Reflection, Activities of Daily Living - 1446 Words

For the purpose of this essay the Kolb’s model of reflection (1984) has been chosen as a guide to reflect on administration of oxygen therapy. Administration of oxygen therapy is the aspect of nursing practice that I selected as a result of completing the case-based learning scenarios. I will explain how the administration of oxygen therapy can have an effect on a patient’s activities of daily living (ADL), including some of the psychological and ethical issues. Breathing is the selected ADL that has been chosen to demonstrate how I implemented the aspect of nursing practice on clinical placement. Changes have been made to protect the anonymity and maintain confidentiality of the patient and clinical placement, in accordance with the NMC†¦show more content†¦Before my recent clinical placement I had some awareness on how specific illnesses such as CODP could affect a patients breathing, hence impairing quality of life, however I did not realise the impact short ness of breath could have on a patients’ emotional and physical state. If a patient is struggling physically to cope it is quite easy for a healthcare professional to observe and as a result provide the correct level of support, however a patient’s psychological condition can not be as easily observed, so it is up to the healthcare professional to ask and monitor any recognised changes in a patient’s behaviour (DH 2010b). I was aware of the positive effects that oxygen therapy could have on a patient’s health and wellbeing, but lacked the necessary knowledge regarding the negative effects of administering an inaccurate amount of oxygen to a patient (NMC 2006e). Oxygen is potentially a dangerous drug if administered inaccurately, for example over oxygenation of a patient suffering from COPD can result in patient fatality (National Patient Safety Agency 2009a). My mentor briefly explained how some patient’s respiratory drive depends on their level of hypoxia rather than the normal dependency on hypercapnia and this is why patient’s with COPD should be given oxygen with caution as it canShow MoreRelatedReflection to the Book of Daniel and Revelation1749 Words   |  7 PagesNorthern Luzon Adventist College Artacho, Sison, Pangasinan __________ A Reflection Paper for the Subject Daniel and Revelation by: Jefferson Mendoza Daniel 1 Chapter Summary Daniel chapter 1 tells a story of a 4 young wise men named Daniel, Meshach, Shadrach and Abed-nego. They were captivated and brought in into the King’s palace for a grate purpose. However, that purpose is the plan of God for His teachings to be known and thought in the place of Babylon. God had chosen these four youngRead MoreThe Teachings Of Buddhism And Buddhism1665 Words   |  7 Pagesignorance and will remain awakened to brace life. That principle of the Buddha could be associated with a human being s way of life and reasoning. Regardless of our religious doctrines, Gautama’s teachings explain the basic characters that every living being should embrace and put in practice in order to understand life. Various religious experts and philosophers have developed various notions and opinions about the teachings of Gautama. For instance, Christian believers differ with Buddha’s definitionRead MoreTransformative Learning Theory : Learning Theories975 Words   |  4 Pageschange and liberation. Boyd’s extrarational approach considers the emotional and soul-filled dimensions of transformational learning. Boyd says that a transformation leads to more integrated self. Mezirow’s cognitive/rational lens emphasizes reflection on previously held assumptions about the world to arrive at a new world view. Mezirow defines a 10-step process to perspective transformation the first is experiencing a â€Å"disorienting dilemma†, second the experience of fear, guilt, anger,Read MoreCommunity and Public Health Nursing Reflection Essay977 Words   |  4 Pagesï » ¿ Community and Public Health Nursing Reflection Courtney Austin NUR/405 8/11/2014 Community and Public Health Nursing Reflection Maricopa community schools are the local schools for the Gila River Indian Community. Native American children attending these schools are generally obese and do not participate in extra-curricular activities. The Leading Health Indicator (LHI) that applies is Children and adolescents who are considered obese. Recognizing this LHI, nursing diagnoses canRead MoreCommunity Engagement : A Form Of Experiential Education1520 Words   |  7 Pagescommunity service combining instruction and reflection to enrich the learning experience, teach civic responsibility and strengthen the communities. (The National Service Learning Clearinghouse, n.d.) The quote below from Vanderbilt University’s Janet S. Eyler (winner of the 2003 Thomas Ehrlich Faculty Award for Service Learning) and Dwight E. Giles, Jr. defines it as â€Å"a form of experiential education where learning occurs through a cycle of action and reflection as students. . . seek to achieve realRead MoreReflection On Psychol ogy1525 Words   |  7 PagesVideo Reflection #2 Breyanna Hiebert University of British Columbia Video Reflection #2 Looking back at my second video assignment for this class, I am satisfied with how far I have come since the beginning of the school year with my counseling skills. In this video, I completed a 20-minute session, with the 7:45 minute mark indicating when we finished contracting and began issue exploration. After this, we explored my client’s struggles with anxiety and how it is impacting her daily living. InRead MoreWhat Do You Hope?915 Words   |  4 Pageslifestyle and by attending this program, it will give me the respect to the people that goes through this process on a daily basis. Some of the things that will give me the cross- cultural respect are by staying in the hostel around Europe. By staying in a hostel, I will experience how the host treats us like we are their family. †¢ You will be in class for several hours every day and have daily homework. How will you balance your desire to explore London and other European countries with the need to studyRead MoreCareer Jornal (Morgue Assistant and 911 operator and toxicologist1171 Words   |  5 Pagesbody Responsible for finding information as to the nature of a suspicious death Collect clues to as how the death occurs Maintaining the morgue room, supplies and equipment. 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By the end of the book Lori has not only explained the trials she overcame and continues to overcome on a daily basis, but gives the readers an understanding of what living with schizophrenia, or supporting a family member thatRead MoreQualitative Critique Of A Qualitative Study1207 Words   |  5 PagesShenandoah University What was the purpose of the study? The purpose of this qualitative study was to describe how occupational therapists’ involved client-centred activities in daily living (CADL) in their practice. This was done by reviewing the therapist’s experiences and reflections about their interaction with clients that suffered from a stroke. The study involved coding of three categories. These categories included: 1) Sharing an understanding as the point of departure

Using the Comma in Spanish

Most of the time, the comma in Spanish is used much like the comma in English. However, there are some differences, particularly in numbers and in comments that are inserted within sentences. Using Commas to Separate Items in a Series Unlike in English, where the Oxford comma  is optionally  used before the final item in a series, a comma is not used before the final item of a series when it follows the conjunction e, o, ni, u or y. El libro explicaba de una forma concisa, sencilla y profunda la crisis financiera. The book explained the financial crisis in a concise, simple and profound way. (In English, a comma could optionally be added after simple.)Mezcle bien con las papas, los huevos y las remolachas. (Mix well with the potatoes, eggs, and beets.) ¿Quieres tres, dos o una? (Do you want three, two, or one?) If an item in a series has a comma within it, you should use a  semicolon. Using Commas for  Explanatory Phrases and Apposition The rule on explanatory phrases is much the same as it is in English. If a phrase is used to explain what something is like, it is set off by commas. If it is used to define which something is being referred to, it is not. For example, in the sentence El coche que està ¡ en el garaje es rojo (The car that is in the garage is red), commas are not needed because the explanatory phrase (que està ¡ en el garaje/that is in the garage) is telling the reader which car is being discussed. But punctuated differently, the sentence el coche, que està ¡ en el garaje, es rojo (the car, which is in the garage, is red) uses the phrase not to tell the reader which car is being discussed but to describe where it is. An overlapping concept is that of apposition, in which a phrase or word (usually a noun) is immediately followed by another phrase or word that in the context means the same thing,  is similarly punctuated much as in English. El hombre, quien tiene hambre, quiere verte. (The man, who is hungry, wants to see you. The phrase quien  tiene hambre is being used to describe the man, not to define which man is being talked about.)El hombre en el cuarto quiere verte. (The man in the room wants to see you. No comma is needed because en el cuarto is being used to say which man is being talked about.)Amo a mi hermano, Roberto. I love my brother, Roberto. (I have one brother, and he is named Roberto.)Amo a mi hermano Roberto. I love my brother Roberto. (I have more than one brother, and I love Roberto.)Conozco a Julio Iglesias, cantante famoso. (I know Julio Iglesias, the famous singer.)Conozco al cantante famoso  Julio Iglesias. (I know the famous singer Julio Iglesias. The speaker is assuming that the listener doesnt know who Iglesias is.) Using Commas to Set Off Quotes When quotation marks are used, the comma goes outside the quotation marks, unlike in American English. Los familiares no comprendieron la ley, aclarà ³ el abogado. (The family members did not understand the law, the lawyer clarified.)Muchos no saben distinguir las dos cosas, dijo à lvarez. (Many do not know how to distinguish the two things, Alvarez said.) Using Commas With Exclamations Commas can be used to set off exclamations that are inserted within a sentence. In English, the equivalent would normally be accomplished with long dashes. El nuevo presidente,  ¡no lo creo!, es oriundo  de Nueva York. The new president — I cant believe it! — is a native of New York. Using Commas Before Some Conjunctions A comma should precede conjunctions that mean except.  These words are excepto, salvo and menos: Nada hay que temer, excepto el miedo. (There is nothing to fear except fear.)Recibà ­ felicitaciones de todos, salvo de mi jefe. (I was congratulated by everyone except for my boss.)Fueron aceptados por todas las autoridades, excepto el vice presidente.  (They were accepted by all the authorities, except the vice president.) Using Commas After Some Adverbs A comma should separate adverbs or adverbial phrases that affect the meaning of the entire sentence from the rest of the sentence.  Such words and phrases often come at the beginning of a sentence, although they can also be inserted. Por supuesto, no puedo comprenderlo. (Of course, I cant understand it.)Por lo contrario, la realidad argentina no difiere de la dominicana.  (To the contrary, the Argentine reality doesnt differ from the Dominican reality.)Naturalmente, gana mucho dinero. Naturally, he earns a lot of money. (Without the comma, the Spanish sentence would become the equivalent of He naturally earns a lot of money, so that naturalmente would describe just the word gana rather than the entire sentence.)Sin embargo, pienso que eres muy talentosa.  (Nevertheless, I think youre very talented.)El trà ¡fico de bebà ©s, desgraciadamente, es una realidad.  (The trafficking of babies, unfortunately, is a reality.) Using Commas in Compound Sentences It is not unusual to join two sentences into one, often with y in Spanish or and in English. A comma should also be used before the conjunction. Roma es el centro espiritual del catolicismo, y su centro ha sido declarado Patrimonio de la Humanidad por UNESCO.  (Rome is the spiritual center of Catholicism, and its center has been declared a UNESCO World Heritage Site.)Muchos lagos se forman por la obstruccià ³n de valles debido a avalanchas, y tambià ©n se puede formar un lago artificialmente por la construccià ³n de una presa.  (Many lakes are formed by the obstruction of valleys due to avalanches, and a lake also can be formed artificially by the construction of a dam.) If a compound sentence is very short, the comma can be omitted: Te amo y la amo. (I love you and I love her.) Using the Decimal Comma In Spain, South America and parts of Central America, the comma and period are used in long numbers in the opposite way that they are in American English. Thus 123,456,789.01 in English becomes  123.456.789,01  in most areas where Spanish is used. However, in Mexico, Puerto Rico and parts of Central America, the convention used in American English is followed. When Not to Use the Comma Perhaps one of the most common misuses of the comma in Spanish by English speakers is its use in salutations in  letters. In Spanish, the salutation should be followed by a  colon. Thus letters should begin, for example, with Querido Juan: rather than following  Juan  with a comma. Also, as a general rule, as in English, a comma should not be used to separate the subject of a sentence from the main verb unless necessary to separate words of apposition or intervening phrases. Correct: El aà ±o pasado era muy difà ­cil. (The past year was very difficult.)Incorrect: El aà ±o pasado, era muy difà ­cil. (The past year, was very difficult.)

Hkcee Past Paper Free Essays

hk FOR TEACHERS’ USE ONLY HONG KONG EXAMINATIONS AND ASSESSMENT AUTHORITY HONG KONG DIPLOMA OF SECONDARY EDUCATION EXAMINATION PRACTICE PAPER MATHEMATICS COMPULSORY PART PAPER 1 ( ) PROVISIONAL MARKING SCHEME This marking scheme has been prepared by the Hong Kong Examinations and Assessment Authority for teachers’ reference. Teachers should remind their students NOT to regard this marking scheme as a set of model answers. Our examinations emphasise the testing of understanding, the practical application of knowledge and the use of processing skills. We will write a custom essay sample on Hkcee Past Paper or any similar topic only for you Order Now Hence the use of model answers, or anything else which encourages rote memorisation, will not help students to improve their learning nor develop their abilities in addressing and solving problems. The Authority is counting on the co-operation of teachers in this regard. Hong Kong Examinations and Assessment Authority All Rights Reserved 2012 PP-DSE-MATH-CP 1? 1 Â © , , , , , ,? , , , FOR TEACHERS’ USE ONLY , , ? ? ? ? ? , ? ? ? ? ? ? ? ? ? ? ? ? ? , ? ? ? ? ? ? ? ? ? ? ? ? ? ?, ? ? ? ? ? ? , ? ? ? ? ? ? ? ? , ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? , ? ? ? ? ? ? ? ? ?, ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? : , , , , , , , , ? ) ? ? ? ? ? ? ( ? ? ? ? ? ? ? ? ? ? , ? ? ? ? ? ? ? ? ? ? ? , , , , ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ? ; ? ; ? , ? ? ? ? ? ? ? ? ? ? ) ? ? ? ? ? ? ? ? ? ? ? ? ( ? ? ? ? ? ? ? ? ? , , , , , , , ;? , , , , a. M A (u) 1 PP-DSE-MATH-CP 1? 2 8. 1. 3. 4. 7. 5. 2. 6. c. d. b. u-1 pp-1 M (1) 1 A (pp) M (2) u FOR TEACHERS’ USE ONLY FOR TEACHERS’ USE ONLY pp 1 1 1 (1) (1) A (2) (2) (m 5 n ? 2 ) 6 m 4 n ? 3 m 30 n ? 2 FOR TEACHERS’ USE ONLY 1. = = m 4 n ? 3 m30 ? 4 n12 ? 3 1M 1M 1A ———-(3) m 26 = n9 2. 1M 1M 1A 3ab = 2b ? 5 2b ? 5 a= 3b 1M 1M 1A ———-(3) 3. (a) 9 x 2 ? 42 xy + 49 y 2 1A (b) 9 x 2 ? 42 xy + 49 y 2 ? 6 x + 14 y 1M 1A ———-(3) PP-DSE-MATH-CP 1? 3 FOR TEACHERS’ USE ONLY = (3x ? 7 y ) 2 ? 2(3x ? 7 y ) = (3x ? 7 y )(3 x ? 7 y ? 2) = (3x ? 7 y ) 2 ? 6 x + 14 y = (3x ? 7 y ) 2 5+b 3b 3b ? (5 + b) a= 3b 2b ? 5 a= 3b a = 1? ? 5+b = 3b 1? a 5 + b = 3b(1 ? a) ? 5+b = 3b 1? a 5 + b = 3b(1 ? a) 5 + b = 3b ? 3ab 3b(1 ? a) a 3b(1 ? a) a (a) ? ap = a p ? q a ? (ab) p = a pb p (a p )q = a pq ap 1 = q? p q a a ? ? ? ? 4. $x x (80%) = 360 (1 + 30%) 360(1. 3) x= 0. 8 x = 585 FOR TEACHERS’ USE ONLY pp? 1 1M + 1M 1M+1M+1A 1A u? 1 = 1M+1M+1A 1M + 1M 1A u? 1 ———-(4) 5 . x y pp? 1 ?x 4 ? = ? y 3 ? 7 x + 9 y = 11 ? 1A+1A 1A u? 1 x pp? 1 1A+1M+1A 1A y= u? 1 ———-(4) PP-DSE-MATH-CP 1? 4 FOR TEACHERS’ USE ONLY , ? , x= 4 5 1A 0. 8 4 5 ? ? ? 3x ? 7 x + 9 ? ? = 11 ? 4 ? 4 5 ? ? ? ? 3x ? 7 x + 9 ? ? = 11 ? 4 ? 4 x= 5 1M 0. 8 ? ? 360 (1 + 30%) 80% = $ 585 ? ? $ 585 x (80%) 360 (1 + 30%) 360 (1 + 30%) 80% ? ? ? ? , ? , , , ? x y 3x + 1M 4 7 x + 9 y = 11 6. (a) ? AOC = 337Â ° ? 157Â ° = 180Â ° A O FOR TEACHERS’ USE ONLY 1M C 1A (b) BO ? AC ? ABC = 1 (13 + 15)(14) 2 = 196 1M 1A ———-(4) 7. 180Â ° ? 36Â ° 2 ? ABC = 72Â ° ? ABC = 1A u? 1 180Â ° ? 36Â ° 2 ? ACB = 72Â ° ? BCD = 90Â ° ? ACB = ?ACD = 90Â ° ? 72Â ° = 18Â ° ? ABD = ? ACD = 18Â ° 1A u? 1 ———-(4) PP-DSE-MATH-CP 1? 5 FOR TEACHERS’ USE ONLY ? ? BAC = ? BDC = 36Â ° AB = AC ? ACB = ? ABC 1M 1M 1A ?ABD = ? ABC ? CBD = 72Â ° ? 54Â ° = 18Â ° ? ? ?BCD = 90Â ° ? CBD = 180Â ° ? 90Â ° ? 36Â ° = 54Â ° ? BAC = ? BDC = 36Â ° AB = AC ? ACB = ? ABC 1A 1M 1M ? AOC ? ? ? , ? , , ? , ? , , ? ? ? ? , ? ? ? 8. (a) FOR TEACHERS’ USE ONLY 1A pp–1 1A P pp–1 (b) ( x , y) ( x ? 3) 2 + ( y ? 4) 2 = ( x ? 5) 2 + ( y ? (? 2)) 2 1M+1A 1A A? B ? ? 3 + 5 4 + (? 2) ? =? , ? 2 ? 2 ? = (4 , 1) 1M A? B? 4 ? (? 2) = 3? 5 = ? 3 1A 1A ———-(5) 9. (a) =5? 5 =0 2? 2 1M 1A = 5? 2 =3 (b) 1A 1A ———-(5) PP-DSE-MATH-CP 1? 6 FOR TEACHERS’ USE ONLY ? , ? ? ? , ? , ? , r =9 9 + 8 12 + s s 12 1A ———-(2) PP-DSE-MATH-CP 1? 8 FOR TEACHERS’ USE ONLY ? , , ? , , ? 16 ? 2 2 = 7 km/h 76 = 12 2 = 6 km/h x 12 = 78 120 x = 7 . 8 78 : 120 = 63 ? 32 = 31 1M 1A u? 1 ———-(2) ? ? , ? ? 13. (a) FOR TEACHERS’ USE ONLY pp? 1 n 6 3 = n 20 n = 40 1M k = 40 ? 6 ? 11 ? 5 ? 10 =8 (b) (i) 1M 1A ———-(3) 1M 1A u? 1 = (ii) m pp? 1 1M 1A ———-(4) PP-DSE-MATH-CP 1? 9 FOR TEACHERS’ USE ONLY , 5 + m (45)(2) = 40 + m 360 20 + 4m = 40 + m 3m = 20 20 3 5 (360Â °) 40 = 45Â ° 5+m n+m ? ? ? ? 14. (a) ? BCD ~ ? OA D FOR TEACHERS’ USE ONLY 2A ———-(2) 1M 1M (b) (i) (b) 1M AD CD ( 0 , 4) pp–1 1M 1M (ii) AC OABC (3 , 2 ) OABC OABC k1 k2 ?0 + 0 + k1 (0) + k 2 (0) + k3 = 0 ? ? 2 2 ? 6 + 0 + k1 (6) + k 2 (0) + k3 = 0 ? 2 2 ? 0 + 4 + k1 (0) + k 2 (4) + k 3 = 0 ? 2 2 1M 1A ———-(7) OABC x + y ? 6x ? 4 y = 0 PP-DSE-MATH-CP 1? 10 FOR TEACHERS’ USE ONLY 2 2 k1 = ? 6 k 2 = ? 4 k3 = 0 ? ? ? ? , x + y + k1 x + k 2 y + k3 = 0 k3 2 2 ? ( x ? 3) 2 + ( y ? 2) 2 = 13 ? (3 ? 0) + (4 ? 2) 2 = 13 2 1A x 2 + y 2 ? 6x ? 4 y = 0 1M ? ? ? ? ? ? ? , , ? , ? ? , ? ? , ? , ) ( h 2 ? 24h + 80 = 0 h=4 h = 20 C 1A ( ) ? ? ? 12 ? h ? ? 2 2 ? 6 + 12 ? ? = 16 ? 45 ? 2 ? , ? ? ? C (0 , h) 16 ? CD ? ? ? = 45 ? AD ? 2 ? ? 15. (a) FOR TEACHERS’ USE ONLY s 36 ? 48 = ? 2 s s=6 1M 6 6 ? 48 6 =3 = 1A ———-(2) (b) 1 ———-(2) PP-DSE-MATH-CP 1? 11 FOR TEACHERS’ USE ONLY 1M 1A ? , , , ? ? , , ? ? 16. (a) FOR TEACHERS’ USE ONLY = 1M 1A = 1A ———-(2) 0. 112 (b) 1M 1A = = = 30 C4 1M 1A 1M 1A 1M 1A ———-(2) = 530 609 PP-DSE-MATH-CP 1? 12 FOR TEACHERS’ USE ONLY ? 18 12 11 10 ? ? 18 17 12 11 ? ? 18 ? ? 17 16 ? ? 12 ? = 4 ? ? + 6 ? ? + 4 ? ? ? ? ? ? ? 30 29 28 27 ? ? 30 29 28 27 ? ? 30 ? ? 29 28 ? ? 27 ? ? 68 ? 2 11 10 9 ? ? ? ? 609 ? 30 29 28 27 ? 530 = 609 = 1? 530 609 18 12 18 12 18 12 C1 C3 + C 2 C2 + C3 C1 530 609 ? = 1? 12 68 C4 ? 30 609 C 4 1 – (a) – p1 0. 870 3 0. 870 1 – (a) – p2 0. 870 14 0. 870 , ? ? 18 17 16 15 ? = ? ? ? 30 29 28 27 ? 68 = 609 1M 68 609 0. 112 ? r r ? 1 r ? 2 r ? 3 ? ? ? n n ? 1 n ? 2 n ? 3 ? ? ? ? 18 C4 30 C4 r 9 000 000 1 ? 0 . 8 (0. 8) n 0. 1 n log 0. 8 log 0. 1 n log 0. 1 log 0. 8 n 10. 31885116 11 n 1M 1A (ii) 1A (iii) = ( ( ) 1M )( ) 1 M 1A ———(10) PP-DSE-MATH-CP 1? 16 FOR TEACHERS’ USE ONLY ? 2 000 000 (1 ? (0. 8) m ) 4 000 000 (1 ? (0. 64) m ) ? 0 m (0. 8) ? 1 0 m ? 2 000 000(1 ? (0. 8) m ) 4 000 000(1 ? (0. 64) m ) ? 1 ? 0 . 8 1 ? 0. 64 10 ? ? = 10 000 000 ? (1 ? (0. 8) m ) ? (1 ? (0. 64) m ) ? 9 ? ? 10 ? ? = 10 000 000 ? (1 ? (0. 8) m ) ? (1 ? (0. 8) 2m ) ? 9 ? ? 10 000 000 m 2 m = 10 ((0. 8) ) ? 9(0. 8) ? 1 9 10 000 000 = 10 (0. 8) m + 1 (0. 8) m ? 1 9 m (0. 8) m 0 (0. 8) m 1 1M 2 000000 + 2 000000(1 ? 20%) + 2 000000(1 ? 20%)2 + L 2 000 000 = 1 ? 0. = 10 000 000 $ 10 000 000 1M 2 000000 + 2 000000(1 ? 20%) + L + 2 000000(1 ? 20%)n? 1 9 000000 $ 9 000 000 ? ? ? , , , ? , , ? , ? ? FOR TEACHERS’ USE ONLY 1. 2. 3. 4. 5. A C A D D 31. 32. 33. 34. 35. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22. 23. 24. 25. 26. 27. 28. 29. 30. C B D A B D A A B C D C A D C C B C D B D B A B C 36. 37. 38. 39. 40. 41. 42. 43. 44. 45. FOR TEACHER S’ USE ONLY D B C D A B A C A C B A B D C How to cite Hkcee Past Paper, Essay examples

Ratio Analysis and Capital Budgeting

Question: Calculate some ratios for your firm (and also its economic profit) and assessing its business performance. Answer: Net profit margin: This is the ratio that helps in the calculation of the return on the sales. This is the profitability ratio which measures the amount of the return that the company is earning on the sales that is being generated by the company. The net income also compares the net income and the net sales of the company. The profit margin shows the % of the sales that is left after the payment of all the expenses (Accounting course, 2016). Net profit after tax/sales -4.8% 3.7% 2.6% 7.6% The above merely shows that the company is earning losses. The company was earning profits during the early years but the operations are being carried out wherein the company is earning losses. The company is incurring losses which means that the company consuming all its profits and all the necessary measures must be undertaken so that the company could start earning profits again. Return on assets: This is the ratio which is also known by the name of return on the total assets which is the profitability ratio. This measures the income which has been produced by the total average assets by the company. In the other words, the return on the assets helps in the measurement of the way in which the company is managing the assets for the purposes of profits during the period under review (Accounting course, 2016). Net profit after tax/total assets -2.0% 1.6% 1.3% 3.5% The above merely shows that the company is earning losses. The company was earning profits during the early years but the operations are being carried out wherein the company is earning losses. The company is incurring losses which means that the company consuming all its profits and all the necessary measures must be undertaken so that the company could start earning profits again. The stated ratio shall improve only when the net income earned by the company has improved. Days of inventory: This is the ratio which helps in the measurement of the number of days the company takes to sell the inventory. The lesser this ratio, the better it is for the company (Accounting course, 2016). Total asset turnover ratio: This is the efficiency ratio and helps in the measurement of the ability of the company to generate the sales from the employment of the assets. This helps in the comparison of the net sales with the total assets of the company. This helps in the measurement of the efficiency of the company when it comes to the use of the assets for the purposes of generation of the sales (Accounting course, 2016). Sales/total assets 0.41 0.44 0.50 0.46 The above ratio listed above shows that a decrease which is not good for the company since it means that the company is not putting enough efforts for the purposes of generating sales whereas the company should since the company evolves for generation of the profits. Current ratio: This is the ratio which is the liquidity ratio and helps in the measurement of the ability of the company to meet the liabilities that are short term in nature. This is done with the help of the current assets. The current liabilities are paid off using the current assets of the company. Current assets/current liabilities 1.03 0.68 0.51 0.42 The company with the greater amount of the current assets is able to pay off the short term liabilities in the shorter duration of the time. The company shows an increasing current ratio which is good since that means that the company is able to clear off its current liabilities with the help of the current assets (Accounting course, 2016). Debt equity ratio: This is the financial or the liquidity ratio which means shows the % of the financing of the company coming from the creditors and the investors. When this ratio is high, it shows that more bank loans are being used than the financing by the investors (Accounting course, 2016). Debt/equity 48.7% 32.0% 25.1% 20.8% The above shows that more amount of debt is being used which is not good because more debt means more risk for the company. Increased usage of the debt in the business means an increased amount of payment of the interest on the debt that has been borrowed. Equity ratio: This is the ratio that is the leverage or the solvency ratio of the company. This ratio helps in the measurement of the amount of the assets that are financed by the investment by the owners. This is achieved by the way of comparing the amount of the total equity invested in the company to the total assets. This ratio highlights two of the crucial components of the investment wherein the first is the total amount of the assets of the company that are owned by the investors of the company (My accounting course, 2016). Equity/total assets 80.6% 85.6% 94.9% 98.2% There has been a decrease in the equity ratio which indicates that the total assets of the company are being financed by the funds of the equity shareholders which in turn means that the debt is being used for the purposes of financing the assets of the company. This is not a god indication due to the reason that the increased debt shows more interest on the debt that has been borrowed for the company. Earnings per share: This is the ratio which is the earnings per share of the company. This is the market prospect ratio of the company. This is also known as the income per share and helps in the measuring of the amount of the money on each share of the company. It means the amount of the earnings on each share in case all the profits are distributed on the shares that are outstanding (My accounting course, 2016). Net profit after tax/nos of issued ordinary shares (0.60) 0.48 0.35 1.03 This means that the dividend per share is decreasing with each passing years. This shows lack of profits being earned by the company. Dividends per share: This is the sum that has been declared as the dividends for each of the ordinary shares that has been issued. This is computed by the amount of the dividends divided by the number of the equity shares that are outstanding. Dividends/number of issued ordinary shares 0.73 0.58 0.48 0.88 There has been a decrease in the amount of the dividend that has been earned during the year. This merely shows that the company is earning a lesser amount of the dividend on each of the shares that are outstanding. Price earnings ratio: This is the ratio whose short form is the P/E ratio. This is the market prospect ratio of the company which helps in the calculation of the market value of the stock to the relative earnings of the company. This ratio is compared with the market price of each of the share (My accounting course, 2016). Return on equity: The return on the equity is the ratio which is the profitability ratio. This helps in the measurement of the ability of the firm which is the generation of the profits from the investment of the shareholders in the company. This is the amount of the profit that has been earned by the investment of the equity into the company and it helps in the generation of the profits of the company (My accounting course, 2016). Comprehensive Income/shareholders' equity -2.45% 1.85% 1.35% 3.56% The above shows that the return has reduced. And it is due to this fact that the return on the equity has become negative. Return on net operating assets: This is the rate of the return on the assets that are operating. It helps the management in minimising the other asses in the books of account that is contributing to the revenue being generated by the company (Accounting tools, 2016). Operating income after tax (OI)/net operating assets (NOA) -0.96% 2.54% 2.25% 4.43% This shows that the operating income has become negative and the main reason behind the same is the decreasing operating income being earned by the company. Net borrowing cost: This is the borrowing cost of the company. This must be at the level wherein the interest on the borrowed capital is at the same level as the investment in the assets of the company. Profit margin: This is the ratio that helps in the calculation of the return on the sales. This is the profitability ratio which measures the amount of the return that the company is earning on the sales that is being generated by the company. The net income also compares the net income and the net sales of the company. The profit margin shows the % of the sales that is left after the payment of all the expenses (Accounting course, 2016).The above merely shows that the company is earning losses. The company was earning profits during the early years but the operations are being carried out wherein the company is earning losses (Accounting tools, 2016). The company is incurring losses which means that the company consuming all its profits and all the necessary measures must be undertaken so that the company could start earning profits again. Asset turnover: This is the efficiency ratio of the company which helps in the measurement of the generated sales from the assets that have been employed by the company (My accounting course, 2016). Sales/net operating assets (NOA) 0.41 0.44 0.50 0.46 The above shows that the return that is being used for the purposes of generating the sales has reduced. Economic profit: Economic profit consists of revenue minus implicit (opportunity) and explicit (monetary) costs; accounting profit consists of revenue minus explicit costs (Boundless, 2016). (RNOA - cost of capital) x net operating assets (NOA) (1,451.5) (169.4) (196.0) 469.0 This is negative which is not for the company. NPV and IRR: The net present value of the company comes out to be positive with the rate of return to be 14%. In case, the internal rate of return that is company wants comes tout to be 10% or less than 14%, then it would be wise for the company to accept the investment in this project since then the company would be in profit rather than being in losses. Recommendations: Taking into base ratio analysis: If we check out the net profit margin ratio, it clearly depicts that Company is in decreasing order which implies that profitability is reducing. Hence it is advisable that steps must be taken to increase the sale by initiating the marketing as well as simultaneously cost must be reduced (Accounting tools, 2016). Also, the economic profit shows huge decrease even negative. This scenario clearly predicts that the company is not showing good performance. Taking into consideration the same it is required to undertake initiative so that the performance of the company could be increase. Moreover, The company was earning profits during the early years but the operations are being carried out wherein the company is earning losses. The company is incurring losses which means that the company consuming all its profits and all the necessary measures must be undertaken so that the company could start earning profits again. For NPV and IRR: Net present value for the investment is positive which implies that proposed investment must be undertaken so positive NPV clearly depicts that the product could be undertaken without any hassle. Thus as already stated The net present value of the company comes out to be positive with the rate of return to be 14%. In case, the internal rate of return that is company wants comes tout to be 10% or less than 14%, then it would be wise for the company to accept the investment in this project since then the company would be in profit rather than being in losses (Accounting tools, 2016). References: Accountingtools.com. (2016).Return on Operating Assets - AccountingTools. Difference Between Economic and Accounting Profit. (2016).Boundless. My Accounting Course. (2016).Asset Turnover Ratio | Analysis | Formula | Example. My Accounting Course. (2016).Asset Turnover Ratio | Analysis | Formula | Example. My Accounting Course. (2016).Current Ratio | Formula | Analysis | Example. My Accounting Course. (2016).Days Sales in Inventory Ratio | Analysis | Formula | Example. My Accounting Course. (2016).Debt to Equity Ratio | Formula | Analysis | Example. My Accounting Course. (2016).Earnings Per Share | Formula | Analysis | Example. My Accounting Course. (2016).Equity Ratio | Formula | Analysis | Example. My Accounting Course. (2016).Price Earnings P/E Ratio | Analysis | Formula | Example.