Managing Financial and Information Resources Coursework - 1

Managing Financial and Information Resources - Coursework Example Gross profit margin showed an upward trend throughout the period; it increased from 57.76% in 2011 to 63.31% in 2013. This implies that the company earns more cents per dollar of revenue, and this is favourable because more profit is generated to cover non-production costs. Operating profit margin increased in 2012 but decreased in 2013. Even though there is a decrease, the company is still profitable because it is generating enough money from its operations to pay for both variable and fixed costs. In general, the company’s profitability is improving as indicated by the increase in its profitability ratios (Kimmel et al 290). Efficiency ratios indicate how the company is managing its liabilities and using its assets to generate income. Fabrique AÃ ©rospatiale is relatively efficient in its operations. The debtor days increased from 59.33 days to 59.79 days in 2012, and further decreased considerably to 34.31days in 2013. This improvement in debtor days implies that the company’s efficiency in collecting its receivable increased (Kapil, 128). The company is, therefore, very liquid because it takes less time to collect its receivable hence increase in efficiency. Creditor days increased from 91.56 days to 97.5 days but decreased to 78.43 days. This indicates prompt payment to creditors. This reduction implies that the company is trying to take advantage of the discount that the suppliers is offering. Fabrique AÃ ©rospatiale is inefficient in managing its inventory. It has higher values of stock days that is not favourable for the business. Stock days increased from 134.21 days in 2011 to 142.5 day s in 2012 but decreased to 116.14 days in 2013. Even though the decrease is a good indicator, it is very minimal. The company has higher days’ inventory on hand. In terms of liquidity, Fabrique AÃ ©rospatiale is very liquid. Both its acid test ratio and current ratio have values greater that one for all the years. The company is able to meet its near-term

Jaws Case Study Example | Topics and Well Written Essays - 500 words

Jaws - Case Study Example C. jacchus and C. pygmaea exhibit longer masseter and temporalis muscles. They also have higher fiber to muscle mass ratio. They have a greater excursion potential of distal tendons hence the muscle can stretch further. The more fibres in C. Jacchus and C. Pygmaea lead to wider jaw gapes and hence can offer more power during gouging (Campbell 25). They also have shorter angle of pinnation, larger PCSA as well as a smaller proportion of tendons. S. Oedipus has a greater tendon proportion as compared to common marmoset masseter. Hence, S.oedipus has a lower muscle excursion and a lower contraction velocity leading to shorter stretching and hence smaller gapes. It also has a greater pinnation angle and a smaller PCSA. They, therefore, produce a smaller biting force as compared to C. jacchus and C. pygmaea. (Garber, Estrada, Heymann and Strier 208). Burrows and Nash (10), explains that the lateral pterygoid muscle in C. pygmaea and C. jacchus gives them a wider gape. They also found no difference in the anteroposterior ratios of both species. There is little to suggest that these mammals have undergone a reorganisation of the structures of the soft tissue. Kilgore et al (11) suggest that C. pygmaea, C. jacchus and S. oedipus have evolved significantly to adapt to their mode of feeding. Both the new literature cited and the course work books agree that C. pygmaea and C. jacchus are able to have a wider jaw gapes than S. oedipus. This has influenced their feeding habits as well as their diet. C. pygmaea and C. jacchus have a long mandible that enable it produce a stronger bite as the masseter and temporalis are longer as compared to the latter’s shorter that are short (Lord 56). Future clinical investigations should aim to establish whether muscles have an optimal length that, therefore, produces optimal biting force. Also, investigations should look into the positions of the stretched