M7A1 Essay Example | Topics and Well Written Essays - 500 words

M7A1 - Essay Example Underlying concept of initial investment includes cash outlay, working capital, salvage value and tax implications. The factors that are involved with the initial investment are; purchase price, cash from the sales of old equipment, marginal income tax, increase in working capital, cost of shipping and installation of new equipment. The factors that are involved with the operating cash flows are; sales revenue, cost of production, income before taxes, marginal tax rate, depreciation, increase in working capital. The factors that are involved in terminal cash flow are; decrease in working capital, salvage value, marginal income tax rate. The criteria capital budgeting includes (1) cost of capital, (2) opportunity cost, and break-even point. Cost of capital determines the cost of borrowing to pay for the project. This value set the benchmark for the lowest possible return. This benchmark shows if the investment is worth with compare to other investments. Opportunity cost determines the cost for taking advantage of one option over another. Break-even point determines if the project would contribute to the growth of the company. Break even is the point at which sales equals cost. Break-even point involves determining fixed and variable costs. Fixed costs are values that do not depend on production quantity. These costs are like, rent, salary, insurance, etc. Most of the variable costs, are associated with raw material, utility and transportation. Capital budgeting techniques are explicit formulas for analysis of financial values that determine if a company should proceed with the planned investment or not. Some of them are (â€Å" Investment decision – Capital Budgeting† ) Net Present Value (NPV), Internal Rate of Return (IRR), and Payback methods. All three methods use Operating Cash Flow (OCF) values. The OCF evaluates net cash flow for each year of project operation. The

Learning Methods Essay Example | Topics and Well Written Essays - 2000 words - 1

Learning Methods - Essay Example Consequence of this is we sometimes tag learners who use less preferred methods as â€Å"bright’ while those who apply most like techniques as dumb. These kinds of perceptions can cause and create negative and positive twists that emphasize the conviction that a person is bright or dumb. A research on student Learning methods indicates that interesting lecture is not essentially good teaching. Even though students are entertained they might not have grasp anything. Better methods of learning are most probably been improved through an integration in the lecture of illustrative skill and other communicative approaches. Lectures are delivered by a teacher to great number f students. In most cases in person but sometimes conducted through a film or video broad cast. The advantages of applying lecturing as a learning method are; students acquire an overview of the topic quickly, continent of a subject can be controlled, allows for use of recognized, it is cost effective, it’s a common method of delivery, expert in the subject of study and students can be motivated by the lecturer. Drawbacks of lecturing are it doesn’t permit for various learning capabilities or speed of learners, it mostly viewed as boring by students, location and time are mostly directed by the lecturer. Student learning is also hard to gauge. Communication in a lecture is monologue. Audience is always passive. One needs a concise introduction and summary of the intended topic of discussion. Preparation requires time and content in order to be successful .Presentations pursue a similar approach to lecture however they are more likely to be conducted beyond formal education surroundings such as the workplace. Presentations are sometimes brief and often integrate high tech visual aids. Advantages of presentations are it can be done simultaneously. Before preparing for a presentation always keep in mind that the human brain has a typical