How Long Does it Take to Become a Nurse

To what extent Does it Take to Become a Nurse Employments for attendants are anticipated to develop by almost 20 percent in the multi year time span somewhere in the range of 2012 and 2022, as indicated by the U.S. Agency of Labor Statistics. This is credited to a â€Å"perfect storm,† of components, including the passage of a huge number of new Americans into the human services framework because of the Affordable Care Act and the maturing of the Baby Boomer populace coming about not just in more patients needing care, yet in addition in a mass migration of resigning medical caretakers. On the off chance that you’re one of the numerous individuals thinking about field of nursing, here’s what you have to think about the stuff. A wide range of Educational PathwaysThere are a few kinds of medical attendants, every one of which includes an alternate time responsibility. For instance, to turn into an ensured nurture colleague (CNA), an Associate’s degree from a two-year junior college program and the death of an accreditation test gets the job done. Enlisted medical attendants (RNs) require a four-year Bachelor’s qualification alongside licensure, while nurture professionals (NPs) must meet the prerequisites of RNs and furthermore embrace a Master’s certificate in the field. Also, medical attendants hoping to propel their vocations or take on regulatory and training jobs may decide to seek after the Ph.D. in Nursing.In extra to conventional courses, quickened and online projects offer more open doors than any time in recent memory for imminent medical caretakers to get the instruction they have to enter the field.When picking a nursing school, choosing one that is authorize is vital. Not exclusively will a degree from an authorize foundation assist you with finding a new line of work, however it additionally guarantees that your training satisfies the endorsed guidelines of greatness in the field.What to Expect in Nursing SchoolWhile there’s no general nursing sc hool educational plan, understudies joined up with nursing projects can hope to take coursework in an expansive scope of points, including science, physiology, life structures, pharmacology, brain science, science, and nutrition.However, a nursing instruction isn't carefully acquired in the homeroom. The run of the mill educational plan likewise remembers a clinical part for which understudies learn and practice aptitudes in human services settings while collaborating with patients and their families.The Cost of Nursing SchoolDepending on the school you join in and sort of program, the expense of nursing school shifts broadly. For instance, programs at junior colleges and states schools will cost fundamentally not exactly at private establishments. As indicated by Nursing360, the all out expense for nursing school - including everything from educational cost to provisions to state nursing permit tests - can extend somewhere in the range of $5,000 and $40,000 per semester.Online nurs ing schools can likewise offer a diminished cost nursing instruction, especially in the event that you factor in reserves saved money on everything from driving expenses to everyday costs. Nursing360 further gauges that the normal semester cost of going to an internet nursing school is around $7,500 per semester.While nursing school includes a speculation of both time and cash, there are likewise a lot of remunerations. Not exclusively does a vocation in nursing guarantee professional stability and a normal pay of just shy of $70,000 for RNs and simply over $95,000 for NPs, it likewise accompanies something really important: the opportunity to have any kind of effect in the lives of individuals out of luck.

Ben and Jerry for Business Media- MyAssignmenthelp.com

Question: Examine about theBen and Jerry for Business Media. Answer: Presentation: Established in the time of 1978, by Ben Cohen and Jerry Greenfield, Ben and Jerry in fact had an unassuming starting that anyway seen exceptional accomplishment over the coming years (Pol Wolle, 2016). The frozen yogurt organization offers an assortment of dessert flavors to its customers, including the rarest and most extraordinary ones, for example, graham wafer twirls and fudge gestures of goodwill. One of the main considerations that add to the brand acknowledgment of the organization is that the organization isn't exclusively determined by the thought process of benefit expansion. The association likewise figures out how to remain in spotlight inferable from its devotion to significant social causes, for example, marriage fairness and bovine neighborly cultivating strategies. In spite of the fact that the association progresses in the direction of the achievement of a pre-decided arrangement of techniques, it is critical to assess the procedures and offer viable proposals for th e equivalent. Corporate Goals and Strategies of Ben and Jerry: Despite the fact that Ben and Jerry has figured out how to increase a lot of acknowledgment in the market of premium desserts, it encounters extreme rivalry from organizations, for example, Haagen Dazes. Henceforth, so as to support itself in future, and addition serious edge over opponent firms, the organization expects to give desserts that are delectable, but at the same time are nourishing in content. One of the essential objectives of Ben and Jerry is to offer rich substance of supplements, minerals and nutrients to the shoppers, to guarantee that the expended items additionally produce medical advantage to the purchasers. The nature of the frozen yogurt items helps in recognizing the Ben and Jerry dessert items from its rivals, and subsequently the according to the methodology of the organization, it charges a top notch cost from its customers. The system of the organization has consistently been to underscore its solid, additive free, healthful fixings, and thus the slogans of its advertising efforts like Food isn't a Science Experiment has additionally worried on this particular perspective just (Bourgeois et al., 2013) . Since the objectives of the association has consistently been to make an economical world, its methodology has likewise been to help social causes, for example, making mindfulness with respect to the issue of environmental change through its items, just as showcasing efforts like Save our Swirled Campaign, that advance the brand as well as help demonstrating its most extreme commitment to social causes (Endmondson, 2014). It ought to be noted here that while the authoritative objective of the organization has been to sell and disseminate the best nature of normal frozen yogurts to its purchasers, its procedure has been to adjust its objectives to promoting systems that maintain social foundations for a supportable worldwide network. Examination of the Corporate Goals and Strategies and the Recommendations for the Same: As an overly premium frozen yogurt association, Ben and Jerry needs to hold its position, and along these lines its buying supervisory crew needs to assume an irreplaceable job. As a matter of first importance, so as to charm the customers, the buying supervisory crew must present item improvement, whereby the frozen yogurt items can offer sound fixings alongside novel scrumptious flavors. As Ben and Jerry has been known for delivering the absolute most irregular frozen yogurt flavors, which have neglected to please the yearnings of the shoppers. Thus, less known, unordinary and very much tried frozen yogurt flavors, for example, the kinds of regular organic product blend, coconut or crude mango can undoubtedly draw the consideration of the shoppers (Arbucke, 2013). While this will embrace the companys devotion to offer genuine, sound and near nature fixings, it will offer a wide assortment of one of a kind flavors to the customers also. Plus, the natural frozen yogurt industry is ad ditionally seeing a tremendous deal development, inferable from the expanding wellbeing cognizance of the purchasers. The natural frozen yogurts are sound, and wealthy in supplements, but on the other hand are sans fat items. Considering the way that the hierarchical objective of Ben and Jerry has been to advance a solid way of life, the buying supervisory group can deliver improved solidified food, wealthy in natural fixings like natural milk, natural cream and natural egg yolks. The significant objective of Ben and Jerry is likewise to create income development over the coming years, and the equivalent can be cultivated if the buying branch of the association can differentiate its items and begin delivering an assortment of new items, including frozen yogurt treats and dessert burgers (Johnson, 2014). This will help in item separation and will empower the organization increase serious edge over the adversary firms. End: To finish up, it ought to be recollected that Ben and Jerry as a frozen yogurt organization is profoundly recognized by the opponent firms, by its commitment to deliver the best quality all-characteristic dessert items. Since the organization plans to offer an incentive to the network, it must concentrate on offering an assortment of regular flavors to the shoppers. In any case, it ought not bargain with the flavor of its items, and simultaneously, its advertising efforts must cultivate an organization picture of social activism that thus will help in improving the brand devotion of the shoppers. Reference List: Arbuckle, W. S. (2013).Ice cream. Springer Science Business Media. Middle class III, L. J., Bourgeois III, L. J., Mariani, E., Mariani, E., Yu, V. J., Yu, V. J., ... Yu, V. J. (2017). Ben Jerry's and Unilever: The Bohemian and the Behemoth.Darden Business Publishing Cases, 1-11. Edmondson, B. (2014).Ice Cream Social: The Struggle for the Soul of Ben Jerry's. Berrett-Koehler Publishers. Johnson, P. F. (2014).Purchasing and gracefully the board. McGraw-Hill Higher Education. van de Pol, M., Wolle, A. L. (2016). Brand augmentation in the FMCG area: An investigation of shoppers mentalities towards a brand expansion with regards to Ben Jerrys proposed dispatch of a sans dairy frozen yogurt in the Nordic market. Weele, A. J., Raaij, E. M. (2014). The fate of buying and gracefully the board examine: About importance and rigor.Journal of Supply Chain Management,50(1), 56-72.

Secure Your Online Privacy Using IP Privacy 3.8

Secure Your Online Privacy Using IP Privacy 3.8 Make Money Online Queries? Struggling To Get Traffic To Your Blog? Sign Up On (HBB) Forum Now!Secure Your Online Privacy Using IP Privacy 3.8Updated On 08/01/2016Author : Pradeep KumarTopic : Desktop AppsShort URL : http://hbb.me/1RcBYhJ CONNECT WITH HBB ON SOCIAL MEDIA Follow @HellBoundBlogIP Privacy is a privacy protection software that hides your IP address and prevents your browsing and internet activities over the Internet from being tracked by others websites or Internet Service Providers (ISP).It provides secure online privacy protection by clearing all online traces and block invasive codes that can harm or use inadvertently information on your computer.Uses anonymous proxies routing all your Internet traffic through them You can browse anonymously, check mails, and participate in newsgroups, forums, using proxies form different countries at your choice.You can interact with websites anonymously. Like using proxies that allow you to post messages in forums, vote and so on. IP Privacy has embedded high premium quality proxies that never lets your internet connection down or slow. IP Privacy Version 3.8 Provides secure online privacy by cleaning all online traces that harm your PCClears Internet HistoryClears Typed URLsClears Temporary Internet FilesClears CookiesClears Auto Complete Forms HistoryClears Auto Complete Password HistoryClears  Internet Favorites Protects your computer from the action of invasive codes Blocks ActiveX ActiveX enables multimedia content like sound, Java applets and animations to be integrated in a Web page. But many of them contain malicious code such as viruses. Most sites will function properly with ActiveX controls disabled.Blocks JavaScript Javascript code may be used in harmful or illegal way like misusing information on your computerThis program erases stored items like the history, URLs, temporary Internet files, and cookies from Internet Explorer, Opera, Mozilla Firefox, Chrome, Avant, and Netscape Navigator. Con test Free 3 License Keys For IP Privacy 3.8 (worth 40$)Simple and Sweet Rules :READAn easier way to process GoPro 4K videos with full hardware acceleration1. Subscribe to our RSS feeds (2 Points)2. Tweet this article (1 Point)3. Post on Facebook wall (1 Point)You need minimum two points to enter this contest and the 3 winners will be selected by random method by using this site http://www.random.org/. This ends on October 9th.So it is not a big deal right? And The Winners Are.1. Amar Sharma 2. Sanjeev Mishra 3. Rohit SaneWill mail you guys the license keys for IP Privacy 3.8.The Runner Up isKashish Kaushik from Tech Kashish

Equal Punishment And Proportional Retribution - 1443 Words

In this essay, I will argue that equal punishment and proportional retribution do not justify the use of the death penalty. First, I will argue that equal punishment is too specific and literal because it stems from the idea that one crime is deserving of that exact crime in the form of a legal punishment. In the case of murder, that belief would condone punishing murder with murder. We can’t justify some killings while condemning others. By giving permission to someone to execute another human being on the grounds of the death penalty, we are allowing him or her to kill another human being for killing. This creates a cycle of murder. Second, I will argue that proportional retribution does not leave the death penalty as the only option for punishment. However, it does give much room for interpretation and is not specific enough regarding alternative punishments. It would allow us to rank crimes according to severity and dole out punishments according to that scale. I will also bring up how retributive justice does not completely delve into the concept of who deserves to deliver the punishment to the murderer. Retributive justice is simply a means of attempting to legally inflict suffering upon another human being for their wrongful actions. Equal punishment turns society as well as those executing the punishment into barbarians. Murdering a person is not a crime that is deserving of being repaid with murder as a form of punishment. Killing someone for killing isShow MoreRelatedThe Theory Of The Criminal Justice System931 Words   |  4 Pages The notion that punishment should be equal to the crime is a major philosophy in the US criminal justice system. However, finding a great balance between justice and punishment is often a blurred line. Over the past 40 years, the population of state and federal prisons have risen drastically. Polices such as the war on drugs and get tough on crime have caused judges to give out more incarceration years than ever before. With such are large prison population, the resources needed to operate isRead MoreThe Retributive And Utilitarian Theory Of Punishment1478 Words   |  6 Pages Punishment is any kind of negative penalty inflicted on the wrong doer to prevent him from doing wrong in the future. Though there is no specific definition for punishment, it implies all those acts that are required to teach the wrong doer a lesson. Taking a negative step towards the offender. Since the evolution of time, there have been many sociologists who have given their theories on punishment and how the offender should be punished. The theories vary in terms of approach takenRead More Capital Punishment Essay1132 Words   |  5 PagesCapital Punishment Should we kill killers is the question to answer regarding the controversial subject of capital punishment. There is strong support for both sides and many people have offered their opinions in writing for all of us to examine. John M. Olin, the Professor of Jurisprudence and Public Policy at Fordham University, gave us his Pro-Capital Punishment opinion in the Harvard Law Review in 1986. Although his article was written more than a decade ago the argued topics have not changedRead MoreStrengths And Weaknesses Of Retributivism1969 Words   |  8 Pagesweaknesses of retributivism. Throughout history the term â€Å"retributivism† has had a diverse though correlated meanings. The most significant meaning of retributivism is righting or rebalancing the scale of justice, through the use of mechanisms such as punishment e.g. punishing criminals in order to achieve justice for the offence they have committed. Retributivism also looks back at the offence, since the offender has co mmitted a wrongful offence which needs to be punished. One of the core reasons why offendersRead MoreThe Death Penalty Is Justified1248 Words   |  5 PagesExecutions have occurred in many forms for thousands of years. From Roman crucifixion to American lethal injection, capital punishments have one common goal: to offer retribution to a guilty party. However, in recent years, the death penalty has come under intense scrutiny. There are a great number of people who believe it should be abolished entirely and some who believe it should be used only in the most humane ways. In this paper, I will argue that the death penalty is justifiable in casesRead MoreTed Bundy And The Death Penalty1538 Words   |  7 Pagesconsewuence. Nonetheless,and as unfortunate as it it, people like bundy exist today, some yet to be discovered. The death penalty is merely retribution, not at all revenge, as they are not nearly the same. Retribution is a punishment for doing something. Revenge is to avenge as oneself usually by retaliating in kind or degree, or to inflict injury in return for. Punishment is harm inflicted by a person of authority upon another person who is judged to have violated the law (â€Å"Death Penalty†). It is easy toRead MoreThe Importance Of Capital Punishment In The United States990 Words   |  4 PagesAlthough the State of California has the highest number of inmates awaiting execution, California has only utilized capital punishment thirteen times since the 1972 Supreme Court moratorium on capital punishment was lifted in 1976 (Statistics, 2017). According to the Death Penalty Information Center (2017), race plays a role in determining sentencing in capital punishment cases (p. 11). Thus, in the State of California and Washington State, jurors were three times as likely to recommend the deathRead MoreThe Death Penalty Is Justified1491 Words   |  6 Pagesreasons, one that it is excessive. He believes that if the American people were fully informed then they would consider it morally unacceptable. He believes that the death penalty is unnecessary to accomplish any purpose of deterrence or to gain just retribution. Marshall also states that, rather than the death penalty; life in prison would carry out its purpose. I strongly disagree with that statement because the life imprisonment law has been around for centuries and I still hear about murders on a dailyRead MoreThe Death Penalty And The Rise Rate Of The Violent Crime1029 Words   |  5 PagesThus it is challenging, if not impossible, to determine the exact role of the capital punishment in a prevention of potential future crimes. From the financial perspective, the deterrence argument for the death penalty seems cost ineffective and inefficient. Given the small number of death row inmates, which is 2905 as of July 2016, based on the most recent data available, the cost of maintaining capital punishment seems to be prohibitory high (Death Row Inmates, 2016). Not every one of those 2905Read MoreThe Death Penalty Preserves Human Dignity Essay2200 Words   |  9 Pagesmillion dollar question is should capital punishment be allowed? Americans have been blindsided with decisions about the death penalty; in the past many have agreed with the punishment due to lack of knowledge on the issue. Today, information on capital punishment is everywhere. I agreed with most of America on the issue; it should be allowed because of its many beneficial reasons. I believe in â€Å"just desert,† that is criminals should receive the same punishment that they us ed against their victims. If

List of Irregular Verbs in English H to S

Irregular verbs are one of the hardest parts of the English language and there are over 200 of them! These verbs dont follow the usual grammatical rules of English, which makes them so hard to learn. Most native speakers learn these words and their conjugations as they learn to speak the language as children. Total immersion in a language is considered one of the best ways to learn but that option isnt always available for everyone. For those who are learning English as a second language learning the rules of grammar are important but confusing at times. The rules of English grammar are consistent until they are not. There are many exceptions to grammatical rules in English.   Ã‚   Regular verbs follow certain rules as they are conjugated or change between forms. Usually, verbs change in a uniform manner like adding ed as for the past tense. For people who are not native speakers, one of the only ways to learn irregular verbs is simply to memorize them. As irregular verbs dont follow any real rules of grammar, there are also no tricks to learn.   Principal Part The principal parts of a verb refer to its different forms, like past, present, and past participle. Regular verbs follow specific rules when changing between these different forms but irregular verbs do not.   In the table below, you will find the principal parts of the most common irregular verbs  in English (from H to S). Use the following links for lists of additional irregular verbs: Irregular Verbs: Arise to GrowIrregular Verbs: Hang to Sink (below)Irregular Verbs: Sit to Write To find the correct past or past participle form of a verb not included in the list, check your dictionary. If the dictionary gives only the present form of the verb, presume that the verb is regular and forms the past and past participle by adding -d or -ed. Principal Parts of Irregular Verbs H-S PRESENT PAST PAST PARTICIPLE hang (execute) hanged hanged hang (suspend) hung hung have had had hear heard heard hide hid hidden hit hit hit hold held held hurt hurt hurt keep kept kept kneel knelt (or kneeled) knelt (or kneeled) knit knitted (or knit) knitted (or knit) know knew known lay laid laid leave left left lend lent lent let let let lie (recline) lay lain lie (fib) lied lied light lighted (or lit) lighted (or lit) lose lost lost make made made mean meant meant meet met met mow mowed mowed (or mown) pay paid paid prove proved proved (or proven) put put put read read read rid rid (or ridded) rid (or ridded) ride rode ridden ring rang rung rise rose risen run ran run see saw seen say said said seek sought sought sell sold sold send sent sent set set set sew sewed sewed (or sewn) shake shook shaken shine shone shone shoot shot shot show showed shown shrink shrank (or shrunk) shrunk (or shrunken) shut shut shut sing sang sung sink sank (or sunk) sunk (or sunken) Why Does English Have Irregular Verbs? Many words in the English language are borrowed from other languages. Many words in Latin or Greek have found their way into the English language for example and follow their rules of conjugation. Most words that derive from the romance languages also follow similar rules for conjugation. Where things get tricky is the number of Germanic words that have made their way into English. These words tend not to follow what are now thought of as English conjugation  rules. If you are ever unsure of how to conjugate a verb its best to look it up in a dictionary.

Analysis for a financial case Example

Essays on Analysis for a financial case Essay Company Profile Kota Fibres Ltd. (KF) is one of the most predominant suppliers of synthetic nylon fiber yarns.KF started off its operation in 1962, since then it has been on a steady profitability state. The company produces synthetic nylon fiber yarns which are used in weaving the clothes which are then used in the preparation of saris. These saris have the consistent increasing demand every year due to the increment in the female population of India. Around 500 million women in India wants to wear saris which require at least 2 billion yards of fabric per year to the textile weaving companies as one single sari takes around 8 yards of the fabric. KF is being run under the management of Ms. Pundir as she is the prime owner as well as the managing director of KF. Problem Statement Currently KF is having serious issues with its cash flow management. KF is totally out of funds to pay off its excise duty taxes as well as having crossed its short-term loan obligations with All-India Bank. The bank has refused to allow the short term credit limit as the company’s current liquidity position is not letting bank to expose itself for more risk. In order to improve the liquidity position of the company, Ms. Pundir is considering fewer options to free up the cash where it is stuck. She is in kind of dilemma as how to release cash from the stuck areas so that company’s liquidity position on daily basis becomes better and the company could get its short-term credit limit extended from its bank. Analysis Although KF has remained successful in increasing its sales, yet the company’s profitability position is going to be worsened. Primarily because of the increase in cost of goods sold of the company. From the analysis of previous years’ data, it can be observed that despite of having increased revenues, the net profit margin of KF has slumped from 5.6% to around 3.4%. The working capital management of KF has not shown up-to-the mark results as the company would have to liquidate 30 days requisite immediately. In case of non-compliance, the company may suffer a lot by not having enough cash funds available for advancement. At the same time, the company’s dividend policy is quite unreasonable as the company is hardly managing to earn around INR 1.3 million a year and paying off its shareholders a massive sum INR 2 million on account of dividend. This is one of the main reasons of the depressed cash flow position of the company. From the balance sheet of the company, the company’s leverage position is consistently on a rising trend which means that the company would have pay more in respect of principal repayments as well as the interest payment. Due to increased level of leverage, the bank has refused to issue more loans to KF as well. Recommendations After the detailed analysis of the company’s financial position and performance, it is recommended for the company to manage its working capital effectively. In this way, the recommendation of the Pondicherry officer should not be considered as it would increase the accounts receivable resulting in blockage of cash funds. However, the recommendation provided by the transportation and purchasing agent seems to be more beneficial as it would result in the release of cash funds from the inventory. By keeping the inventory level on a lower scale, KF can prevent its holding cost of the inventories. KF should also focus on improving its dividend policy and allow 60-70% of its net profits available for the appropriations in terms of dividend to its shareholders. References Lee, Alice C.,  Lee, John C. and  Lee, Cheng F. Financial Analysis, Planning Forecasting:  Theory and Application.2nd ed. Singapore: World Scientific, 2009. Print.

Financial Performance of Eagle Ltd

Question: Analyse the financial performance of Eagle Ltd? Answer: Introduction The main aim of the report is to analyse the financial performance of Eagle Ltd. in the year 2013. It is noted that there is vast different between the actual and budgeted figures due to which variance analysis and ratio anazlysis have been conducted. This huge variance can be attributed to the fact that the budget is only prepared by the company accountant in isolation and further not reviewed till the year end when the actual figures are available. Clearly this practice of budgeting may be defeating the innate purpose of budgeting and thus may need to be modified which would also be the focus of the current report. Description and Justification The various to be used in this analysis are briefly described below (Brealey, Myers Allen, 2008). Gross Profit Margin = Gross Profit/Sales This ratio is imperative in the given case so as to analyse the impact of variation of figures on the gross profitability. Operating profit Margin = Operating Profit/Sales This ratio is imperative in the given case so as to analyse the impact of variation of figures on the operating profitability. Return on Assets = Operating Income/Total assets This ratio would highlight the variation in the efficiency of the usage of the assets for generation of income. Current Ratio = Current Asset/Current Liabilities This ratio would highlight the variation in the short term liquidity of the company which would help in understanding whether the company would face any short term crisis. Ratio Calculation The calculation of the various relevant ratios based on the actual and budgeted figures for 2013 for Eagle Ltd. is shown below (Damodaran, 2008). Gross Profit Margin Actual = (12690/25000)*100 = 50.76% Budgeted = (16540/29670)*100 = 55.75% Operating Profit Margin Actual = (8650/25000)*100 = 34.6% Budgeted = (9970/29670)*100 = 33.6% Return on Assets (ROA) Total Assets (Actual) = 10800 + 4020 = 14,820 Total Assets (Budgeted) = 15950 + 2080 = 18030 Actual ROA = (8650/14820) * 100 = 58.37% Budgeted ROA = (9970/18030) * 100 = 55.3% Current Ratio Actual = 4020/1580 = 2.54 Budgeted = 5800/2080 = 2.79 Variance Calculation The variance calculation for the income statement is captured in the table shown below (Brealey, Myers Allen, 2008). Particulars Actual (000) Budgeted (000) Variance (000) % Variance Sales 25,000 29,670 -4,670 -15.74% Cost of Sales Opening Inventories 1,870 2,060 -190 -9.22% Purchases 12,500 13,960 -1,460 -10.46% (-)Closing Inventories 2,060 2,890 -830 -28.72% Total cost of sales 12,310 13,130 -820 -6.25% Gross Profit 12,690 16,540 -3,850 -23.28% (-) Expenses 4,040 6,570 -2,530 -38.51% Operating Profit 8,650 9,970 -1,320 -13.24% The variance calculation for the financial position statement is captured in the table shown below (Damodaran, 2008). Particulars Actual (000) Budgeted (000) Variance (000) % Variance Fixed Assets PPE 10800 15950 -5150 -32.29% Current Assets Inventories 2060 2890 -830 -28.72% Trade Receivables 1500 2870 -1370 -47.74% Bank 460 40 420 1050.00% Total current assets 4020 5800 -1780 -30.69% Current Liabilities 1580 2080 -500 -24.04% The variance calculation for the ratios calculated is captured in the table shown below. Ratio Actual Budgeted % Variance Gross Profit Margin (%) 50.76 55.75 -8.95% Operating Profit Margin (%) 34.6 33.6 2.98% Return on Assets (%) 58.37 55.3 5.55% Current Ratio 2.54 2.79 -8.96% Findings From the above ratio analysis and variance analysis it is apparent, that on a gross profitability level the actual performance of the company is inferior to the expected performance. This is primarily on account of lower actual sales by almost 16% than the budgeted sales. However the decline in the cost of sales could not decline by the same percentage, hence eroding the gross profit margin. The actual operating profit margin is better than the corresponding budgeted figure since the actual expenses are nearly 39% lower than the budgeted expenses. Further the actual return on assets is around 5.5% better than the budgeted return on asset primarily because the actual total assets are significantly lower than the budgeted total assets thus enhancing the actual ROA even though actual operating income is less than the budgeted operating income. Moreover the actual current ratio which is indicative of the short term liquidity is around 9% worse than the budgeted current ratio primarily on account of negative deviation to the tune of 31% in the current while which to some extent was balanced by the negative deviation to the tune of 24% in the current liabilities. Additionally it is apparent that there is significant variation in the actual and budgeted amounts for all the items in either the income statement or the financial position which is reflective of the fact that budget making process needs immediate revision so to as lower the variance and thus be able to present a better estimation of the companys financial performance. Limitations Although ratio analysis and variance analysis can help us analyse the positive and negative variances for the company in the year 2013 but they do not reflect on the underlying reasons for these variances which would present a complete picture and thus would be possible to present an in-depth analysis of the company performance and the implications of the variances and their underlying causes in the long term. It is quite possible that the ratio variances are wrongly interpreted. For instance even though the actual operating profit margin is 100 basis points better than the budgeted operating profit margin, the actual operating profit is lower than budgeted figure which the company needs to analyse besides the falling sales which is 16% lower than expected. Hence variance and ratio analysis must be deployed as complementary tool along with other detailed qualitative analysis focusing on underlying causes (Ross, Westerfield Jordan, 2013). Conclusion From the above discussion, it may be concluded that the current budgetary practice is not appropriate and hence it is imperative that the budget at the first place should be prepared by the management accountant along with the help of various departments heads so as to gain there inputs before making estimates thus lending them credibility. Further it is also needed that there should be an half yearly review of the budgetary estimates along with the actual number of the half year which could be used for making relevant changes in the budgetary estimates and thus the company can be better prepared for any contingency. With regards to performance, the reasons for the above deviations must be looked at closely along wth the given analysis so as to reach holistic conclusion in this regard. References Brealey, R, Myers, S Allen, F 2008, Principles of Corporate Finance, 9th edition, McGraw Hill Publications, New YorkDamodaran, A 2008, Corporate Finance, 3rd edition, Wiley Publications Pvt. Ltd, London Ross, S., Westerfield, R. Jordan, B. 2013. Essentials Corporate Finance, 8th edition, McGraw-Hill/Irwin Publications, New York