Child Observation Case Study of an Elementary Student...

The student that I am observing for my case study is a very imaginative student in our classroom. I believe this because I can say one word to this student and he can come up with a whole story just from that word. When he works one on one with a teacher, he is very cooperative and polite. I recently noticed that if a fellow classmate were struggling with a particular concept, he would try to give them hints towards the answer. There are quite a few patterns of behavior that have been interfering with this student’s school success. The one that I would like to focus on for this case study is this student’s aggressive behavior. We have been in school for approximately 9 weeks now, and each week we have seen some type of aggressive†¦show more content†¦In order to prevent this behavior from occurring and harming the other students in our class, we have pulled this student out prior to large group activities to work one on one with a teacher. During these times he is working with educational material, he is not just playing. What my mentor and myself I have noticed from this behavior is that he is a completely different student in this atmosphere. What I mean by this is that when he has the full attention of the teacher, he is very polite, he will cooperate with the teacher and he is very helpful. When he is engaged, he will work hard on whatever the task is and contribute in a mea ningful way. The reason I believe this intervention is effective for this student and helps to decrease his aggressive behavior, is because there are times that he becomes aggressive in order to gain the attention of either his peers or a teacher. For example, during a group discussion he will call out answers and my mentor will ask him not to do this. After she tells him this he resorts to hitting his neighbor. By giving this student a teacher’s full attention, he no longer needs to resort to acts of aggression. Also, when he works one on one with my mentor or myself, me, he has fewer distractions from other students and can concentrate on what his task is. He seemsShow MoreRelatedDo Violent Video Games Encourage Negative Behavior?1817 Words   |  8 PagesVIOLENT VIDEO GAMES ENCOURAGE NEGATIVE BEHAVIOR IN CHILDREN? HEATHER E. BANWART COMPOSITION II NATIONAL AMERICAN UNIVERSITY November 13, 2014 Abstract The following paper is inspired by my own observations of my youngest child after he’s been playing a violent video game. The information gathered and presented in this paper is to show how violent video games may encourage negative behaviors in a child after exposure. There have been a number of studies conducted to support the argument thatRead MoreBehavior Management Project Essay1759 Words   |  8 Pagesthis discipline plan is a 7 year old, first grade girl who attends Riverhall Elementary. 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Wwii the Good War Free Essays

US History: Surv Since 1877 The Good War? Many Historians call World War II â€Å"The Good War. † The Second World war consumed every corner of the globe, pitting the world’s biggest powers against each other. We will write a custom essay sample on Wwii: the Good War? or any similar topic only for you Order Now There were two sides the Axis powers and the Allied Powers. The Axis included many Germany, Japan, and Italy. The Allied powers included the Soviet Union, United States, British Empire, China, and France to name a few. World War II was caused by several things. One was the Treaty of Versailles which Germany could not afford to pay. In turn they empowered a man who vowed to rip up the treaty. Two other reason were the failure of appeasement and the failure of the league of Nations. There are many reasons why people think that World War II was â€Å"The Good War,† Paul Fussell gives a good account on the subject. A Good War, A Just War, A Moral: Fussell’s accounts simply show that these terms are simply not possible for the teenage kid being shipped off to fight in the war at the tender ages of 18, 19, 20, or even 17. For American troops, the first unpleasant act in their active and dangerous participation in what has been misleadingly termed the Good War was throwing up in the transport conveying them to the United Kingdom (Fussell pg. 15). † Fussell references to how the war is misnamed â€Å"The Good War† here. He suggests how can the war be good when we are putting these young boys in situations were they are throwing up out of fear. The fear is not the only problem, the men ate ter rible food twice a day standing up while the officers ate at white linen tables with nice cutlery and better food. This was not the firs blow to his morale though. In training, many draftees were greeted with the letters R. T. C. which the draftee quickly learned meant replacement training center (pg. 95). Many thoughts would enter the draftees head after reading those letters, â€Å"Why, he wondered, were so many hundred of thousands of drafted boys needed as replacements? For whom or what? Was the army expecting that many deaths or incapacitating wounds (Fussell pg. 95). † He soon learned that the answer was yes which as you can imagination was quite demoralizing and does not condescend to â€Å"The Good War† idea. Another Concept that Fussel used to support his motion that World War II wasn’t the good war everyone was talking about; was disproving the idea that only the germans spared innocent life’s. He talks about the measures that the Allied forces used to protect the german assumption that the FUSAG was going to attack at Pas De Calais (Fussell pg. 32). â€Å"To move troops and reserves quickly to this fancied battlefield, Hitler would have to use railways, railway stations, and alas, railway towns, where many French civilians were killed (Fussell pg. 32). The allies bombed many french railroad structures and in the process killed many innocent citizens. The innocent killing of civilians could not relate to World War II being called the â€Å"The Good War. † If World War II, was â€Å"The Good War† then why was there so much desertion. Relating back to one of the problems I mentioned earlier, one of the main causes of desertion was fear. â€Å"Many GIs were so scared that they required special attention. Says an American woman who worked with the Red Cross, â€Å"Just before they went across to France, belts and ties were removed from some of these young men. They were very, very young (Fussell pg. 108). † Fussell tells of a battle in france, where a fresh battalion arrived to relive a unit that was battered from fighting and many of the men had been killed. Their bodies not yet been removed, but were laid out neatly just behind the foxholes and decently covered with pine boughs (Fussell pg. 107). When the reinforcements say this, they instantly disappeared only to show up many months later. How can World War II be â€Å"The Good War† when young men are disbanding out of pure fear. World War II may be being fought for a just reason. Hitler is clearly an uncontrollable menace who needs to be put down. On the other hand, World War II cant be â€Å"The Good War† that many historians claim it to be. Just as Fussell suggests a war can’t be good when we are sending our teenage young men in extreme situations which cause them to vomit out of fear. Also how can a war be good when we are taking the lives of innocent civilians. In the end, World War is not â€Å"The Good War† that many suggest it to be. How to cite Wwii: the Good War?, Papers

Mullan Ltd Ratio Analysis

Question: Evaluate the Mullan Ltd financial performance and position of the business? Answer: 1.0 Introduction This report evaluate Mullan Ltd financial performance and position of the business. The financial status is observed by analysis of income statement, balance sheet and ratio analysis of profitability and liquidity, efficiency, financial gearing and investment. The calculations are generated for each ratio through period of two financial years. The aims of this calculations is to represent information of overall business performance in relation with any further activities from investment, finance or operational perspective. The report also focused attention on working capital analysis and draw possible activities, which could improve the company financial position. In addition the report analyse and evaluate possible external financial investment from venture capitalist GF PLC. Furthermore the report observe, compare and justify four different external financial resources available as potential options for Mullan Ltd. 2.0 Mullan Ltd Financial overview Before detailed ratio analysis observation of the statement of financial position is important to indicate issues of company performance.According to (Atrill McLaney, 2013) overview in categories such assets and revenue, cash balance and debts are useful to identify issues, which ratios may not be able to detect: Decline the value of non-current assets and huge increasing in sales revenue. The non-current assets declined about 6% in 2015 (from 9.06m to 8.55m). Sales revenue expand about 67% from 15m (2014) to 25m (2015). Furthermore Mullan Ltd indicate slump in the figure of Land and buildings about 31% (from 6.96m in 2014 to 4.8m in 2015). According to Note 3 company increase their bank loan amount over freehold land and buildings. In this case decreasing the assets levelcould be the reason for refusing further loans and overdrafts.However the company increase investment in equipment and vehicles. This could be in relation with the planning expansion in US and China markets. Increasing in the working capital elements Inventories increased more than 4 times (from 700 thousands in 2014 to 3m in 2015). According to the current situationthis could be explained with company interests to invest on toys. Moreover the company aims to reserve this capital in stocks and secure further sales over the positive sales indications. In the other hand trade receivables level alarming that the company sales on credit position, which could be in relation with their interest of increasing the profit. Cash balance increase from 36 thousands in 2014 to 501 thousands and the result is significant comparing the 2years period, but however the amount received in cash over the figure of trade receivables is much lower and indicate weaknessesin the cash flow management. Debts and debts capacity In this segment of the analysis Mullan Ltd indicate negative signs over the positive sales revenue. Three elements warning and tight up the position of the business with further potential investors and lenders investments. Decreasing the level in Land and buildings and assets overall and increasing the amount of loan from 5.7m to 7m (Note3). Additionally also the bank overdraft (2.5m) used for paying damages during the situation in Indian factory. Usually investors and lenders are highly sensitive in decreasing the level of non-current assets. Many specialists determine non-current assets as highly liquid element, which could be transferred quickly into real value of money. Operating profit The level of operating profit increased from 1.95m(2014) to 5.2m (2015)and encourage that company could realise their plans in the toys market. In the other hand the figure of expenses and bad debts written off also increased. The calculation from expenses over the sales revenue detect increasing from 14.3% in 2014 to 20.4% in 2015. Comparing the results of the operating profit is significant, because is achieved without increasing the number of the employees over the period.However the costs vibrating and expand, which indicate weak company control over the expenses elements. However this could be normal in termsof aggressive strategy on sales. Overview summary The income statement of Mullan Ltd business indicate weak management and control in costs of sales and specially in expenses and bad debts written off. Company expansion in sales revenue could be explained with the aggressive marketing plan. According to statement of financial position Mullan Ltd indicate alarming increasing in non-current liabilities from 11.67m (2014) to 15.68m (2015). Non-current assets decreased from 9,06m (2014) to 8.55m (2015). Comparing the results in these elements worrying for the company long-term business position. The figure in current assets encourage and they increased from 5.07m (2014) to 12.9m (2015). On the other hand current-liabilities increased from 2.46m (2014) to 5.77m (2015). The comparison on these elements indicate that the company reserve capital in current assets position. This is understandable according to expanding level of sales revenue. However to analyse in more details Mullan Ltd business position this report provide information based in ratio analysis calculations. This method is used in relation to detect any issues and provide recommendations in terms of profitability and liquidity, efficiency and financial gearing and investment. Profitability Mullan Ltd achieve significant results in measures of profitability. According to the result of ROSF ratio from 13.6 (2014) increasing to 42.4% (2015) the business utilised thefunds available to the shareholders. This positive result is important and provide opportunities for further larger investment in toys market. The result in average encouraged, but however in 2015 the shareholders inject the business (Note3) with larger investment. Ideally the business growth should be achieved over the same level of investment.(Atrill McLaney, 2013). ROCE ratio from 14.26% (2014) increasing to 38.03% (2015) andthe figure indicate effective operation with funds deployed in the business. This measure is fundamental in comparing inputs with the outputs and vital in assessing the effectiveness (Atrill McLaney, 2013).The measures of operating profit and gross profit margin ratios also confirmed the trends of optimistic profitable management activities. Increasing level in operating profit margin from 13% (2014) to 20.8% (2015) consider and present positive result in terms of trading business operations and performance. However management activities could attempt to minimise the figure of selling, distribution and administration expenses if possible and with relation to the business interests and specifications. The arising level of debts written off also disturb and should not be ignored. In gross profit margin ratio Mullan Ltd achieve increasing from 27.33% (2014) to 41.2% (2015), which indicate well management in cost of sales. This mean that the costs of sales are relatively lower comparing 2014/2015 and sales management achieve optimistic results. Moreover the reasons could be prices level movement for both sales or/and purchases and in this situations business utilised their profit figure. Efficiency The calculations of efficiency ratios detect weaknesses in management oftrade receivables, where the period increased from 97 days to 125 days. This result indicate that the company sales are achieved over the extension of the settlement period. Moreover in this condition Mullan Ltd allows their clients to hold capital for longer period, which decreased the opportunity to expand with own investment in China and USA market. At the same time the company settlement period for trade payables slightly changed with one day (from 63days to 62 days), which shows well management in relation with suppliers. However it appears that Mullan Ltd could attempt to extend their payables period in relation with interests of the company expansion. However the capital structure in the assets and especially in trade receivables require management attention in terms of preventing the irrecoverable debts from customers. Mullan Ltd achieve important increasing of their sales revenue in 2014/2015. The overall observation of their income statement indicate good financial performance and growth. In addition the results are encourage that the company could succeed in their plan for expanding in US and China markets. The accident in their Indian factory and the financial results exposed well management in crisis situation.However is important the company to focus the attention to prevent further similar situations, which could have negative impact in their financial stability and overall position of the business.To explore the company potential in order this report implement analysis on ratio measures, which are used to evaluate Mullan Ltd financial position and results of company operations in 2014/2015: Profitability measures Liquidity measures Efficiency measures Financial gearing measures Investment measures 2.1 Profitability measures Companys Gross profit increased from 27.33 to in 41.2% suggesting company maintained its inventory costs effectively. Additionally the operating profit margin increased from 13% (2014) to 20.8% (2015) consider and present positive result in terms of trading business operations and performance. (Best, 2000) There are four key territories that can drive profitability. These are lessening costs, expanding turnover, expanding profitability, and expanding proficiency. Organization can likewise venture into new market segments, or grow new items or administrations. Close administration of organization's expenses can drive organization's profitability. Most organizations can discover some wastage to diminish, it's imperative not to cut expenses to the detriment of the nature of organization's items and administrations. Utilizing movement based costing is a viable approach to locate the genuine expense of particular business exercises. Movement based costing demonstrates to you the amount it costs you to complete a particular business capacity by ascribing extents of every one of organization's expenses -, for example, pay rates, premises or crude materials - to particular exercises. (Bragg, 2000) The starting investigation may take a little time however utilizing activity based costing regularly shows up expenses (and accordingly potential efficiencies) that you would not typically reveal utilizing more customary costing strategies. It's a smart thought to audit organization's evaluating routinely. Changes in organization's commercial center may imply that you can raise organization's costs without gambling deals. Notwithstanding, it's savvy to test any value ascends before you make them perpetual. Consider the Pareto guideline (regularly known as the 80/20 principle) and how it could apply to organization's business. In straightforward terms, applying the Pareto rule proposes that around 80 for every penny of organization's benefit is picked up from 20 for every penny of organization's items or administrations. The same rate of benefit is regularly additionally picked up from the same rate of clients. Concentrating on organization's most beneficial clients - regardless of th e possibility that it means releasing the less gainful ones - could help organization's profitability, insofar as it is taken care of painstakingly. A standout amongst the most clear courses to expanding organization's profitability is to purchase all the more viably. It bodes well to survey organization's supplier base routinely and check whether you can purchase the same crude materials all the more economically or proficiently. Notwithstanding, attempt to guarantee that you keep up quality in the meantime. (Helfert, 1987) 2.2 Liquidity measures Companys liquidity position is quite currently stable as there was very less movement observed in the liquidity ratios as the current ratio increased from 2.06 times to 2.23 times where as the quick ratio decreased from 1. 77 to 1.71 suggesting that company needs to improve its liquidity position. (Higgins, 1983) Diminishing overhead is a way the organization can build liquidity. Overhead expenses or working costs incorporate numerous things that don't create a benefit, or do as such just by implication. Some basic overhead costs incorporate rent, utilities, protection and expert expenses, for example, licenses or required industry affiliation enrollments. Most organizations can decrease some of these costs. For instance, long haul protection policyholders can now and again arrange a superior rate. Programmed indoor regulators that raise or lower the temperature at the end of the business day regularly bring down utility expenses. (Horrigan, 1978) Organization can shed superfluous advantages for expansion liquidity. Organizations now and again cling to resources after the advantages no more create a benefit. For instance, the organization may possess a little building in which it stores occasional utilized resources, for example, more established hardware. On the off chance that the gear never inspires gives something to do, it ought to be sold or discarded, which clears the building for more gainful finishes. Instead of paying for upkeep on a building to store hardware, the business can lease the building and make another income stream, which enhances liquidity. Both accounts receivable and accounts payable effect liquidity. To build liquidity, the organization ought to reliably audit accounts receivable to ensure clients get and pay bills on time. Delays in sending bills, especially in organizations without a settled charging timetable, can seriously hinder income and harm liquidity. Regarding accounts payable, merchants once in a while offer a more drawn out instalment arrangement or portions when managing a business. By bringing down aggregate instalments due or spreading out the instalments with longer interims between bills, the business can enhance its liquidity. 2.3 Efficiency measures Companys efficiency ratios suggest that companys efficiency with regard to operation efficiency is declining as the average inventory turnover period decline from 22 days to 44 days suggesting decreased turnover. (Muro, 1998) At the point when the business has wasteful procedures, for example, obsolete telephone frameworks or a drowsy system, representatives can get baffled, on the grounds that they can't complete their employments the instruments gave. Clients may see that dissatisfaction and lose trust in your business. Much more dreadful, esteemed workers can get to be worn out and choose to proceed onward. Not just have the organization lost a gainful laborer, organization must invest energy and cash enlisting a substitution. To guarantee workers are profitable and fulfilled, your business needs, at any rate, a safe, solid, constantly accessible system. (Palepu, Healy and Bernard, 2000) 2.4 Financial gearing measures Companys gearing ratio decreased from 48.84% to 44.65% suggesting company is maintaining its capital structure efficiently. However to further control the risk, company would need to reduce the gearing. (Rees, 1995) There are various strategies accessible for maintaining organization's gearing ratio, including: The top managerial staff could approve the offer of shares in the organization, which could be utilized to pay down debt. Negotiate with loan specialists to swap existing obligation for shares in the organization. (Rodgers, 2008) Diminish working capital. Expand the rate of accounts receivable accumulations, diminish stock levels, and/or protract the days required to pay accounts payable, any of which delivers money that can be utilized to pay down obligation. Expansion benefits. Utilize any systems accessible to build benefits, which ought to produce more money with which to pay down obligation. Investment measures Companys dividend payout ratio declined from 33% to 12% suggesting that company decided to reduce the profit to be distributed among the shareholders. Such policy would affect the share holders of the company especially those who are dependent on the regular dividends from their investments. However the companys earning per share increased from 0.2 to 0.68 which would enhance the shareholders confidence in the company. (Steffy, Zearley and Strunk, 1974) On the whole it could be said and recommended that company should maintain a stable and sustainable earnings for the shareholders and it should also ensure that a reasonable amount of income shall be distributed among the shareholders to keep them satisfied. 6.1 Appendix A: Income statement for Mullan Ltd Income statement for the years ended 31st December 2015 2014 Sales revenue 25,000 15,000 Cost of sales Opening inventory 700 600 Purchases 17,000 11,000 17,700 11,600 Closing inventory (3,000) (14,700) (700) (10,900) Gross profit 10,300 4,100 Selling and distribution expenses 3,800 1,456 Administration expenses 1,000 544 Bad debts written off 300 (5,100) 150 (2,150) Operating profit (before interest and taxation) 5,200 1,950 Interest payable (560) (456) Profit before tax 4,640 1,494 Tax (1,531) (494) Profit for the year 3.109 1,000 6.2 Appendix B: Statement of financial position for Mullan Ltd Statement of Financial Position as at 31st December 2015 2014 000 000 ASSETS Non-current assets (Note 1) Land and buildings (Note 2) 4,800 6,964 Equipment 2,852 1,600 Motor vehicles 900 500 8,552 9,064 Current assets Inventory 3,000 700 Trade receivables 8,570 4,000 Other receivables 829 330 Cash 501 36 Total assets 21,452 14,130 EQUITY LIABILITIES Equity Ordinary shares of 1 each 5,000 5,000 Retained profit 3,679 970 8,679 5,970 Non-current liabilities Loan notes (Note 3) 7,000 5,700 Current liabilities 15,679 11,670 Trade payables 3,184 1,886 Other payables (inc. Taxation) 89 524 Bank overdraft 2,500 50 Total equity and liabilities 21,452 14,130 6.3 Appendix C: Ratio Calculations 2015 2014 Profitability Gross profit margin Gross profit 10,300 4,100 Sales revenue 25,000 15,000 41.20% 27.33% Operating profit margin Operating profit margin 5,200 1,950 Sales revenue 25,000 15,000 20.80% 13.00% Return of capital employed Operating Profit 5,200 1,950 Share+Reserves+Non-current liabilities 15,679 11,670 33.17% 16.71% Return of share holders and profits Profit after tax 3,109 1,000 Share Capital+Revserve 8,679 5,970 35.82% 16.75% Efficiency Average inventory turnover period =Average inventory cost of sales Average inventory cost of sales 1,850 650 cost of sales 14,700 10,900 46 days 22 days Average settlement period for trade receivables Trade receivables 8,570 2,000 Credit sales 25,000 15,000 125 days 97 days Average settlement period for trade payables Trade payables 3,184 1,886 Credit Purchase 17,000 11,000 62 days 63 days Sales revenue to capital employed Sales revenue 25,000 15,000 Shares capital+Reserve+Non current liabilities 15,679 11,670 1.59 times 1.29 times Sales revenue per employee Sale revenue 25,000 15,000 Number of employee 100 100 250 150 Liquidity Current ratio Current assets 12,900 5,066 Current liabilities 5,773 2,460 2.23 times 2.06 times Acid test ratio Current assets - Inventory 9,900 4,366 Current liabilities 5,773 2,460 1.71 times 1.77 times Gearing Gearing ratio Long term non current liabilites 7,000 5,700 Share+Reserves+Non-current liabilities 15,679 11,670 44.65% 48.84% Interest cover Operating profits 5,200 1,950 Interest payables 560 456 9.29 times 4.28 times Investment/Shareholders Dividend payout ratio Dividend for the year 400,000 330,000 Profit after tax 3,109,000 1,000,000 12.87% 33.00% Earnings Per share Profit after tax 3,109 1,000 Original shares 5,000 5,000 0.62 0.20 References Asx.com.au, (2015).Home - Australian Securities Exchange - ASX. [online] Available at: https://www.asx.com.au/ [Accessed 15 Sep. 2015]. Best, R. (2000).Market-based management. Upper Saddle River, N.J.: Prentice Hall. Bragg, S. (2000).Financial analysis. New York: Wiley. Helfert, E. (1987).Techniques of financial analysis. Homewood, Ill.: Irwin. Higgins, R. (1983).Analysis for financial management. Homewood, Ill.: Dow Jones-Irwin. Horrigan, J. (1978).Financial ratio analysis. New York: Arno Press. Muro, V. (1998).Handbook of financial analysis for corporate managers. New York: AMACOM. Palepu, K., Healy, P. and Bernard, V. (2000).Business analysis valuation. Cincinnati, Ohio: South-Western College Pub. Petty, J. and Titman, S. (2015).Financial Management: Principles and Applications. 6th ed. Pearson Australia. Rees, B. (1995).Financial analysis. London: Prentice Hall. Rodgers, P. (2008).Financial analysis. Oxford: CIMA. Steffy, W., Zearley, T. and Strunk, J. (1974).Financial ratio analysis. Ann Arbor: Industrial Development Division, Institute of Science and Technology, University of Michigan.