Internet makes ratio analysis for two Qatari Companies (Dlala and Research Paper

Internet makes ratio analysis for two Qatari Companies (Dlala and Qatar Telecom) - Research Paper Example The most commonly used ratios are the liquidity, profitability, efficiency and financial stability ratios. . These ratios are critical to the success of the bank in terms of profitability. The main source of information will be the Annual reports for the respective companies which are available from the internet. Internet is highly reliable and reduces time and costs that could have been used in accessing libraries or buying books for reference purposes. It can be accessed at anytime and anywhere so long as there is a computer and internet connectivity. In addition, internet has highly contributed to e-learning a mode that is common today. This is a finding given by different companies, trying to analyze the business transaction prior to profit posted for a given annual report. This helps the investors within these companies to lay down proper strategies in regards to the company’s growth. However, an analysis help various companies in line to business to provide enough money for its bills, to establish if whether the wages paid to employees are high or low, whether the company is paying its tax to revenue authority, whether the company assets are being used efficiently and finally whether the prevailing problem issues are geared by the stake holders (Carr, 2011). From the above observation we found that the performance trend of the Qatar telecom has been growing tremendously. Considering the minority interests of the company, profit and losses have been diminishing ever within the year 2008 as compared to the financial year 2007. The number of property, plant and equipment has increased with a margin of 144, 692, 278, for the financial years of 2007 and 2008. Meanwhile, the intangible assets, and the differed tax asset have increased from the one in the year 2007 to the one in the year 2008. This is however, showing that the financial analysis of the Qatar Company has been increasing due to the

Autism as a Learning Disability in the School System Research Paper

Autism as a Learning Disability in the School System - Research Paper Example To increase the learning experience of children with ASD in special school, it is important to maintain a small group of students in each class, provide autistic children with intensive intervention of at least 25 hours per week and 12 months per years, document each child’s learning development, and accurately identify the specific needs of the students in order for them to effectively remove the students’ learning barriers. As a life-long non-curable disease, autism spectrum disorder (ASD) is a neural developmental disorder that is often characterized by having impaired verbal or non-verbal communication and social interaction aside from showing repetitive behavior such as the act of arranging objects in stacks or lines, continuous hand flapping or making unusual sounds, body rocking, and ritualistic behavior like eating the same food each day or performing a ritual when dressing (Geschwind, 2008; Lam & Aman, 2007). In most cases, autism is four times more prevalent among male as compared to female individuals. As reported by the Autism Society, at least 1 percent of the entire U.S. populations of children between the ages of 3 – 17 years old was diagnosed with ASD (Autism Society, 2010). As reported by the Centers for Disease Control and Prevention (2007), between 1 to 1.5 million Americans today are suffering from the health and learning consequences of ASD (ibid). Autism can lead to a learning disorder. Based on the report of the National Institute of Mental Health, ASD can include a number of other disorders including Asperger's disorder, childhood disintegrative disorder, Rett’s disorder, Pervasive developmental disorder, and autistic disorder  

Consumer medicine information ( CMI ) in pharmacy Essay

Consumer medicine information ( CMI ) in pharmacy - Essay Example Complementary medicine also includes herbal medicines, traditional medicines, vitamins, minerals, nutritional supplements, homeopathic remedies, and aromatherapy products. Complementary medicines are under the regulation of non-prescription drugs; they also include both registered and listed therapeutic goods. Complementary medicines are different from (OTC) drugs in terms of their use. Complementary drugs often do not rely on evidence of efficacy, and one of these complementary drugs – herbal medicines are based on traditional knowledge. Under the Therapeutic Goods Administration (TGA), complementary medicines must be scientifically evaluated to become listed or registered as therapeutic goods (Australia Government, 2007). And in order to be listed as complementary medicines, they must be essentially safe in the form they are presented. Efficacy of the medicines may or may not also be established through clinical trials. The dose and form of the active ingredients may vary and the sponsor may then provide an effective dose for therapeutic purposes. An â€Å"AUST L† number is assigned by the TGA and is later indicated in the label. This would mean that it is a listed product. Careful reading is essential for the imposition of effective doses especially considering the range of plant parts used and the method of processing of the drug. If the product indicates increased reports for treatment of serious illnesses, it must then be approved as a registered product and be given an â€Å"AUS R† number on the label. Evidence for safety and efficacy will rely on the possible adverse effects of the drug during its use. All products must be labelled in English and indicate the active ingredients, recommended dosage, indication and such other information (Australian Government, 2007). This is because â€Å"the quality standards for therapeutic goods in Australia are delivered through good manufacturing practice (GMP).

US Airline Industry Essay Example | Topics and Well Written Essays - 2250 words

US Airline Industry - Essay Example In this paper, the proponent tries to critically evaluate the US Airline Industry using the key frameworks of International business. PESTLE Analysis The US Airline Industry substantially needs a macro-environmental analysis from time to time. The PESTLE analysis could sufficiently provide macro-environmental understanding of the business environment of this industry. As a macro-environmental analysis, the PESTLE analysis is composed of important factors such as politics, economic, social, technological, legal and environmental which have the capacity to affect and alter business at a significant level (Haberberg and Rieple, 2008). Politics The US Airline Industry belongs to a highly political scenario. The very proof was the revolution from regulation to deregulation scenario in the industry. It is highly political in the sense that competitors are trying to influence the government’s decision in order to come up with their competitive advantage in the industry. Competition was a central focus in this case because the industry is substantially composed of varying investors who would want to try to reach specific level of competitive advantage. However, the government’s political power also has important implication on the prevailing US Airline Industry. ... and price-sensitive customers, based on the case, poor economic condition of the country substantially affects the prevailing status of the US Airline Industry. This resulted to poor achievement of profit within the industry. Deregulation resulted to the formation of many airlines which also finally end up with overcapacity and eventually net losses for the industry (Vasigh et al., 2008). However, economic downturns have proven effective contributing factor that substantially affect the profitability of the US Airline Industry. In 1990s the US experienced downturn and this was further aggravated by political uncertainty due to the Gulf War and surging fuel costs (Vasigh et al., 2008). This resulted to poor economic performance within the US Airline Industry. In 2008 to 2009, passenger volumes around the globe dropped as an upshot of the economic crisis associated in these years (Rosenberg, 2010). This substantially proves that the US Airline Industry could be highly affected by the p revailing economic condition of the country and it could be severely hurt at some point for as long as the financial stability of passengers is concerned. Social Another important factor affecting poor profitability within the US Airline Industry is the existence of price-sensitive customers. However, this can only be just among of the major drawbacks of other important factors such as economic in particular. It is also important to understand profitability within the context of social understanding and the prevailing status of the US Airline Industry within individual organization. The US Airline Industry is one of the highly unionized industries in the US with more than 70% eligible employees of major airlines belonging to union (Belobaba et al., 2009). This has substantial implication

What the Popes could have done differently to avoid the reformation Term Paper

What the Popes could have done differently to avoid the reformation - Term Paper Example Europe ultimately separated into two: The Protestant in the north and the Catholic in the south (Saint-Clair, 7). The Protestant renovation was a Christian progress that took place in Europe in the 16th century. This reformation rooted out of antagonism to apparent illegal behavior and corruption inside the Roman Catholic Church. The reformation is generally alleged to have begun in 1517. Martin Luther posted his 95 Theses on the door of Castle Church in this year, which had the truth that shook the world and drastically renewed the church of Christ (Engelsma, 3). Historians argue that the Protestant Reformation ended in 1648 with the Treaty of Westphalia. The treaty ended the blood-spattered war of the Reformation period. In western history, the Reformation is considered as one of the most significant events. This is due to its radical switchover of thoughts and political reformation (Brady, 1). Luthers discrepancy with the principles of the Roman Catholic Church set out a series of proceedings that in a few decades shattered Germanys religious harmony. Luther is considered as the inventor of the Protestant Reformation due to the influence of his thoughts and the vast authority of his writings. Among many who were appalled by unconvinced mechanistic religious services and widespread church dishonesty, Luther speedily acquired a huge fraction of them. Many who followed him were lured by his argument that religion must be simplified into a secure connection of human beings with God, devoid of the broad intercession of the Roman Catholic Church and its accumulation of custom (Snell, 3). Luther did not aim to establish the Reformation when he posted his 95 Theses on the door of the church. He had no plan whatsoever of disjointing from the church whose head was the Pope and whose head office was Rome. His intention with the Theses was the modification of certain behaviors and the teachings that fashioned

Chapter 16 Summary Essay Example for Free

Chapter 16 Summary Essay In this chapter we are going to learn about therapy, treating psychological disorders, evaluating psychotherapies, the biomedical therapies, and preventing psychological disorders. You have three ways on how to treat disorders. They are psychotherapy, biomedical therapy, and eclectic approach. Psychotherapy is treatment involving psychological techniques consisting of interactions between some seeking to overcome difficulties and a trained therapist. Biomedical therapy is prescribed medicine that acts differently on every persons physiology. Lastly eclectic approach is an approach on the clients problems which uses various forms of therapy. Sigmund Freuds psychoanalysis was the first of the therapies to be formed. The techniques that we have are resistance, interpretation, and transferring. Interpretation is noting supposed dream meanings and other significant behaviors and events in order to promote insight. We have psychodynamic therapies which is a tradition that views on individuals when they respond to unconscious forces and childhood experiences. There are three psychotherapy skeptics which are people often need therapy when they are in crisis, clients need to believe that doing therapy will eventually help them with their problems, and clients need to speak kindly to their therapist and to respect what they have to say. Many studies are digested by what they call meta-analysis. Various therapies which have three benefits. These benefits are hope for demoralized people, a new perspective of the way we look at things, and a trusting, caring, empathetic relationship. The emotion between the client and his/her thera pist is called therapeutic alliance which is a key concept to being a therapist. In our world we have antipsychotic drugs, antidepressant drugs, and mod-stabilizing medications. Antipsychotic drugs are drugs used to schizophrenia and other severe disorders. While antidepressant drugs are used to treat depression and anxiety disorders. Electroconvulsive therapy is a therapy for severely depressed patients which is a brief electric current sent through the brain.

Understanding Business Concepts

Understanding Business Concepts Unit Number Title: U35 Business and Entrepreneurship Assignment 1 Sit 1: Understanding Business Concepts Table of Contents Task A: Answer 1 Answer 1.1 Answer 2 Answer 2.1 Answer 3 Answer 3.1 Answer 3.2 Answer 4 Task B: Answer 1. Answer 2 Answer 3 References List of Figures Figure 1 SWOT Diagram Task A: Answer 1 Opportunity cost is the next highest valued alternative to one’s decision. It is the loss of potential gain from the second best alternative, once a business decision is taken. Answer 1.1 A Motor vehicle company has taken a decision to start a new production line for its vehicles with the aim of green technology. It has two options, option one is to start producing a fully electric vehicle while option two is to start producing a hybrid vehicle. If the company decides to start producing a fully electric vehicle then the opportunity cost will be the cost of producing a hybrid vehicle. A utility company supplying electricity is going to build a new power plant. It has two options, first option building a power plant using nuclear power while the second option building a power plant using natural gas. If the utility company decides to build the new power plant using natural gas, then its opportunity cost will be the cost of building a power plant using nuclear power. (Henderson, n.d.) Answer 2 Double entry system delineate that every transaction will be registered at least into two separate accounts in a companys accounting system. A simple example is shown in table below: (Averkamp, n.d.) Answer 2.1 There is more than one advantage for using a double entry system. Some of these are: There is an arithmetic check on the companys bookkeeping records as for every debit amount there is always a corresponding credit amount. This means that the total debit entries must be matched with the same amount of credit entries. Better understanding of a companys financial situation. It shows the true profit or loss of the company more clearly at any given time. Financial statements will be prepared much easier when double entry system is in place. Examples of these statements are: balance sheet, income statement and cash flow. This system also helps in detecting and reducing accounting errors. (Advantages and disadvantages of double entry book-keeping, n.d.) Answer 3 The balance sheet is one of the most important financial statements within a company. The balance sheet is a snapshot at a single point in time, (usually at the end of month or year), which gives investors an accurate and reliable picture of a companys financial position, what it actually owns and owes. The following formula is followed in a balance sheet: Assets = Liabilities + Capital (Shareholders Equity) (Balance Sheet, n.d.) Answer 3.1 The main purpose of the balance sheet is that it figures up the companys economic resources, obligations and shareholders equities at any point in time. It displays how the resources contributed by the shareholders and money lenders are used in the business. The term balance sheet is derived from the fact that at any given time, assets must be equal to liabilities plus capital hence the two sides of the balance sheet must balance out each other. On the other hand the balance has some drawbacks too. One of which is that the true value of the assets are not reflected on the balance sheet. Historical costs of the assets will not reflect the true market value since these assets may have increased or depreciated in value. Another drawback is that certain assets value are estimated thus does not reflect the true economic situation of the business. (Balance Sheet, n.d.) Answer 3.2 Two important financial statements complimenting the balance sheet are the Cash Flow statement and the Profit Loss statement. Cash flow is comprised of three components which displays the cash generated and used by the company for any given period of time. These components are operations, investing and financing activities. Operation activities measure the income and expenditure caused by the core business operations of a company. It reflects how much profit is generated from the companys products and services. Investing activities reflect the investment in purchasing of new assets such as property, land and equipment. Financing activities reflect changes in debts, loans and dividends paid. These include issue of shares and/or bonds, re-purchase of shares and/or bonds, interest paid to bond-holders. (What is a Cash Flow Statement, n.d.) The Profit Loss statement displays a companys income, costs and expenditure for a particular period of time. Normally this statement is issues quarterly or yearly depending on the companys size and directors preference. The purpose of this statement is to show investors whether the company has made or lost money during the specific period indicated in the statement. The Profit Loss statement gives a good account of the companys capabilities to increase profits and reduce costs. (Profit Loss Statement, n.d.) Answer 4 The following is an abstract from the regulations of the Malta Financial Services Authority: A private company is a company that must, by its memorandum or articles: restrict the right to transfer its shares; prohibit any invitation to the public to subscribe for any shares or debentures of the company; The minimum authorised share capital is â‚ ¬1,164.69. The maximum number of shareholders is fifty Must have at least one director A public company is a company which does not qualify as a private company. A public company may offer shares or debentures to the public but it may not issue any form of application for its shares or debentures unless the company is registered and the issue is accompanied by a prospectus. The minimum authorised share capital of a public company is EUR 46,587.47.There is no maximum number of shareholders in the case of a public company. Must have at least 2 directors In the case of a public company not less than 25%, and in the case of a private company not less than 20%, of the nominal value of each share taken up shall be paid up on the signing of the memorandum. Every Company must have a company secretary and hold an Annual General Meeting. (A Guide to the Registration of Companies, n.d.) Task B: Answer 1. The acronyms of PEST and SWOT analysis are as follows: PEST analysis Political, Economic, Social and Technological analysis. SWOT analysis Strengths, Weaknesses, Opportunities and Threats analysis. Answer 2 PEST is a business measuring tool to understand the business environment growth or decline before setting up a new business or expanding an established business. It is an investigation for reviewing the external environment factors for political, economic, social and technological influences. Political Environment These are all those factors related to and executed by a government. A change in government can bring a change in laws, regulations, policies and taxes which can have an impact on the business environment. Since Malta is part of the European Union, EU regulations and new member states can have an impact on the business environment. Economic Environment This is mainly the financial system fluctuations that occur from time to time with general booms and slumps in the economy activity. A change in unemployment, interest rates and customer purchasing power can cause these fluctuations. Social Environment This is the influence on the business environment which its effects depend on religious, cultural and social trends. These effects can be either positive or negative. Education, lifestyles, career trends and demographics have influence on the social environment. If a decision from a business company have a huge impact which goes against the societal norms, it may face negative publicity and protests. Technological Environment This gathers all the technical aspects of the business environment such as automation, technology awareness, progress, research and development. Technical environment aspects can have an impact on the cost and quality of the business production. (External Environment Theory PEST Analysis, n.d.) SWOT analysis is a matrix analysis of the internal strengths and weaknesses of a company against identification of external opportunities and threats. It helps a company to uncover and exploit opportunities while understanding the weaknesses to eliminate threats. Workshop sessions and brainstorming sessions are two useful ways of completing the SWOT analysis while involving personnel from your own company. A sample table of the SWOT Matrix is shown in figure 1 below. Figure 1 SWOT Diagram Strengths are the resources and capabilities of a business or a project within a company which are used to gain a competitive advantage over other competitors. Examples of strengths are: Reputation, Superior product performance, Unique selling points, Strong brand names. Weaknesses are the absence of certain strengths on which your competitor may take an advantage. Examples of weaknesses are: Weak brand name, Limited budget, Limited personnel, Opportunities are external elements that can uncover new opportunities where a company can exploit its advantages for profit and growth. Examples of opportunities are: Changes in technology, Change in government policies on a particular area, Unfulfilled customer needs, Local events. Threats are changes in external environment and opportunities taken by other companies which can have a competitive advantage over your business. Examples of threats are: Appearance of alternative products, New legislations, Retention of key staff, Negative publicity. (SWOT Analysis, n.d.) Answer 3 SWOT analysis for Bank of Valletta plc. Task C References A Guide to the Registration of Companies. (n.d.). Retrieved 01 15, 2014, from MFSA: https://registry.mfsa.com.mt/otherPDFs/ROCGuide.pdf Advantages and disadvantages of double entry book-keeping. (n.d.). Retrieved 01 12, 2012, from Figurate Ltd Chartered Management Accounts: http://www.figurate.co.uk/2007/07/03/advantages-and-disadvantages-of-double-entry-bookkeeping/ Averkamp, H. (n.d.). Accounting Basics (Explanation). Retrieved 1 12, 2014, from Accounting Coach: http://www.accountingcoach.com/accounting-basics/explanation/5 Balance Sheet. (n.d.). Retrieved 01 14, 2014, from Investopedia: http://www.investopedia.com/terms/b/balancesheet.asp External Environment Theory PEST Analysis. (n.d.). Retrieved 01 16, 2014, from The Times 100 Business Case Studies: http://businesscasestudies.co.uk/business-theory/external-environment/pest-analysis.html#axzz2qb3hjMJw Henderson, D. R. (n.d.). Library of Economics and Liberty. Retrieved January 10, 2014, from http://www.econlib.org/library/Enc/OpportunityCost.html Profit Loss Statement. (n.d.). Retrieved 01 14, 2014, from Investopedia: http://www.investopedia.com/terms/p/plstatement.asp SWOT Analysis. (n.d.). Retrieved 01 18, 2014, from Businessballs: http://www.businessballs.com/swotanalysisfreetemplate.htm What is a Cash Flow Statement. (n.d.). Retrieved 01 14, 2014, from Investopedia: www.investopedia.com/articles/04/033104.asp