| | | | =| $108,615,000 | x| (167,310,000 x 9. 08%)| | | $167,310,000 | | | | =| $9,862,242. 00 | | | | | | | | Increase in spontaneous liabilities| =| Spontaneous liabilities| x| ? Sales| | | Sales| | | | =| $6,461,000 | x| (167,310,000 x 9. 08%)| | | $167,310,000 | | | | =| $ 586,658. 80 | | | | | | | | Retention ratio (b)| =| Addition to RE| | | | | Net income| | | | =| $5,024,880 | | | | | $12,562,200 | | | | =| 40%| | | | | | | | Profit margin| =| Net income| | | | | Sales| | | | =| $12,562,200 | | | | | $167,310,000 | | | | =| 8%| | | | | | | | Increase in equity| =| PM x Projected sales x retention ratio| | =| 8% x ($167,310,000 x 1. 0908) x 0. 4| | =| $5,840,055. 94 | | | | | | | | External Funds Needed (EFN)| =| Increase in assets – Increase in spontaneous liabilities – Increase in equity| | =| $9,862,242. 00 – $586,658 – $5,840,056| | =| $3,435,527. 26 | | | | | | | | | | | | | East Coast Yachts| | | Pro forma Income Statement| | | Sales| | 182,501,748| | | Cost of goods sold| | 128,616,228| | | Other expenses| | 21,809,455| | | Depreciation| | 5,460,000| (Assume constant)| Earnings before interest and taxes (EBIT)| 26,616,065| | | Interest| | 3,009,000| (Assume constant)| Taxable income| | 23,607,065| | | Taxes (40%)| | 9,442,826| | | Net Income| | 14,164,239| | | Dividends| | 8,221,709| | | Addition to RE| | 5,481,139| | | | | | | | East Coast Yachts| | | Pro forma Balance Sheet| | | Assets| | | | | Current assets| | | | | Cash| | 3,318,214| | | Accounts receivable| | 5,969,948| | | Inventory| | 6,693,149| | | Total| | 15,981,311| | | Fixed assets| | | | | Net plant and equipment| | 102,495,931| | | | | | | | | | | | | Total assets| | 118,477,242| | | | | | | | Liabilities| | | | | Current liabilities| | | | | Accounts payable| | 7,047,659| | | Notes payable| | 14,265,482| | | Total| | 21,313,141| | | | | | | | Long term debt| | 33,735,000| | | | | | | | Shareholders’ equity| | | | | Common stock| | 5,200,000| | | Retained earnings| | 54,693,803| | | Total equity| | 59,893,803| | | | | | | | Total liabilities and equity| | 114,941,944| | | | | | | | EFN| | 3,535,298| | | Current ratio| =| Current Assets| | Debt-equity ratio| =| Total liabilities| | | Current Liabilities| | | | Total equity| | =| $15,981,311 | | | =| $21,313,141 + $33,735,000| | | $21,313,141 | | | | 59,893,803 | | =| 0. 75| | | =| 0. 92| | | | | | | | | | | | | | | Quick ratio| =| Current Assets – Inventory| | Equity multiplier| =| Total assets| | | Current Liabilities| | | | Total equity| | =| $15,981,311 – $6,693,149| | | =| $118,477,242 | | | $21,313,141 | | | | $59,893,803 | | =| 0. 44| | | =| 1. 98| | | | | | | | | | | | | | | Total asset turnover| =| Sales| | Interest coverage| =| EBIT| | | Total Assets| | | | Interest| | =| $182,501,748 | | | =| $26,616,065 | | | $118,477,242 | | | | $3,009,000 | | =| 1. 54| | | =| 8. 85| | | | | | | | | | | | | | | Inventory turnover| =| COGS| | Profit margin| =| Net Income| | | Inventory| | | | Sales| =| $128,616,228 | | | =| $14,164,239 | | | $6,693,149 | | | | $182,501,748 | | =| 19. 22| | | =| 7. 76%| | | | | | | | | | | | | | | Receivables turnover| =| Sales| | Return on assets| =| Net Income| | | Accounts receivable| | | | Total assets| | =| $182,501,748 | | | =| $14,164,239 | | | $5,969,948 | | | | $118,477,242 | | =| 30. 57| | | =| 11. 96%| | | | | | | | | | | | | | | Debt ratio| = | Total assets – Total equity| | Return on equity| =| Net Income| | | Total assets| | | | Total equity| | =| $118,477,242 – $59,893,803| | | =| $14,164,239 | | | $118,477,242 | | | | $59,893,803 | | =| 0. 49| | | =| 23. 5%| | | East Coast Yachts| | | Original ratios| | Based on pro forma| Current ratio| | 0. 75| | 0. 75| Quick ratio| | 0. 44| | 0. 44| Total asset turnover| | 1. 54| | 1. 54| Inventory turnover| | 19. 22| | 19. 22| Receivables turnover| | 30. 57| | 30. 57| Debt ratio| | 0. 49| | 0. 49| Debt-equity ratio| | 0. 96| | 0. 92| Equity multiplier| | 1. 96| | 1. 98| Interest coverage| | 7. 96| | 8. 85| Profit margin| | 7. 51%| | 7. 76%| Return on assets| | 11. 57%| | 11. 96%| Return on equity| | 22. 70%| | 23. 65%| As noted from above, the liquidity and turnover ratio will remain constant assuming growth precisely at 9. 8%. Debt-equity ratio will decreased slightly while equity multiplier and interest coverage increased, assuming interest remain constant. Slight improvement also noted from profit margin, return on assets and return on equity. Question 4: Growth rate| | 20%| | | | | | | | Increase in assets| =| Assets| x| ? Sales| | | Sales| | | | =| $108,615,000 | x| (167,310,000 x 20%)| | | $167,310,000 | | | | =| 21,723,000. 00 | | | | | | | | Increase in spontaneous liabilities| =| Spontaneous liabilities| x| ? Sales| | | Sales| | | | =| $6,461,000 | x| (167,310,000 x 20%)| | $167,310,000 | | | | =| $1,292,200. 00 | | | | | | | | Retention ratio (b)| =| Addition to RE| | | | | Net income| | | | =| $5,024,880 | | | | | $12,562,200 | | | | =| 40%| | | | | | | | Profit margin| =| Net income| | | | | Sales| | | | =| $12,562,200 | | | | | $167,310,000 | | | | =| 8%| | | | | | | | Increase in equity| =| PM x Projected sales x retention ratio| | =| 8% x ($167,310,000 x 1. 2) x 0. 4| | | =| $6,424,704. 00| | | | | | | | External Funds Needed (EFN)| =| Increase in assets – Increase in spontaneous liabilities – Increase in equity| | =| $21,723,000. 0 – $1,292,200. 00 – $6,424,704. 00| | =| $14,006,096. 00| | | | | | | | | | | | | | | | | | East Coast Yachts| | | Pro forma Income Statement| | | Sales| | 200,772,000| | | Cost of goods sold| | 141,492,000| | | Other expenses| | 23,992,800| | | Depreciation| | 5,460,000| (Assuming constant)| Earnings before interest and taxes (EBIT)| 29,827,200| | | Interest| | 3,009,000| (Assuming constant)| Taxable income| | 26,818,200| | | Taxes (40%)| | 10,727,280| | | Net Income| | 16,090,920| | | Dividends| | 9,044,784| | | Addition to RE| | 6,029,856| | | | | | | | East Coast Yachts| | | Pro forma Balance Sheet| | | Assets| | | | | Current assets| | | | | Cash| | 3,650,400| | | Accounts receivable| | 6,567,600| | | Inventory| | 7,363,200| | | Total| | 17,581,200| | | Fixed assets| | | | | Net plant and equipment| | 112,756,800| | | | | | | | | | | | | Total assets| | 130,338,000| | | | | | | | Liabilities| | | | | Current liabilities| | | | | Accounts payable| | 7,753,200| | | Notes payable| | 15,693,600| | | Total| | 23,446,800| | | | | | | | Long term debt| | 33,735,000| | | | | | | | Shareholders’ equity| | | | | Common stock| | 5,200,000| | | Retained earnings| | 60,169,200| | | Total equity| | 65,369,200| | | | | | | | Total liabilities and equity| | 122,551,000| | | | | | | | EFN| | 7,787,000| | | | | East Coast Yachts| | | Original ratios| | Growth @9. 08%| | Growth @20%| Debt-equity ratio| | 0. 96| | 0. 92| | 0. 87| Equity multiplier| | 1. 96| | 1. 98| | 1. 99| Interest coverage| | 7. 96| | 8. 85| | 9. 91| Profit margin| | 7. 51%| | 7. 76%| | 8. 01%| Return on assets| | 11. 57%| | 11. 96%| | 12. 35%| Return on equity| | 22. 70%| | 23. 65%| | 24. 62%| The growth rate of 20% indicates that the EFN is $7,787,000. Debt-equity ratio will decrease by 0. 05. The profit margin, return on assets and return on equity shows improvement if the expansion plan was taken up, assuming interest and depreciation remain constant. The further expansion may be taken up as it will bring improvement to the company’s profitability. Also, debt-equity ratio is still below 1 hence there is room for the expansion to be taken up. Question 5: Depreciation rate| =| Depreciation| | | | | PPE| | | | =| $5,460,000 | | | | | $93,964,000 | | | | =| 5. 81%| | | | | | | | Cost of new line| | 30,000,000| | | New depreciation charged| | 1,743,220. 81| | | | | | | | | | | | | East Coast Yachts| | | Pro forma Income Statement| | | Sales| | 200,772,000| (Assuming growth rate 20%)| Cost of goods sold| | 141,492,000| (Assuming growth rate 20%)| Other expenses| | 23,992,800| (Assuming growth rate 20%)| Depreciation| | 1,743,221| | | Earnings before interest and taxes (EBIT)| | 33,543,979| | | Interest| | 3,009,000| (Assuming constant)| Taxable income| | 30,534,979| | | Taxes (40%)| | 12,213,992| | | Net Income| | 18,320,988| | | Dividends| | 9,044,784| | | Addition to RE| | 6,029,856| | | | | | | East Coast Yachts| | | Pro forma Balance Sheet| | | Assets| | | | | Current assets| | | | | Cash| | 3,650,400| | | Accounts receivable| | 6,567,600| | | Inventory| | 7,363,200| | | Total| | 17,581,200| | | Fixed assets| | | | | Net plant and equipment| | 141,013,579| | | | | | | | Total assets| | 158,594,779| | | | | | | | Liabilities| | | | | Current liabilities| | | | | Accounts payable| | 7,753,200| | | Notes payable| | 15,693,600| | | Total| | 23,446,800| | | | | | | | Long term debt| | 33,735,000| | | | | | | | Shareholders’ equity| | | | | Common stock| | 5,200,000| | | Retained earnings| | 60,169,200| | | Total equity| | 65,369,200| | | | | | | | Total liabilities and equity| | 122,551,000| | | | | | | | New EFN| | 36,043,779| | | Existing EFN| | 7,787,000| | | Additional EFN| | 28,256,779| | | Depreciation charged from increase in fixed assets at SGR of 20% was $1,743,220. 81. The new plant would cost $30,000,000. The additional EFN would be $28,256,779. The total EFN would become $36,043,779. This would imply that the capacity utilization would be lower next year, since the new plant would expand capacity much more than the required under SGR. How to cite Financial Ratios for East Coast Yachts, Essay examples

TJ Nethery Essays - Bodybuilding Supplements, Dietary Supplements

TJ Nethery 4/20/2017 Supplement Paper Creatine Creatine was found, when ingested can dramatically boost the Creatine content in the muscles in 1912 by two Harvard university researchers Otto Follin and Willey Glover Denis. Creatine is normally found in meat and fish. Creatine is also naturally made in the human body in the kidney and liver. Creatine is mainly stored in muscles. Creatine is a substance which is present inside in our body and is created from the amino acids, methionine etc. Most of the body Creatine is present in the skeletal muscle. The remaining percentage of Creatine exists free. The enzymes which are responsible for the Creatine synthesis are present inside the kidneys, liver and pancreas. The transportation of Creatine inside the muscles occurs through the blood stream. Creatine was coined by a French scientist Chevreul during his research work on the skeletal muscles. Creatine seems to be a quite new word but it is known by the scientist as a main component of the muscles for more than two centuries. In 1920 researchers identified the two forms of Creatine. They named them phosphorylated Creatine and free Creatine. Creatine enhances the body's capacity to perform high intensity work and assists greater muscle size and performance gains as a result. This strengthens muscular contraction of these fibers, and helps the athlete to pump out more reps, sprint at a faster rate, or engage more forcefully in whatever sport or type of exercise they take part in. Supplementing with Creatine allows the muscles to store more of this high-energy molecule to provide greater gains in strength and muscle. Creatine also helps enhance your recovery time. In recent years Creatine has been studied for its post-exercise muscle regeneration properties. Findings have been very promising. In 2004, Santos and colleagues studied the effects of Creatine supplementation on muscle cell damage in experienced endurance athletes running a 30 mile. Possible side effects of using Creatine are as follows: pounding heartbeats or fluttering in your chest, trouble breathing, swelling and rapid weight gain, dehydration symptoms such as thirst unable to urinate and heavy sweating, more common side effects include nausea and stomach pain, diarrhea, muscle cramps and weight gain. Creatine can be found in many to all drugstores, vitamin shops as well as your run of the mill Walmart's, but the biggest place and most frequent place that is found and sold is online with thousands of brands and millions of websites to purchase from. The four main types of people that will benefit from Creatine include: body builders and strength athletes, the aging population, sufferers from neurodegenerative disorders, and those with naturally lower levels of Creatine such as vegetarians.

Terrorism in Indonesia essays

Terrorism in Indonesia essays There are a lot of Islamic terrorist groups in Indonesia, which mainly include Darul Islam, the Islamic Defender's Front and Laskar Jihad. Many members are from the fighting against the Soviet Union in Afghanistan. The US retaliation for the terrorist attacks are arousing the sympathy of the members with other Muslims in conflicts. At the same time the conflict between Islamites and Christans are increasing the hatred between them. So these groups are strongly against Occidentals and vow to attack them. Indonesian Islamic groups make a great threat to the the people all over the world. They make a lot of terrorist attacks in the country. For example, they kidnaped many foreign guests and killed them. They produced two car bombs near Sari Club and Padi Club in the heart of Kuta in October, 2002. This explosion killed 187 people and 300 hundred were injured. The Indonesian government is facing many difficulties in solving the civil terrorist groups. First it is the largest Islamic country. Nearly 87 Per people are Muslims. If the government just suppress them directly, it may be overthrown by these terrorist groups. But Indonesian government is also pressured by the House. The House is calling for it to support the war on terrorism and control the civil situation. So the government of Megawati will have to compromise and face many problems. To moderate Indonesian Muslims and control the terrorist attacks Indonesian should first supervise all kinds of civil parties and communions, try to relax the conflict of different races and establish their mutual trust. On the other side the government should unite with international force and attack terrorism hand in hand. Thus terrorism can be controled in this multinational country. www.aph.gov.au/library/pubs/CIB/2001-02/02cib06.htm http://online.cri.com.cn/772/2002-10-13/69@104406.htm fsyz.com.cn/xuexiao/feshan/dh/kzxx/pzy.htm ...

Rules and Usages for Reflexive Pronouns in English

Rules and Usages for Reflexive Pronouns in English Reflexive pronouns are used much less often in English than in other languages. This explanation provides an overview of reflexive pronoun use in English with explanations and examples. English Reflexive Pronouns Here is an overview of reflexive pronouns matched with subject pronouns.   I: myselfyou: yourselfhe: himselfshe: herselfit: itselfwe: ourselvesyou: yourselvesthey: themselves The reflexive pronoun oneself  is used when speaking in general about a situation. An alternate form is to use the reflexive pronoun yourself to speak about people in general: One can hurt oneself on those nails over there, so be careful!You can enjoy yourself by simply taking the time to relax.   Reflexive Pronoun Use Explained Use reflexive pronouns when the subject and the object are the same with reflexive verbs:   I enjoyed myself when I was in Canada.She hurt herself in the garden.   Here is a list of some of the most common reflexive verbs in English: to enjoy oneself:  I enjoyed myself last summer.to hurt oneself:  She hurt herself playing baseball last week.to kill oneself:  Killing oneself is considered a sin in many cultures.to market oneself as something:  Hes trying to market himself as a consultant.to convince oneself:  Peter tried to convince himself to move on with his life.to deny oneself:  Its a bad idea to deny oneself the occasional scoop of ice-cream.  to encourage oneself:  We encourage ourselves to learn something new every week.to pay oneself:  Sharon pays herself $5,000 a month.to make oneself something: George makes himself a sandwich. Reflexive Verbs That Change Meaning Some verbs change their meaning slightly when they are used with reflexive pronouns. Here is a list of some of the most common verbs with changes in meaning: to amuse oneself to have fun aloneto apply oneself   to try hardto content oneself to be happy with a limited amount of somethingto behave oneself to act properlyto find oneself to learn about and understand yourselfto help oneself   to not ask for help from othersto see oneself as something/someone to think about yourself in a specific manner Examples She amused herself by playing cards on the train.  They helped themselves to the food on the table.  Ill behave myself at the party. I promise!   As an Object of a Preposition Referring to Subject Reflexive verbs are also used as the object of a preposition in order to refer back to the subject: Tom bought a motorcycle for himself.They purchased a round trip ticket to New York for themselves.We made everything in this room by ourselves.Jackie took a weekend holiday to be by herself. To Emphasize Something Reflexive pronouns are also used to emphasize something when someone insists on doing something on their own rather than relying on someone else: No, I want to finish it myself!   I dont want anyone helping me.She insists on talking to the doctor herself.   She didnt want anyone else talking to the doctor. Frank tends to eat everything himself.   He doesnt let the other dogs get any food. As the Agent of an Action Reflexive pronouns are also used following the prepositional phrase all by to express the subject did something on their own: He drove to school all by himself.My friend learned  to invest in the stock market all by herself.I chose my clothing all by myself.   Problem Areas Many languages such as Italian, French, Spanish, German, and Russian often use verb forms which employ reflexive pronouns. Here are some examples: alzarsi:  Italian / get upcambiarsi:  Italian / change clothessich anziehen:  German / get dressedsich erholen:  German / get betterse baigner:  French / to bathe, swimse doucher:  French / to shower In English, reflexive verbs are much less common. Sometimes students make the mistake of translating directly from their native language and adding a reflexive pronoun when not necessary. Incorrect: I get myself up, shower myself and have breakfast before I leave for work.  She becomes herself angry when she doesnt get her way.   Correct: I get up, shower and have breakfast before I leave for work.She becomes angry when she doesnt get her way.

Draft Essay Example | Topics and Well Written Essays - 500 words - 2

Draft - Essay Example Consequently, this brought an understanding that the values and beliefs are connected to cultural practices, traditions and rituals that chances their way of life (Nel, 2012). The summary also elaborated on the issues related to the differentiation of the cultural practices, customs and traditions. It also elaborates on the inherent patterns of behaviors that are transmitted from one generation to another. The term custom is defined in the article as a practice, which regulates the social life of certain group in the society, while rituals are defined as forms of cultural practices or ceremonies making a certain change in the society. Moreover, the article indicated that the Africa societies are linked to the cultural practices, traditions and customary issues. Moreover, the article explained these rituals involve various physical markings on the body such as circumcisions or body scarification (Tiley-Nel, 2012). In this case, these rituals are different based on the ethnic groups, whereby the ritual practices are symbols of maturity stage. In conclusion, the paper covers a summary of two articles covered in class, which include â€Å"Ndebele culture, traditions and rituals† by Tiley-Nel and Initiation cycles of traditional South African cultures by Nel, J. The articles cover a reflection of cultural, tradition and ritual practices in African society. The articles share ideas related to the practices among African society, which are practices in a contemporary society in the process of depicting the transition of the boys and girls to the adult hood. Therefore, this paper has focus on identifying the main points that are in these