How to Find Greatest Common Factors

Step by step instructions to Find Greatest Common Factors Elements are numbers that partition uniformly in a number. The best basic factor of at least two numbers is the biggest number that can partition uniformly into every one of the numbers. Here, you will figure out how to discover factors and most noteworthy regular components. You will need to realize how to factor numbers when you are attempting to streamline portions. What You Need Manipulatives: Coins, catches, hard beansPencils and paperCalculator Steps Variables of the number 12: You can uniformly separate 12 by 1, 2, 3, 4, 6 and 12.Therefore, we can say that 1,2,3,4,6 and 12 are elements of 12.We can likewise say that the best or biggest factor of 12 is 12.Factors of 12 and 6: You can equitably isolate 12 by 1, 2, 3, 4, 6 and 12. You can equally separate 6 by 1, 2, 3 and 6. Presently, take a gander at the two arrangements of numbers. What is the biggest factor of the two numbers? 6 is the biggest or most noteworthy factor for 12 and 6.Factors of 8 and 32: You can equally partition 8 by 1, 2, 4 and 8. You can equitably partition 32 by 1, 2, 4, 8, 16 and 32. Subsequently the biggest normal factor of the two numbers is 8.Multiplying Common Prime Factors: This is another technique to locate the best basic factor. Lets take 8 and 32. The prime components of 8 are 1 x 2 x 2 x 2. Notice that the prime elements of 32 are 1 x 2 x 2 x 2 x 2 x 2. In the event that we increase the regular prime elements of 8 and 32, we get 1 x 2 x 2 x 2 8, wh ich turns into the best basic factor.Both strategies will assist you with deciding the best basic components (GFCs), yet you should choose which strategy you like to work with. Manipulatives: Use coins or fastens for this idea. Lets state youre attempting to discover variables of 24. Request that the kid partition the 24 catches/coins into 2 heaps. The youngster will find that 12 is a factor. Ask the youngster what number of ways they can equally partition the coins. Before long they will find that they can stack the coins into gatherings of 2, 4, 6, 8, and 12. Continuously use manipulatives to demonstrate the idea. Tips Make certain to utilize coins, catches, 3D squares, and so forth to demonstrate how discovering factors functions. Its a lot simpler to adapt solidly than conceptually. When the idea is gotten a handle on in a solid organization, it will be considerably more effectively comprehended abstractly.This idea requires some progressing practice. Give a couple of meetings it.

Tone-Deafness Essay -- Hearing Auditory Senses Essays

Musical inability Scarcely any individuals know the scope of the various sorts of musical inability. In any case, numerous individuals think they have it. Musical inability is doesn't allude to an issue with the ears, however to an absence of preparing. Musical inability is anything but difficult to fix via preparing the ears and the vocal muscles. Lancet is a music educator in Boston who is musically challenged (Lancet 2001). Lancet express, musical inability is a term that will in general be applied unpredictably to a group of stars of music preparing, perceptual, and creation shortfalls (Lancet 2001). This paper will look at the musical inability genuine terms, the past and ebb and flow research, and ebb and flow heading which all add to its requirement for investigation. Musically challenged individuals live from right off the bat in existence with musically challenged. The capacity to hear a pitch and sing it back is like deftness. Lancet states, it is voice-ear coordination (p.779). Neither one of these capacities are naturally introduced to us, we need to learn them. Children don't have dexterity. In the event that an individual holds a toy before a newborn child, the individual can find in the infant's eyes that she needs the toy. For instance, my ten-month-old cousin can't decide the separation where the item is found. His hands thrash around arbitrarily, missing the objective. He has not yet figured out how to facilitate his hands and eyes. On the off chance that he does this regularly enough, notwithstanding, he will in the long run learn. Lancet clarifies, the human cerebrum is truly adept at recalling which of these unbelievably perplexing muscle withdrawals brings about a score (Lancet 2001). So next time he goes after something, it doesn't take very as long. My cousin keeps on having a one out of three possibility when going after an article (p. 784). When, he is a little child, it would be incomprehensible that he c... ...n what to look like past their musical inability. References DeBellis, Mark. (2000). What is melodic organization? Tonal hypothesis as psychological science. New York Academy of Sciences, 4, 471-489. Gandour, Jack. (2000). A Cross line Study of Tone Perception. Formative Psychology,12, 207-220. Kazez, Daniel. (2000). Hearing in the Elderly: A Population study Audicion en la senectud: un estudio poblacional. Music Educators Journal, 71, 46. Lancet, Mike. (2001). A decent reason to surrender those music exercises. Diary of Cognitive Neuroscience, 357, 777-784. Moore, Brain C. J. (2000). An Introduction to the brain research of hearing. Scholarly Press, Inc, 3, 322. Peretz, Isabelle. (2001). Mind specialization for music. New proof from intrinsic Amusia. New York Academy of Sciences, 8, 243-246. Wong, Donald. (2001). Audiology. Diary of Communication, 6, 6. Musical inability Essay - Hearing Auditory Senses Essays Musical inability Barely any individuals know the scope of the various kinds of musical inability. In any case, numerous individuals think they have it. Musical inability is doesn't allude to an issue with the ears, however to an absence of preparing. Musical inability is anything but difficult to fix via preparing the ears and the vocal muscles. Lancet is a music teacher in Boston who is musically challenged (Lancet 2001). Lancet express, musical inability is a term that will in general be applied unpredictably to a heavenly body of music handling, perceptual, and creation shortages (Lancet 2001). This paper will inspect the musical inability genuine terms, the past and ebb and flow research, and ebb and flow heading which all add to its requirement for investigation. Musically challenged individuals live from right off the bat in existence with musically challenged. The capacity to hear a pitch and sing it back is like dexterity. Lancet states, it is voice-ear coordination (p.779). Neither one of these capacities are naturally introduced to us, we need to learn them. Children don't have dexterity. On the off chance that an individual holds a toy before a newborn child, the person can find in the infant's eyes that she needs the toy. For instance, my ten-month-old cousin can't decide the separation where the article is found. His hands thrash around arbitrarily, missing the objective. He has not yet figured out how to arrange his hands and eyes. On the off chance that he does this frequently enough, be that as it may, he will in the long run learn. Lancet clarifies, the human mind is truly adept at recalling which of these amazingly perplexing muscle constrictions brings about a score (Lancet 2001). So next time he goes after something, it doesn't take very as long. My cousin keeps on having a one out of three possibility when going after an item (p. 784). When, he is a little child, it would be incomprehensible that he c... ...n what to look like past their musical inability. References DeBellis, Mark. (2000). What is melodic establishment? Tonal hypothesis as subjective science. New York Academy of Sciences, 4, 471-489. Gandour, Jack. (2000). A Cross line Study of Tone Perception. Formative Psychology,12, 207-220. Kazez, Daniel. (2000). Hearing in the Elderly: A Population study Audicion en la senectud: un estudio poblacional. Music Educators Journal, 71, 46. Lancet, Mike. (2001). A decent reason to surrender those music exercises. Diary of Cognitive Neuroscience, 357, 777-784. Moore, Brain C. J. (2000). An Introduction to the brain science of hearing. Scholastic Press, Inc, 3, 322. Peretz, Isabelle. (2001). Cerebrum specialization for music. New proof from innate Amusia. New York Academy of Sciences, 8, 243-246. Wong, Donald. (2001). Audiology. Diary of Communication, 6, 6.

Saint Thomas Aquinas On The Existence Of God Is Self Evident

Saint Thomas Aquinas was a Catholic Priest who is considered the most influential medieval scholar and philosopher. He studied under Albert the Great and received a master’s in philosophy and theology at the University of Paris. Disobeying his family he became a monk and was known for being a chasing off a prostitute with a hot iron and for being a large slow moving man. Saint Thomas Aquinas has a specific writing style. He typically states a topic, writes a question about the topic after which he writes the best arguments attacking this specific topic. Soon after he states the best arguments defending the foresaid topic he his attacking and defending arguments are in no particular order. Then he goes through and reply’s to each one of these â€Å"Objection’s† as he likes to call them. He repeats this process again and again to portray and defend his ideas to his readers. The first article Saint Thomas is answering the question â€Å"Weather the existenc e of God is self-evident?†(Pojman) In the first Objection Saint Thomas says yes the existence of God is self-evident. For the reason that â€Å"Damascene says, the knowledge of God is naturally implanted in all.† (Pojman) Damascene refers to Saint John Damascene who some regard as the first Scholastic (CATHOLIC ENCYCLOPEDIA.) He was and Syrian Monk who wrote â€Å"Fountain of Knowledge or The Fountain of Wisdom, is divided into three parts†¦Ã¢â‚¬  (CATHOLIC ENCYCLOPEDIA.) Saint Thomas argues for the reason that God is naturally in all of us he soShow MoreRelatedAn Examination Into The Respective Proofs Of St. Aquinas1288 Words   |  6 PagesAnselm and St. Aquinas During the Medieval Period, philosophers shifted their focus primarily to proving the existence of God, as well as other religious tenets. Two Saints of the Catholic Church, St. Anselm and St. Thomas Aquinas, developed their own respective proofs for the existence of God. These proofs have gained fame over the subsequent centuries and still face debate and comparison today. Although both St. Anselm and St. Thomas Aquinas offer proofs for the existence of God, the proofs differRead MoreSt. Thomas Aquinas On The Existence Of God1338 Words   |  6 Pagesphilosophers shifted their focus primarily to proving the existence of God, as well as other religious tenets they held. Two Saints of the Catholic Church, St. Anselm and St. Thomas Aquinas, developed their own respective proofs for the existence of God. These proofs have gained fame over the subsequent centuries and still face debate and comparison today. Although both St. Anselm and St. Thomas Aquinas both offer proofs for the exist ence of God, the proofs differ drastically due to the distinct argumentativeRead MoreEssay about The Existence of God1795 Words   |  8 PagesThe Existence of God No one can think the opposite of that which is self evident#8230;But the opposite of the proposition God Exists can be thought#8230;therefore the proposition that God existence is self evident.( Thomas Aquinas) Some people may say that God is an omnipotent, omniscient being that the universe revolves around. In other words, God is all-powerful, all knowing, and runs the universe, but the mere claim, to prove Gods existence, seems to invite ridicule.Read MoreThe Philosophy Of Religion : Thomas Aquinas And Fredrich Nietzsche1364 Words   |  6 Pagesphilosophers have developed theories and guidelines to help people to realize what is most suitable, important, and critical in their spiritual lives. However, the Philosophy of Religion caters to everyone, not just believers. Today we will look at Thomas Aquinas and Fredrich Nietzsche and their takes on religion. To fully understand their viewpoints its important to first understand what the philosophy of religion entails. The philosophy of religion is the philosophical study of the meaning and natureRead MoreDo You Believe? God? Essay2362 Words   |  10 PagesDo You Believe in God? Do you believe in a higher power that cannot be touched or seen? Some people believe that there is a higher power known as â€Å"God† and others do not believe that someone can exist that cannot be seen or touched. God is known to be â€Å"Infinitely good† according to philosopher Saint Thomas Aquinas, but other philosophers such as Fredrik Bendz’ do not believe that a God can exist because it simply is not logical. Everyone has their own reasons to why or why not God exists, but in thisRead MoreBeyond a Reasonable Doubt Essay1239 Words   |  5 PagesAs surely as the possibility of God’s existence is self-evident to mankind, so it seems is the possibility of His non-existence. While virtually every culture throughout history has believed in at least one deity, the arguments for and against the existence of Christianity’s God have raged on for centuries. In his Institutes, John Calvin argued that God planted the knowledge of His existence in the h eart of every man, saying: That there exists in the human mind, and indeed by natural instinct, someRead More The Existence Of God Essay1657 Words   |  7 PagesThe existence of God has long been a topic of debate. It is the ultimate topic of discussion, as everyone seems to have an opinion on it. I will look at the traditional arguments for the existence of God, the ones that have stood the test of time, and find out how convincing the arguments really are by looking at each one in turn, analysing the logic behind each argument, and finally looking at its criticisms and the responses to the criticisms. The first argument for the existence of God I willRead MoreDoes God Exist1483 Words   |  6 PagesDoes God Exist The question of God’s existence has lingered in the mind of man since the dawn of religion. The simple fact that billions of people consider themselves to have some allegiance to a deity means that this question deserves to be seriously considered. In this paper I will argue for the sake that God does exist and the reasons why. I will include many of the arguments found in our philosophy book and those covered in class as well as other subjects such as human suffering and the reasonsRead MoreA Christian Nation Through The Eyes Of A Son Of Indian Immigrants991 Words   |  4 Pages Marcello Pera got it right when he said, â€Å"We must call ourselves Christians.† I got familiar with Christianity at school, fitting considering that Monasteries were the ones to start educating the people. Intellect was a uniquely human gift from God, and people should educate themselves to the gift. The monasteries took it upon themselves to teach the people. The monks taught using two different methods, lecture and debate. To earn a certificate from the monastery, the student was required to defeatRead MoreThe Argument For God s Existence And Nature2146 Words   |  9 PagesQuestion 2 In part IX of Hume’s Dialogues Concerning Natural Religion, Deamea, the orthodox Christian, confronts Philo’s skepticism towards the arguments for God’s existence and nature that have thus far be discussed. Deamea presents a version of the ontological argument that he believes should provide undeniable proof of the truths found in religious dogma. However, Philo is not convinced with this argument because of the nature of the argument. Philo describes Deamea’s ontological argument as an

Literature Review Multiple Intelligence Theory - 2723 Words

Literature Review: Multiple Intelligence Theory Leigh Anne Brackett Liberty University Abstract This paper is a literature review relating to the Multiple Intelligence Theory by Howard Gardner. In general, the literature seems to indicate that the Multiple Intelligence Theory is very effective in teaching students. The purpose of this research is to define multiple intelligences, what the strengths are of each intelligence category, and why it is important to use this approach in the classroom. The themes that arose during research were the effectiveness the Multiple Intelligence Theory had with the following students: students with disabilities, minority students, and ESL/EFL students. Keywords: multiple intelligences, multiple intelligences in the classrooms, Howard Gardner, Howard Gardner’s multiple intelligences, student centered learning, multiple intelligences and students with disabilities, multiple intelligences and esl student Literature Review Introduction The Multiple Intelligence Theory (MIT) was developed by Howard Gardner in 1983. Dr. Gardner suggests that there are at least eight ways that people have of perceiving and understanding the world as opposed to labeling them with only one specific intelligence. Gardner labels each of these ways a distinct â€Å"intelligence.† In other words, it is a set of skills allowing individuals to find and resolve genuine problems they face. MIT is an effective way to reach students who do not learn fromShow MoreRelatedThe Analysis of the Intelligence of Individuals and Groups Essay1086 Words   |  5 PagesThe Analysis of the Intelligence of Individuals and Groups Much controversy surrounds the subject of intelligence. 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The mini proposal will also present methods, techniques and the tasks are used toRead MoreFrames of Mind: The Theory of Multiple Intelligences by Howard Gardner1507 Words   |  7 Pagesthe â€Å"Theory of Multiple Intelligences† by Howard Gardner I seem to question the meaning of Intelligence. Although I have never pondered a single word more feverishly as I have in the last couple weeks it has been quite an endeavor. According to Merriam-Webster (2014), â€Å"Intelligence: the ability to learn or understand things or to deal with new or difficult situations.† Howard Gardner first publishes his own view of intelligence in his book Frames of Mind: The Theory of Multiple Intelligences (1983)Read MoreThe, And Educator, The Therapist859 Words   |  4 Pageshave new experiences, the schemata changes and adapts to these new experiences, good or bad. CBT seeks to challenge some of the beliefs and create a new schemata that is more conducive to appropriate coping and behavior. CBT can appeal to the intelligences of logic, intrapersonal knowledge, and kinesthetic. According to Whalen and Henker (1991), CBT can include role playing, matching appropriate behavior to external criteria, and social skills and coping skills training, along with numerous otherRead MoreEmotional Intelligence and Athletic Performance1744 Words   |  7 Pagesothers. An individual’s emotional intelligence is an indication of how he or she perceives, understands, and regulates emotions. In sum, emotional intelligence is a form of intelligence that involves â€Å"the ability to monitor one’s own and others’ feelings and emotions, to discriminate among them and to use this information to guide one ’s thinking and actions† (Salovery and Mayer, 1990, p. 189). After investigating two research studies related to emotional intelligence and performance, it is quite evidentRead MoreLearning Styles Literary Review1726 Words   |  7 PagesTheories and Principles of Learning (TPPL) Assignment Part A – Literature review analysing theories and principles of learning. Learning Styles A student’s individual learning style is their normal reaction to information or experiences. For example, Keefe (1979) defines learning styles as the composite of characteristic cognitive, affective, and physiological factors that serve as relatively stable indicators of how a learner perceives, interacts with, and responds to the learning environmentRead MoreTeaching Students With A Wide Array Of Abilities1718 Words   |  7 Pageswork in a real classroom. As a way to implement differentiated instruction, a teacher may apply the theory of multiple intelligences. This theory of multiple intelligences was developed in the early 1980s by Howard Gardner and expresses that each person has several distinct intelligences associated with a specific part of the brain. In 1983, Gardner also recognized seven categories of intelligences; these include linguistic, logical-mathematical, spatial, bodily-kinesthetic, musical, intrapersonalRead MoreThe Theory Of Multiple Intelligences3232 W ords   |  13 PagesIntroduction The Theory of Multiple Intelligences, developed by Howard Gardner is the psychological theory regarding intelligence. Looking at Multiple Intelligences through the field of education we will explore what the different Multiple Intelligences are and how you engage each intelligence in the classroom. While there are further implications for Multiple Intelligences, MI, that are relevant to other fields, the focus is on the relevance of MI in the elementary and middle school classroomsRead MoreThe Trait Based Perspective For Situational Variance1541 Words   |  7 Pagescompetence as being associated with an effective leader (Derue et. al, 2001). Bass (2008) described competence as having the capability that an individual brings to a situation While the behavioral paradigm severed for the basis of a new leadership theory, meta-analytic studies revealed that the behaviors of leaders are important for predicting leadership effectiveness (Derue et. al, 2001). In contrast, Zaccaro (2007) stated that while a situation is important in explaining variance in leadershipRead MoreThe Role Of Play Therapy On Trauma Victims1274 Words   |  6 Pageslater in life. The purpose of this study is to explore the effectiveness of play therapy on trauma victims. Most literature on play therapy implies that play therapy can yield to be beneficial to children who have experienced some form of a traumatic event. In this review we will discuss what is play therapy? and why it is important? The following research questions guided this review: RQ1: Is play therapy beneficial to trauma victims? RQ2: Does family involvement help in play therapy? As part

Dell vs. Hp Performance Finanical Analysis free essay sample

Analysis Common-Size Analysis Common-Size Income Statement Analysis The common-size income statement for Dell shows a relatively flat history for cost of goods sold compared to sales from 82. 27% in 2006 to 82. 49% in 2010. Dell’s five year average for cost of goods sold to sales was 82. 23%, which is bit higher than HP cost of goods sold to sales five year average of 75. 96%. This in turn gives HP higher gross revenue than Dell most likely through means of obtaining raw materials and goods at lower costs, giving HP greater ability for an increased profit margin. This increased profit margin can allow for HP to offer more discounts then Dell may be able to afford, or increase spending in areas of investment for the company. Another area of interest within the common size income statement is related to selling, general and administrative to sales. Overall through the years 2006 to 2010, Dell saw an increase in this area growing from 9. 05% in 2006 to 12. 22% in 2010. Meanwhile, HP experienced the exact opposite effect, with this category declining from 12. 29% in 2006 to 9. 99% in 2010. According to Dell’s annual report, the major increase was due to the acquisition of Perot Systems. It also appears that over the last five years, Dell’s strategy of products directly to customers has been adopted by many competitors, allowing the competitors to decrease some of their overhead and commissions paid to retailers, all the while increasing sales. In the same time span as competitors partially adopted the strategy that made Dell prominent, Dell began to place more products in retail stores to compete directly on the front lines with its competition, as mentioned in their Management’s Discussion and Financial Analysis meetings. This approach FINANCIAL ANALYSIS OF DELL AND HP has caused a good percentage of the sales revenue to go to retailers and distributors, thus straining the ability to maximize net income for the present. Research, development and engineering for Dell as a percentage to sales were 0. 82% in 2006 and slightly grew to 1. 18% in 2010. HP research, development and engineering to sales is roughly 3 times the amount that Dell dedicated; however, HP has drawdown their research, development and engineering to sales from 3. 92% in 2006 to 2. 35% in 2010. The five year average in this category for Dell was 0. 99% and HP was 3. 04%. Even with HP’s much higher research, development and engineering to sales percentage than Dell, HP has a higher operating expense, but since their cost of goods sold to sales is lower, it gives HP the edge in producing a higher operating income than Dell. Overall net income to sales decreased for Dell throughout 2006 to 2010, with a major decrease happening in 2010 and overall having a five year average of 4. 51%. In 2006 the net income to sales was 6. 46%, then in 2009 it dropped to 4. 6%, but in 2010 was when the major drop happened, resulting in net income being just 2. 71%. The main contributor to the drop in net income to sales was from operating expenses, with one component being the increase in research, development and engineering, but the primary increase coming from the selling, general and administrative category. Increased operating expenses are reflective of Dell’s push of broadly branching out into the retail market. HP’s net income to sales remained flat during the same time span, with a five year average of 6. 88%. The basically net zero increase in net income can be attributed to the economic downturn, and its rippling effect on customers. Common-Size Balance Sheet Analysis The common-size balance sheet of Dell reflects a current assets to total assets five year average of 74. 91% and shows a short term liabilities to total liabilities and shareholders’ equity five year average of 63. 72% covering years 2006 to 2010. Dell’s current assets and current liabilities both decreased from 2006 to 2010, but their current liabilities decreased at a faster rate than their current assets did. The gap between the two in 2006 was roughly 7% and had increased to 16% by 2010, providing plenty of opportunity to grow and develop the company further in their plans. HP common size balance sheet represents a different story. Their a current assets to total assets five year average was 49. 45% and short term liabilities to total liabilities and shareholders’ equity five year average was 42. 37% across years 2006 to 2010. Both accounts FINANCIAL ANALYSIS OF DELL AND HP 7 decreased slightly over the years, and by 2010, HP had a gap of current assets to current liabilities of only 4%. Potential investors will focus on this close margin because HP may start to become too heavily leveraged, which could hinder their ability to expand. It could also pose the problem of decreasing the percentage amount that HP reinvests back into the company, due to using assets to pay off short term liabilities. Within Dell’s current assets, short term investments to total assets decreased from 8. 67% in 2006 to 1. 11% in 2010. Many of these short term investments had matured and were sold. The additional cash on hand helped decrease accounts payable, which decreased from 42. 4% in 2006 to 33. 80% in 2010. Reducing its liabilities strengthens Dell financial health, yet further liquidity and asset utilization ratio test should be conducted to determine if their more solid financial standing is long term or simple a one year over year change. Dell’s inventory to total assets remained mainly the same over the five year span with 2. 53% in 2006 and 3. 12% in 2010. This is a reflection Dell’s strategy of keeping on hand inventory levels low and only producing the amount able to quickly sell. HP inventory to total assets changed substantially from 9. 5% in 2006 to 5. 19% in 2010. The drop in inventory percentage to total assets is a representation of HP improved strategy to minimize holding periods by taking delivery of inventory and manufacturing immediately prior to sale or distribution of product to customers. It is also reflective of the aggressive discounting that HP conducted as a result of the economic downturn. Dell’s long term debt to total liabilities and shareholders’ equity increased substantially from 2. 69% in 2006 to 10. 15% in 2010 with average long term debt of 4. 71%. The major increased indicates that the company was dependant on long term debt to finance its acquisition of Perot Systems in 2010. HP long term debt to total liabilities and shareholders’ equity followed the same path by increasing from 3. 04% in 2006 to 12. 26% in 2010. This increased in total debt is explained in their annual report as being spending on acquisitions and share repurchases. Debt to equity ratios are needed to be further evaluated to determine the risk factor for this increased level of liabilities. Comparative Analysis Comparative Income Statement Analysis Dell’s net revenue sharply declined from 2008 to 2010, going from 6. 47% to (13. 42%), as a result of the economic downturn, as individual customers put off luxury purchases such as computers and commercial customers put off bulk computer orders for a later to be determined FINANCIAL ANALYSIS OF DELL AND HP 8 date. On average, the net revenue growth was 1. 86% while cost of goods sold was 2. 05%. Cost of goods sold increased faster than sales, lowering its potential gross profit. Even though selling, general, and administrative was reduced substantially from 2008 level of 26. 3% down to (8. 97%) in 2010, its growth rate averaged 9. 45%, which outpaced net revenue on average. The drop in selling general and administrative was due to decreases in compensation, advertising expenses and improved controls during the downturn. The growth rate of cost of goods coupled with the economic downturn, found Dell with a (31. 91%) operating income for year 2010. A large decrease in the marke t yield of over 200 basis points from 2009 was the cause for the (210. 45%) for investments and other income n 2010. Net income average was (10. 8%) over years 2006 to 2010, with major causes for this being lower sales due to economic downturn, decreases in investments, increases in tax liabilities and higher cost of a hedging program. Much like with Dell, the economic fallout had its effects on HP. Their net revenue severely decreased from 13. 50% in 2008 to (3. 22%) in 2009. The dollar depreciation to the euro played a large part in this drop for its European sales. However, unlike Dell, HP rebounded in 2010, increasing sales up to 10. 02%, which can be attributed mostly in part to HP’s acquisition of EDS. HP’s annual cost of goods averaged 7. 4%, which was lower than their net revenue average of 7. 96%. This led to a more favorable net income on average, indicating HP’s ability to better control its operating income through successful marketing or more effect ive investment approaches over the years. Comparative Balance Sheet Analysis Dell’s five year average total current assets growth rate was 7. 75%, which was higher by a slim margin over average total current liabilities of 7. 27%. The relationship was consistent with the common size analysis giving support to Dell’s capability to cover short term liabilities with current assets. However, caution should be raised and solvency ratios further investigated as Dell’s current assets dipped below its current liabilities in 2010 by a comparison of 20. 32% to 27. 60%. Its competitor HP current liabilities growth rate average is out pacing its current assets growth by almost double with rates of 10. 88% to 4. 68%, respectively. This should bring caution to HP to get control of its short term liabilities growth rate, but not be too alarming, considering that by its common-size comparison, the company presently has enough current assets to pay for its short term liabilities. FINANCIAL ANALYSIS OF DELL AND HP 9 Dell’s accounts receivable rate of growth was 11. 90% on average, growing faster than the company’s average sales rate, 1. 86%. This relates to the increase in the collection period in days also increasing over this five year span. The category of property, plant and equipment grew for Dell at an annual rate of 6. 12%, with the majority of this growth happening in years 2006-2008. Plant, property and equipment declined in years 2009-2010, (14. 66%) and (4. 2%) respectively, which coincides with the company’s declining sales growth over these same years. On average, Dell’s total liabilities grew 11. 36% annually, compared to its total liabilities and shareholders’ equity growth rate average of 8. 21%. This highlights the company’s candidacy for potentially becoming a long-term solvency risk. Financial Ratio Analysis Liquidity Current Ratio and Acid Test Ratio Average current ratio for Dell was 1. 19 and the acid test ratio was 1. 14. These averages are better in comparison to HP’s current ratio of 1. 17 and acid test ratio of 1. 0, which tells that Dell has more current assets to cover its short term liabilities and makes Dell a safer and more financially strong company. HP had a risky year in 2008 when its current ratio fell below 1. 00, ending at 0. 98, but shouldn’t be focused on too much considering that their net revenue in sales averages 7. 96% growth rate and is averaging a 39. 33% net income growth rate. Collection Period Dell’s ability to collect customers payments on accounts receivable is stronger than HP’s, with Dell taking 32. 04 days on average compared to HP’s 49. 74 days. While both companies collection period was longer than the normal business benchmark of 30 days, Dell was much more successful in collection from its customers and thus reduced the liability for risky accounts receivable. The shorter period for collection also enables Dell to pay for its inventory and not have to expose them to greater amounts of short term debt through increased working capital financing. Days to Sell Inventory Dell inventory holding period was much shorter than HP, with Dell having days to sell inventory ratio of 6. 70 on average and HP having an average ratio of 32. 2. Dell operates in a FINANCIAL ANALYSIS OF DELL AND HP 10 slightly leaner production manner than HP and is able to quickly move inventory through its distribution networks. The quicker a company is able to sell its inventories, the quicker the clock begins to receive payment to be able to pay back money owed on inventories acquired and sold, and not have to increase your working capital financing. Cap ital Structure and Solvency Debts to Equity Ratios Dell’s five year average of total debt to equity was 5. 23, compared to HP lower average ratio of 1. 5. This shows that Dell had more debt (creditors) financing than equity (shareholders) financing. Long term debt for to equity on average for Dell was 0. 29 and HP was 0. 22. While many feel that debt from creditors is more harmful because of the interest paid on the principle borrowed, the advantage here is that once the creditor is paid back, they are gone and off the payroll. Whereas equity financing involves more shareholders owning parts of the company, which reduces the dividend payout per shareholder as well as waters down earnings per share. Dells approach to being more heavily financed through debt than equity may be in an attempt to keep earnings per share at an increased level. Return on Investment Return on Assets and Return on Common Equity An important ratio is the return on assets ratio for its ability to measure earnings per dollar from its assets. The five year average for return on assets of Dell was 13. 06% while HP’s was 9. 07%. This higher percentage for Dell reflects a more efficient use of its assets and higher earnings from products sold per company asset. Both companies have strong return on assets that goes to show the loyal base of customers each brand name of the two companies has. Return on common equity is another important profitability ratio. This ratio measures the earnings success of its capital investments through common shareholders. The return on equity for Dell averaged 81. 46% while HP averaged 23. 91. An observation of this profitability measure shows that Dell is possibly much more attractive for potential investors for its ability to effectively manage and use funds generated through shareholders equity. Operating Performance Profit Margin Ratios Dell’s gross profit margin average of 17. 77% was lower than HP’s average of 24. 04% HP controls a larger portion of the computer market as represented through this ratio. Dell also FINANCIAL ANALYSIS OF DELL AND HP 11 posted lower operating profit margins and pretax profit margin compared to HP. Dell’s higher selling, general and administrative expenses are cause for lower operating and pretax profit margins, partly due to new retail and certain global distribution relationships. As expected from the precursors above, net income was also lower for Dell when compared to HP. Dell needs to encroach more forcefully into HP’s large market share to positively influence its sales. Operating expense components should be addressed as well to find cost savings measures to increase operation income in order to ultimately increase its net income. Asset Utilization Cash Turnover The measure of how efficient a company utilizes its cash and cash equivalents to create sales revenue is depicted with the cash turnover ratio. In respect to this ratio, Dell averaged 5. 0, while HP averaged 7. 09. This showed that HP used its cash and cash equivalents more efficiently to build revenue. On the other hand, it shows that HP used its cash and cash equivalents while Dell refrained from using its cash and cash equivalents, as evident in the common size analysis, showing that Dell retained on average 31. 77% of cash and cash equivalents to assets while HP averaged 12. 41%. Invent ory Turnover Inventory turnover represents how fast companies turn their inventories into sales revenue. Dell had a much slower inventory turnover on average, 58. 8, than HP’s 11. 86. Over the past five years more companies have became better at the Dell model of sales direct to customers which has overall effected Dell’s sales as evident in the comparative analysis showing on average Dell grew sales by 1. 86% while HP grew at 7. 96%. Also, HP has become more efficient in their inventory distribution cycle and the amount of inventories held in relation to total assets, dropping from 9. 45% in 2006 to 5. 19 by 2010. Dell’s turnover ratio was directly affected by its increase in inventory to total assets growing from 2. 53% in 2006 to 3. 2 % by 2010. The increase in Dell’s inventories to total assets percentage coupled with declining sales growth over the past five years was a cause for their much higher inventory turnover rate. Total Assets Turnover Total assets turnover measures how efficiently a company utilizes total assets to create sales revenue. On average, Dell’s ability to generate more profit from its assets was roughly FINANCIAL ANALYSIS OF DELL AND HP 12 double that of HP, being 2. 15 to 1. 07 respectively. This shows that for overall assets held, Dell had a better record of generating sales. Market Measures Price to Earnings Ratio and Earnings Yield The price to earnings for Dell on average was 16. 35, lower than HP’s 18. 52. From this statistical ratio, HP is able to show that its investors have higher expectations of their company performance by being committed to paying a higher price per share to own HP stock over the past five year time span. However, with Dell showing better results when it came to liquidation and return on investment, they are able to portray to potential investors that they are the better buy at a lower price per share when compared to HP. Earnings yield represents the amount of earnings generated for every dollar invested. Here, Dell has a better showing on average with 7. 02% compared to HP’s 6. 25%. This ratio can be another point of persuasion that Dell is the better buy for it being properly priced when talking of earnings yield over the years 2006 to 2010. Summary of Financial Performance and Suggestions for Improvement Both Dell and HP have the financial statistics showing why they are strong competitors in an ever evolving industry. In an industry that attracts potential customers by offering the latest, fastest and greatest products, Dell needs an increase their amount of research, development, and engineering to sales percentage. Dell can no longer rely on just offering cheaper products because offering the newest technology and quality of product has moved to the forefront of consumers’ minds. It would be wise for Dell to focus on precise areas where they have a strong competency and not try to be all things to everyone. One area they may rethink of pushing into is their expanded exposure into retail stores. Considering that Dell is fairly new to the retailing segment, their ties to the retailing market are not as strong as many of its competitors who have long withstanding relationships with retailers. These long withstanding relationships with retailers give companies like HP an advantage over new comers to retail stores, such as Dell, and possible over the next year or so, Dell should rethink this new part of their strategy. At the moment, the amount of increased funds used on selling, general and administrative has not equally translated into higher sales revenue.

Molly And Me free essay sample

C.S. Lewis once said, â€Å"No book is really worth reading at the age of ten which is not equally–and often far more–worth reading at the age of fifty and beyond.† Harry Potter books have been collecting on my shelf for ten years. I first engulfed myself in their dark magic at the ripe age of seven; now, at seventeen, I still reach for these books to cure boredom or melancholy. Of all Rowling’s rich characters, I like talking with Molly Weasley best. Her wit and talent frame her doting nature handsomely. She is hilarious and humble. She is all the things I’d like to be when I grow up. She first taught me a simple lesson because I was young and fairly naive. She told me that everyone is talented. She told me to apply my talents usefully and humbly. Her actions reflected these words, and I have tried to follow her example. We will write a custom essay sample on Molly And Me or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I watched this innately magical woman utter potent incantations with gentle and purposeful finesse. I watched her dishes scrub themselves and her weeds pick themselves up out of the garden. I especially liked watching the soft tick of her self–fashioned clock, depicting each Weasley’s location at any given time. Once, I watched her cleanly finish off a dark witch who threatened her daughter. However underestimated, Mrs. Weasley is an extremely skilled and powerful witch, and I endeavor to follow her example. I am obliged to pursue my talents, to hone them into useful skills, and to respect the gifts of others. Her second lesson was a bit more intricate, and a bit more personal. She told me that having people in my life would be important, and to love these people fiercely. Again, she embodied her own creed, which I strove to echo. I watched her stretch love seven ways for seven children; I watched her knit them sweaters each year, and house their orphan friends on holidays. I asked her why she did this. She told me that fierce love is a time commitment that must be upheld graciously, and explained that all this time should not be merely wasted on favors. â€Å"Fierce love,† she told me, â€Å"requires open conversation, however occasionally uncomfortable.† Still, her example shined. I watched her protect her children in battle before reprimanding their reckless behavior, and express earnest pride in her husband’s professional success, while explaining to him earnestly the stress of keeping house by herself. She has compelled me to prioritize healthy relationships with the people in my life by devoting time for both compassion and honest dialogue. By these principles, I have learned how to love fiercely. I have learned how to navigate the obstacles and joys of my relationships with confidence. Mrs. Weasley has been a teacher of mine for ten years now. Her lessons have grown and changed, as have I. Yet while each reading of Harry Potter strikes a distinct tone, these notes are not lonely; they manifest as one beautiful chord, which begs: be a kind and useful person.

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buy custom Causes of Domestic Violence essay Domestic violence is a conflict that takes place at home. It is a conflict that is perpetuated by one member of the family against the other. It may be perpetuated by the father towards the mother and children. Alternatively, it may be perpetuated by the mother against the father and children. Sometimes, even children become sources of violence, which they direct towards their parents. Domestic violence may arise as a result of social causes and emotional causes (Anderson, 1997). There are many social causes that result in domestic violence. These social causes include: In most cases, problems in relationships bring about conflicts within a family. These problems may arise out of lack of communication. When family members do not communicate that aspirations, wishes, ambitions, hopes and fears, other family members fail to understand what motivates them to behave in the manner that they do. In some families, the spouses are too busy in the workplace to make time for their family members. For this reason, problems arise as far as the task of creating social bonds is concerned. In most cases, it is parents who fail to give their children the attention the need in order to provide them with guidance. At other times, it is one of te spouses who fail to nurture a serious love relationship with her wife in order for their relationship to be strengthened. In this situation, one of the spouses can easily feel out of touch with the family, causing dissent, conflict and violence. Lack of trust can also lead to domestic violence. A family is the most basic organizational unit. For it to function, the husband and wife have to live in harmony. These two people cannot live in harmony without a build-up of a bond of trust between them. Each partner should always be sure of the other persons trust and loyalty. Decisions should involve all parties. Unfortunately, this sometimes does not happen, leading to conflicts. Sometimes, children also cause conflicts when they feel that their parents no longer trust their abilities and aspirations. If their needs are not being taken care of, they may think that the parents do not trust these childrens abilities although this may not be the case. Some parents direct their trust to some children and they deny it to others mainly because of perceived weaknesses and strengths. In this way, they pity these children against each other, a situation that leads to a bitter conflict that lasts for a very long times. Misunderstanding is another social probleem that manifests itself through problems in a relationship. Sometimes, the actions of one family member are misunderstood by the other family members. For instance, all family members may fail to understand why the father has decided to spend all the previous years savings to pay for his advanced education while the children have been sent home from school for lack of school fees. Although the father may mean well for the family by taking this action, no one may realize this since there is a misunderstanding of his actions. When misunderstandings occur, it is easy for every person in the family to blame the person next to him, especially if this misunderstanding has caused a major blunder, an accident or damage to the reputation of the family in the eyes of the public. Misunderstanding may lead to lack of trust, something that leads to serious problems in relationships. Clarification is needed all the time in order to avoid misunderstandings from taking place. Infidelity is another major cause of domestic violence. Infidelity means lack of faithfulness by one spouse. A spouse may decide to commit adultery when the other not around or is looking the other side. When this spouse comes around or turns towards that other side and finds the spouse committing adultery, domestic violence arises. Buy custom Causes of Domestic Violence essay