Financila Performance and Positioning Assignment

Financila Performance and Positioning - Assignment Example A projected profit and loss account of Clinton Cards plc has also been included in this part to add to the analysis. Shareholders need to analyse the management's performance and efforts put into the company affairs through the financial results so as to realise its strengths and weaknesses. Riahi-Belkaoui (1998, p11) says, "the profitability ratios portray ability of the firm to efficiently use the capital committed by stockholders and lenders to generate revenues in excess of expenses". Therefore, the analysis for the shareholders has been done with the help of following profitability ratios: The above chart depicts the profitability ratios for Clinton Cards plc indicating the financial performance of the company over the last five years. Shareholders are interested in the company's profit records and being the real owners of the firms, they constantly need to appraise the company's performance. If the company is able to generate a stable profit for its shareholders out of its business activities, then it is said to be a good performer in the financial sense. The Gross Profit Margin Percentage evaluates the percentage of profit earned by a company on sales after the production and distribution activities (Mcmenamin, 1999). It shows how well the company manages its expenses so as to attain maximum profit out of its total sales. Clinton Card plc's gross profit ratio shows that the company is sustaining a stable profit margin with a slight increase in profitability. It further illuminates that the company manages to keep about 11% of its total sales revenue out of all the production and distribution expenses. This can also be inversely stated that the company loses about 89% of the total turnover in meeting cost of sales. The Net Profit ratio shows what percentage of profit a company earns on its sales (Mcmenamin, 1999). It reveals the profit retained by a company after accounting for its various operating costs. The difference between the company's net and gross profit ratios indicate the amount of profit foregone by them in the course of meeting various selling and administrative expenses. Thus the above graph shows that the company manages to retain about 6% of the total sales after accounting for various operating costs. The company's net profit margin is also rising sparingly at a stable rate showing the management's efficiency in managing costs. Riahi-Belkaoui (1998, p11) says that the return on capital employed ratio "indicates how efficiently the capital supplied by the common stockholders was employed within the firm". Clinton Card plc's return on capital employed ratio reveals that the company is having a slightly fluctuating rate of profit on the funds invested by the shareholders. However the rate of fluctuation is not high and thus the graph shows that the company gains profit as about 30% of the total equity funds. The return on asset ratio indicates the returns or profits generated after utilising the financial resources of the company determine the company's financial performance throughout the year (Meigs & Meigs, 1993). The company in consideration has had a significantly

Evaluative Review Assignment Essay Example | Topics and Well Written Essays - 750 words

Evaluative Review Assignment - Essay Example Recommendations Organize with parents to address ways to identify if their child has destructive tendencies According to Jimerson and Furlong (2006), this is a better way of dealing with a student’s aggressive behavior. Parents are better positioned to evaluate their children mannerisms and take the necessary measures. Education about the signs of this behavior will assist parents in taming their misdemeanor. Application of this will streamline a student’s morals and methods of associating with others. Parents are occasionally determinants of a child’s character development. Therefore, their children are more likely to take heed of their advice. Metal Detectors According to Jimerson and Furlong (2006), the employment of a metal detector in searches is highly advisable. It is in the interest of all students that this practice is approved. Some students who have malicious intentions towards the teaching staff or fellow comrades are capable of carrying weapons to th is effect. However, persons who do it should not abuse this activity. This measure will definitely discourage students from transporting harmful objects to schools. Metal detectors have proven effective in sectors such as airports and highly guarded government institutions. It has reduced potential threats such as terrorism and smuggling. Follow the law The law is a guideline of limitations and freedoms we should exercise. Teachers are to exercise acceptable disciplining methods of students who have behavioral cases (Conoley and Goldstein 2004). Disciplinary punishment should be implemented to the extent instructed by law. Excessive use of force in disciplinary cases often initiates some violent and rude behaviors from students. This can have extensive consequences as the student can resort to unconventional ways of coming even. Conoley also suggests that statistically, in many cases students win legal cases concerning discipline and the institution suffers the embarrassment. Teache rs should be more cautious on this issue. Training School Staff The schools staff both administrative and non-administrative is instrumental in ensuring proper safety precautions are adhered to (Conoley and Goldstein, 2004).Violence is impartial and occurs randomly in view of the supposition that it is intricate to determine a person’s intentions. Students have developed clever ways to conceal their intentions. Therefore, the staff including teachers, train guards and drivers should focus on violence prevention. The staff should be trained to take steps promptly when violence occurs. This will help them mitigate the adverse effects that associate to this vice. They should also be trained to detect destructive behavior in the initial stages thus enabling them prevents unavoidable that was to happen. According to Daniels and Bradley (2011), ignorance of the staff of growing tensions between students is what leads to the columbine High school riot. Violent incidences were ignore d based on the perpetrators social status in the institution. This allowed the popular and senior students assault their fellow junior scholars uncontrollably. The intimidated student’s collective anger led to the rampage. The staff was vindicated on their negligence of the spiteful activities that were occurring in that institution. Establishment of Good Trust relationship with Students According to Daniels and Bradley (2011), most of the students who partake in these acts have