Finance (Corporate) Essay Example | Topics and Well Written Essays - 1500 words

Finance (Corporate) - Essay Example This meant to give each proposal a chance to convince the capital budgeting committee for approval. The initial project concerned expanding an existing Match My Doll Clothing line, which had a demonstrated record of accomplishment in the earlier period. The subsequent project initiated a fresh initiative referred to as New Doll Film/DVD, which applied an online software permitting users to tailor a doll’s characteristic to the customers’ specifications. This required calculation of the Net Present Value (NPV) of both ventures to discover which project is more lucrative. Simulation Process Finance Simulation process involve accessing simulation platform. Click prepare tab to access simulation summary, which gives New Heritage Doll Company assignment summary and how to play tab for procedure. Simulation process involves comparison of the following parameters between chosen projects. Theses include NPV, payback period, IRR, profitability index and project milestones and ri sks.    Compare revenue by division, operation profit by division and total assets by division. Compare I/S and B/S in regards to Company consolidated, production consolidated, retail consolidated and licensing consolidated. Further, compare cashflow statement, financial analysis, project details and financial history. Balance sheet Finally decided on the projects to propose as Match My Doll Clothing and New Doll Film/DVD According to projects details they compare as follows. Project comparison The following discussion leads to project chosen for each year and reasons. The market is always divided into two major segments: video games and traditional toys and games. The second segment was additionally divided into child/preschool toys, sports toys and dolls outdoor, and other toys and games involve arts and crafts, action figures, plush toys, vehicles, and youth electronics gargets. The America market for games and toys was dominated by large international enterprises that benefit from economies of balance in production, design, and distribution. Revenues were exceedingly seasonal; the largest selling period in the United States during winter holiday period (Project Analysis Services, 2011, Pg 1-2). The observable fact of age compression; the propensity of younger kids to obtain dolls that had conventionally been intended for older ones, reduced growth in the baby doll segment hence hindering profitability. Competition is always a risk factor and a constraint in any business. New Heritage Doll Company is not exempted; other doll producers are vigorous and they targeted similar demographics and marketing media is similar. Lasting branded name for a doll is rare to come up with. Financial committee also reluctant to finance projects due to licensing proposals and conflict of interest, which posses a risk in regard to profiting (Studymode, 2009, Pg 1-2). Net Present Value is considered through measuring of the following parameters. Operating projections applied to build up cash flow forecasts and then to work out    Net Present Value, payback period, Internal Rates of Return and other investment metrics. The cash flows debarred all financing charges and non-cash objects such as depreciation, and were computed on an after-corporate-tax base. The New Heritage’s company tax rate stated as 40%. Discount rate stated to have been set at 8.4% - for mild-risk scheme. NPV calculations incorporated a terminal

Should students be assigned to classrooms according to their IQ level Research Paper

Should students be assigned to classrooms according to their IQ level why or why not - Research Paper Example One such issue is whether children should be placed in classrooms based on their age alone, or should their IQ also weigh in as well. There are various ways through which children with higher IQs are catered to in various educational institutions. Some techniques entail placing the â€Å"gifted† children in the same class as their peers, with specialized activities being created for them, different from those of the rest of the class. Still others involve having the gifted children take special classes after school hours, for instance private tutoring. There are certain schools that provide separate classrooms for gifted students altogether, whereas there are institutes that only cater to gifted children. This paper discusses the technique that advocates providing separate classrooms for children based on their IQ. ... Children with higher IQs tend to get bored in regular classrooms, where they are forced to hold back their intelligence, so to speak. This results in them not achieving their full potential. On the same note, children with average IQs, when placed with gifted children, will also experience frustration and confusion. Such feelings can often result in children either lashing out or withdrawing within their own selves. What is more, with the present public school system geared towards improving the standards of the average or deficient/lacking children, the needs of gifted children are often ignored. Assigning gifted children to separate classrooms enables them to challenge themselves and cause them to utilize their maximum potential, something not possible in a regular classroom. Placing such children in regular classrooms may even cause disruption as the gifted child, out of boredom or frustration, may cause distractions in class, thus disturbing the learning of other students. The pr oponents opine that as gifted children are lesser in number, therefore, in a bid to â€Å"fit in† they may end up playing down their intelligence, whether for the teachers or for their classmates. It is a normal phenomenon in a classroom that the teachers often do not call out children who they think would already know the answer, instead focusing on the average or lacking students. All these factors may cause the children to drop out of school altogether (Cloud, Badowski, Rubiner, & Scully, 2004). Once again, students at both ends of the spectrum will benefit greatly from being assigned to classrooms based on their IQ level. On the other hand, the opponents state that the system of measuring IQ, first of all, is not an exact science and