work in progress. Therefore 1 has the attributes of Retail industry. C. High Technology High R&D There are three companies which has high R&D expenditures. They are 7‚ 8‚ 6. Computer software (8) Software developments need spend much more expenditures on research and development. They require less raw materials and inventories. So 8 should be Computer software. Pharmaceutical preparations (6) Pharmaceutical preparations need intangible assets such as brand recognition and good will. 6
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Introduction This paper aims to analyze the common-sized balance sheets and ratios of 12 companies in order to identify their respective industries (Please refer to the Appendix for an overview of the financial data). The balance sheets of the 12 companies are analyzed in four steps‚ as shown in the following table. Step Industry Common Characteristics Companies 1 Service Almost no inventories Inventory turnover negligible Major passenger airline Regional bank Temporary office
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listen‚ to cooperate with each other or to build relationships. For example‚ sharing a puzzle or playing at the sand and water table. Children could also benefit from play emotionally. For example‚ when painting or drawing‚ children can express their own feelings. Displaying their work will help children increase their self- esteem‚ gain self-confidence and a sense of achievement. Also‚ messy play ( e.g. clay‚ dough‚ mud) will help children to release tension and get rid of their feelings of anger or
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in Preparing to Teach in the Lifelong Learning Sector Unit 002 Understand Inclusive Learning and Teaching in Lifelong Learning Assessment Task 2 By Allan Birch 28/03/2012 Longman Dictionary defines Understand as fact/idea “to know or realize how a fact‚ process‚ situation etc. works‚ especially through learning or experience”. 1.1 Summarise learning and teaching strategies used in own specialism To ensure all students gain the most from the learning taking place‚ consideration must be based
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Phillip Ashley 7/06/15 Explain the functions of assessment in learning and development – include initial‚ formative and summative assessment. (1.1) The fundamental function of assessment in learning and development is to ensure that learning has taken place. The role of the assessor is to evaluate the nature‚ ability or quality of a candidate against a set of criteria (informal) or to check that legal standards have been met (formal). The first step is to conduct an initial assessment at
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Task 7 Children learn a lot though their play. Play promotes a child’s development‚ learning‚ creativity and independence. Play also keeps children healthy and active – these habits which may carry on into adulthood. Play also fosters social interaction and helps children to understand the people and places in their lives‚ learn about their environment and develop a sense of community. Play also helps socially excluded children to interact with others. Play also helps children to find out about
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There are many different sources of current guidance that early years and educational settings can use in order to plan for a healthy and safe environment or service‚ including the following: Health and Safety Executive (HSE) – Covers all aspects of health and safety in all work environments and also provides guidance for those specifically working with children and young people‚ for instance‚ risk education guidance‚ general teaching requirement for health and safety guidance and incident reporting
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• First‚ let us group the industries – several groups with broadly similar attributes : • Financial Industry o Commercial Banking Identify the Industry • Retail Industry o Retail Grocery Store • High-technology industries o Computer Software o Pharmaceutical Preparations o Semiconductor Manufacturer • Service Industry • • • • • IT Service Provider Mobile phone service provider Commercial airline Integrated Oil and Gas Liquor producer and distributor • Capital
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task 1 1.1 Identify what sources of finance are available for a new business. 1.2 Asses the implications of different sources by considering the following 3 implication: a) tax effects. b) ownership and control of different sources. c) Evaluate appropriate sources of finance for a business project 1.1 * The purchase of plant & machinery‚ office equipment etc. * Renting or buying premises and offices (e.g. the first 3 months’ rent may need to be paid in advance)
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" The Right to one ’s learning" John Holt (1923-1985) was a renowned teacher and a controversial educational figure who advocated the school reform. His analysis on the concept of homeschooling from various perspectives provides a deeper insight on the beneficial aspects of this idea. It was because of the persuading appeal of his work that it became one of the forces behind the homeschooling movements of 70 ’s and 80 ’s. After graduating from his university he served the US Navy for 3 years
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