The Physical Development Children And Young People Essay

The Physical Development Children And Young People Essay An infant from birth cries when hungry. Gradually, he/she can recognise adults especially a mothers face and voice. He/she likes to watch their mums face or an adults face during feeding time. He/she smiles at familiar faces and voices. Physical Development: A baby just after birth sleeps most of the time and grows fast. A child by 6 months turns its head towards sound and movements. A child by this age starts to kick legs with movements gradually becoming smoother. Also, a baby starts to develop their hand eye co-ordination. He/she learns to roll from side on to back. A child enjoys finger play. Intellectual Development: A baby starts to recognise its parents by the age of 2 months. An infant reacts to familiar voice rather than unfamiliar voices. A baby observes the moving objects and stares at bright colours. Baby tries to explore by putting things into mouth. Communication and language development: By 3 months an infant makes a variety of happy sounds. A baby starts to respond to variety of music and other sounds. A baby tries to imitate the movement of the lips of an adult. Emotional Development: A baby at this age, usually very attached to its mother. If handled by unfamiliar methods and care, a baby may get upset. In this age, a child requires a familiar routine and also requires the security and the reassurance. AGE 6 12 MONTHS: Social Development: Baby of this age tries to communicate and respond to familiar people. By 9 months, a child is very wary of strangers. Child at this age starts to see self as separate from others. Physical Development: A baby starts to sit without support. By this age a baby may begin to crawl, stand and cruise while holding on to furniture. Baby learns o hold objects and transfer objects from one hand to other. It develops pincer grasps using thumb and index finger from about 6 months. At this age a baby drops things deliberately and looks for it. A baby enjoys water play. Intellectual Development: A baby recognises certain sound and objects. At this age, a baby shows interest to toys and picture books. He/she can enjoy various games especially water play. He/she observes people closely and tries to imitate their actions. He/she processes information through images. Communication and language development: A baby enjoys looking at picture. He/she also enjoys music. A baby responds with a smile and starts babbling and sometimes speaks to their mums. Emotional Development: By this age, a baby can differentiate between individuals and shows clear preferences and familiar adults. He/she can show clear likes and dislikes. AGE 1 2 YEARS: Social Development: A baby can respond to simple instructions. He/she wants to help adults and enjoy imitating their activities. It helps develop a sense of own identity. He/she plays alongside other children of own age for some time. He/she shows egocentric behaviour. Physical Development: A child becomes very mobile at this age. Between 12 to 15 months most children will start to walk and some can even go upstairs (with supervision). He/she can feed themselves. He/she has matured pincer grasps and can scribble with crayons. He/she can make a small tower by putting bricks/ blocks. He/she can wave good-bye, point or make noises to indicate their wants. Intellectual Development: A baby can recognise objects from pictures and books. He/she matches basic colours and start to match shapes. He/she can follow one step instructions. He/she show their preferences and start to make choices. He/she shows lots of curiosity and can concentrate for longer. He/she can do very simple puzzles. Communication and language development: By the age of 2, a child could be using 150-200 words. He/she can participate in songs and rhymes; enjoy listening to stories. He/she repeats words said by adults. He/she begins to ask questions like what and why. Emotional Development: A child is emotionally dependent on familiar adults. He/she likes to explore environment and is less frightened now when placed in new situations. The child reacts very strongly when he/she is not allowed to do a particular activity. Sometimes, He/she has mood swings and can be very clinging while some other time could be very independent. AGE 2 3 YEARS: Social Development: Childrens first friends are their parents and carer. He/she learns from them how to play and communicate with others. Babies and toddlers notice others and become fascinated by them. At around 2 years he/she is likely to play alongside with each other. By the age of 2years, most children have a feeling of identity and interestingly this coincides with their becoming more assertive. By the age of 3years, a child learns to play more of co-operative play. Physical Development: A child uses a potty and stays dry more reliably. He/she can come down stairs in upright position one stair at a time. He/she can climb well on play apparatus. He/she learns to paddle a tricycle. He/she can undress self but need some help to dress self. He/she has more control on holding crayons and paint brush. He/she can kick a ball and learns to jump. A child of this age can travel around, under, over, and through balancing and climbing equipment. Intellectual Development: A child can identify facial features and main body parts. He/she can follow two step instructions and can understand what is big and small. He/she starts to understand basic concepts of time and can match the colours and shapes. He/she becomes aware of what is right and wrong. He/she gathers information through language rather than image. He/she enjoys imaginative play and can concentrate long on creative activities. Communication and language development: He/she tries to communicate more with adult form of speech. A childs vocabulary increases to about 300 words and can deliver simple messages. Emotional Development: A child begins to understand the feelings of others. He/she is very curious about their environment but have no sense of danger. He/she could not understand about peoples pain at this age. AGE 3 5 YEARS: Social Development: A child starts socialising with people, learns to play with other children. He/she can show some friendship preferences but these are mainly based on play interests. He/she can use language more and more effectively with others. He/she can be confident in doing their own things as they develop their self help skills. He/she observes closely adults and tries to imitate them. He/she learns to share group possessions at play group or nursery but basically he/she is still egocentric. Physical Development: In this period a childs movements become more co-ordinated and smoother. A child by now starts to make various complex movements as the bones in the body starts to harden or have now formed. A child at this age remains clean and dry most of the time but could have some accidents. Child improves gross motor skills. He/she is more confident while jumping, riding a tricycle. Child at this age can throw a bowl but still unsure and inaccurate while catching the ball. By the age of 5years, a child is able to use variety of large equipments. A child improves his/her fine motor skills. A childs drawings are more detailed and representative. Intellectual Development: By the age of 3 years, a child imitates adults speech which can be understood by the strangers. A child becomes very inquisitive and asks lots of question. He/she knows parts of body. A child learns many things through play, tries to experiment with colours, shapes and texture. He/she can follow two or three step instructions. He/she has a better attention span at this age and hence, enjoys more complex activities. He/she learns to share and accepts ideas in group activities. He/she expresses strong opinions of likes and dislikes. Communication and language development: A childs vocabulary improves a lot. By this age, speech is fluent and the child is grammatically correct in using descriptive language. He/she can confidently form short sentences and uses language to communicate his/her own ideas. He/she enjoys constantly with people whom they know well. Emotional Development: A child is aware of the feelings and needs of others. He/she learns to comfort others who are upset, hurt or unwell. He/she can show occasional outburst when tired, stressed or frustrated. He/she can use language to express feelings and wishes and sometimes argues with other children. AGE 5 7 YEARS: Social Development: A child of this age likes to play mainly with child of same sex. A child is now aware of his/her own qualities. He/she tends to be fairly positive about him/her own skills. Physical Development: By this age, brain has developed further and is able to process information quickly. A child of this age is faster at dressing. As a result of improved co-ordination a child is more confident. By the age of 6 7 years, a child is able to sew simple stitches and ties or unties laces. All these prove that he/she has improved pincer grasp. Intellectual Development: A child of this age can differentiate between various shapes and sizes. He/she can match symbols, letters and numbers. By the age of 6 years, ability to write develops. He/she can read simple books, able to count up to 100. By this age, he/she understands the concept of conversation. Communication and language development: By this age, a child can communicate well with strangers. He/she is very fluent by now and can use correct and descriptive language. He/she has a wide range of vocabulary and can make up his/her own story. Emotional Development: A child becomes more independent and self-motivated. By this age, he/she is more sociable and friendly with others. He/she likes to play with same sex children and able to share. But, he /she need help in resolving issues. A child enjoys taking responsibility and helping others. AGE 7 12 YEARS: Social Development: At this age, a child starts enjoying company of other children and loves to be in a group. They are often same sex although some play activities will encourage boys and girls to play together. Now he/she is less dependent on close adults for support. Physical Development: A childs physical skill develops a lot and sometimes depends on his/her interests. He/she has more fine motor skills. Puberty starts for many girls from the age of 10 years and finishes by the age of 15 years and during this period their body undergoes various physical changes. For boys, this usually starts at around 13/14 years and finishes at around 16 years. A child develops hand eye co-ordination which leads to proficiency in climbing, running, balancing and skipping. Intellectual Development: 7 years onwards, most children are fluent speakers, readers and writers of their language. At this age, a child can read more complex texts and develops writing skills. At the age of 7 12 years, a child has great reasoning ability and can apply logic to solve problems. He/she has longer attention span so he/she enjoys various board games and computer games. His/her preferences for subject increase. He/she starts dealing with abstract ideas. Communication and language development: A child becomes highly verbal and enjoys making up and telling jokes. He/she has a wide range of vocabulary and can use more complex sentence structures. He/she can share ideas and feelings in more depth. He/she can share a very detailed account of past events and anticipate the future. He/she can listen to follow and execute more complex instructions. Emotional Development: A child is now aware of wider environment. He/she becomes very proud of his/her won achievements and sometimes can be very competitive. Usually, boys friendships are likely to be of group based while girls prefer closer but fewer friends. AGE 12 19 YEARS: Social Development: Young people want to spend more time with each other than with their family. Individual friendship is important for them and along with they enjoy being into a group. Sometimes, it can be seen young people can be strongly motivated by role models in media. They participate in teen games and enjoy group activities including clubs. Physical Development: By the age of 14/15 years, most girls have completed the process of puberty. Most girls have already started their menstrual cycle and become regular by the age of 16 years. For boys, the process of puberty has already started and for most finishes at around the age of 16 years. The body of a young people undergoes change in appearance because of many physical developments during this period. Intellectual Development: Young people are able to understand more complicated things in mathematical and scientific process. They extend their writing skills and can develop more creative skills and can understand other peoples point of view. They have a very high level of concentration. They develop logical thinking ability and may enjoy practising their new intellectual and verbal skills through debating either formally of informally. Communication and language development: Young people have extensive and varied vocabulary. They can use appropriate language styles, vocalises their ideas and feelings in greater depth. They can justify their own views and ideas. They enjoy more complex texts including fiction, poetry and factual books. Emotional Development: At this age, young people are very sensitive to their own feelings. Emotional maturity is constantly switching on between childish needs and adult desires. They are confident in their own skills and ideas. They have a good understanding of complex issues. Young people can find themselves caught between their desire to remain in a group but reluctant to adopt groups values and behaviour.

Interpersonal interactions in health and social care Essay

In health and social care we use many various methods of communication and interpersonal interaction to communicate effectively in various environments. These methods can be influenced by many factors which may interfere with how the information we have communicated is transmitted such as language needs, self-esteem, proximity and sensory impairment. In my essay I am going to explain how sensory impairment and language needs may influence effective communication and interpersonal interactions in health and social care environments. The term sensory impairment encompasses visual loss, which also includes blindness and partial sight, hearing loss and multi-sensory impairment (Shaw Trust, 2014). I will now explain how sensory impairment may influence the way we effectively communicate and interpersonally interact within health and social care using Argyle’s communication cycle. The communication cycle is arranged into 5 stages, Argyle(1972) believed that communicating interperson ally was a skill that could be developed, much similar to learning to drive. In the first stage of the communication cycle Argyle states that ideas occur. An example of this stage of the cycle would be a doctor recalling the information they wish to communicate to a patient who suffers from multi-sensory impairment with complete loss of hearing and sight. The Department of Health defines individuals suffering from multi-sensory impairment if their combined sight and hearing impairment cause difficulties with communication, access to information and mobility (Action on Hearing Loss, 2011). During the second stage of the cycle the message that is being communicated is coded, during this stage a doctor would decide how to communicate their message towards their patient. In order to communicate effectively the doctor must take into consideration which method of communication fits the patients needs such as British sign language, visual sign framing or tactile signing. In the third stage of the communication cycle the message is sent, during this stage the doctor has now communicated their message to the patient , however the doctor has communicated his message using British Sign Language instead of tactile signing. In the fourth stage of the cycle the message is received by the patient, during this stage the patient should have successfully received the information that the doctor has communicated to them however the patient has not received the message as she has lost a complete loss of sight and therefore cannot visually see the signs the doctor is signing. During the  fifth and final stage the message is decoded, Agyle theory suggests that during this stage the information has now been received and understood and the cycle will now repeat. This stage of the cycle is dependant on if the person delivering the message has used the correct and appropriate form of communication based on the individuals needs and the circumstances, however this is where the communication cycle has been unsuccessful due to the wrong choice of method of communication. Another common factor which may influence the way we effectively communicate and interact with people within health and social care is the language needs of the individuals. The language needs of an individual will be based upon many factors, a common language need may include an individual who speaks English as a 2nd language moving to the United Kingdom, the needs of the individual such as the use of an interpreter will depend on how fluent the individual is in speaking English. Using Tuckman ’s theory of group formation I will explain how language needs can affect the way we effectively communicate and interpersonally interact in health and social care environments. Tuckmans theory of group formation is arranged into 4 stages, these stages are known as forming, storming, norming and performing. During the forming stage, the group of people are just getting to know each other, for example in relation to health and social care, this would be the stage where a group of newly employed student nurses meet the team they will be working with. During the storming stage, Tuckman (1965) explains how the group of people are unclear about each-others roles within the group and the aims of working together, this is the stage where the newly formed group of student nurses would be trying to communicate verbally and non-verbally with each other in order to discover their roles, strengths and weaknesses within the group. During this stage, the group of individuals would be asking questions about each other and assessing their roles within the group. Thirdly is the norming stage, during this stage the group of people develop a shared understanding of what each-o thers roles are and share a common aim, during this stage one individual in the team approaches the others and tells them he is a foreign exchange student and has only been speaking English for the past 5 years, therefore he is still trying to understand the different dialects around him. The student nurses may begin to ask and discuss with the individual about the extent of his knowledge in speaking English. During this stage the  individuals will also understand and be able to identify areas of weakness in speaking English and be able to adapt their methods of communicating with the individual in order to meet these needs. Any specific language needs of an individual should be met immediately when communicating in order to progress through to the final stage of Tuckman’s theory, the performing stage. During this stage the group of individuals are now working together effectively as a team, for example during this stage the student nurses are now able to meet the language needs of the foreign exchange student and can continue to work as a progressive team.

Couples Interview - 839 Words

Essay TWO – Married Couples Interview Interview three (3) married couples or persons in a long-standing committed relationship regarding the factors that contributed to their choice of spouse/partner. Interview both persons in the relationship. Make sure you have collected a consent form signed by each couple interviewed. The essay will not be graded without signed consent forms. The essay is to be 5 pages to no more pages than 7 pages in length (not counting the title page and the reference page). Use APA style referencing with the text as your only resource. Set up your essay as follows: I. Title Page - single page with paper title, presented to, name and date. II. Abstract - optional III. Introduction – introduce your†¦show more content†¦(Chapter 6) V. Summary - Summarize your findings. Your summary should be at least one page in length. You should include at least two text references in your summary. Points to include: a. Contrast and compare the couples. b. Do you think they chose their spouse based on what they told you? c. What is your personal reaction about the interviewed couples? VI. Reference Page – The reference page should be a separate page. The reference page should be single-spaced. Since you are only using the text for references, you will only have one text reference on this page. Cite the reference appropriately. Hint: REFERENCE Lamanna, M. A. Riedmann, A. (2012). Marriages, Families, Relationships: Making Choices in a Diverse Society, 11th Edition. Belmont, CA: Wadsworth Publishing Other Instructions: When you cite your text, you need to relate the support. Do not just cite the support without an explanation of why you are using the reference. Make sure when you cite you include the source with page number, eg, (Lamanna Riedmann, pg. 65). DO NOT use outside resources, just the current text. Do not write the definition of your reference word for word, but paraphrase and cite appropriately. 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Basic Hospitality Accounting - 9255 Words

HOSPITALITY ACCOUNTING OVERVIEW Hospitality business operations, as well as others, are generally identified as having a number of different cyclical sales revenue cycles. First, there is the daily operating cycle that applies particularly to restaurant operations where daily sales revenue typically depends on meal periods. Second, there is a weekly cycle. On the one hand, business travelers normally use hotels, motels, and other hospitality operations during the week and generally provide little weekend hospitality business. On the other hand, local people most often frequent restaurants on Friday through Sunday more than they do during the week. 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Substance / Medication Induced Anxiety Disorder - 1389 Words

substance is more appropriate, Major Depressive Disorder is not diagnosed (American Psychiatric Association, 2013). Maria describes instances of panic attacks to which she is prescribed Xanax. Although she describes some anxiety is social events, more information is needed to provide an accurate diagnosis of any anxiety disorder. Also, a further exploration of the use of Xanax, Valium, Redux and alcohol is combination is necessary. Because it is unknown as to when the anxiety attacks started, an argument for Substance/Medication-induced Anxiety Disorder is unfitting. Still, it is argued that if her panic attacks started after the increase use of alcohol or Valium, a diagnosis for Substance/Medication-induced Anxiety Disorder may be†¦show more content†¦She also is a woman is corporate America which means she is a further minority in her work place which may place undue pressure on her and her expectations to excel. Women are often overlooked and mistreated in corporate Ameri ca, making her work place environment an additional challenge (Fernandez Campero, 2017). Cultural Implication Several cultural implications arise, as Maria is a young, Latina working in corporate America. In addition, the lack of cultural sensitivity may affect Maria in not only her work place, but in her understanding of mental health in the United States. Maria was prescribed Xanax for her panic attacks, but it has been well reported that often Latinas experience anxiety and panic attacks differently from the rest of the population. Ataqu de nervios, has shown to be related to the fear of negative emotions like anxiety and anger, which Maria may be experiencing after the death of her father of other psychological factors (Hinton, Lewis-Fernà ¡ndez, Pollack, 2009). 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The Key to Happiness Free Essays

The key to Happiness Is the glass half empty, or is it half full? A true optimist would say that the glass is half full. That is because an optimist will always lean towards the more positive option. Optimism is defined as â€Å" the inclination to look at the bright side of any situation, and expect the best possible outcome from any series of events. We will write a custom essay sample on The Key to Happiness or any similar topic only for you Order Now Anyone can be optimistic, some people choose optimism as a way of life, it can reduce stress producing a better quality of life, and if used on a regular basis optimism can be the key to happiness. Anyone at all can practice optimism. To be an optimist all one has to do is choose to see the positive side of a situation. Its like the saying, â€Å"Count your blessings. † A person may feel that they have nothing to be positive about, but when they are reminded of the positive things in their lives they tend to forget about the negative. Optimism can be developed when one has realistic goals and expectations. Optimists don’t fall into a trap of feeling hopeless, instead they strive for growth and positive change. Being optimistic is not about pretending that everything is okay. It is about thinking positively when things go wrong, learning from them, and moving forward. Optimism can be incorporated into any activity that takes place on any given day and if used on a regular basis, people will see a positive change in their lives. Optimism can produce a better quality of life. Anxiety and negative emotions can take its toll on the body, it can affect your cardiovascular and your immune system. Having an optimistic attitude can protect against these effects. Research has shown the people who choose to have an optimistic attitude about their future behave differently. Optimists have been known to exercise more, smoke less and eat healthier. When they fall ill, optimists are more likely to participate actively in their treatment. Some would say, â€Å"A healthy mind, means a healthy body. † Optimists are better able to handle difficult situations with the ups and downs of daily living. Optimists tend to be more creative and harder workers. They are not afraid of there pasts or their futures. They understand that not everything can be changed, they accept that and move on. Optimism is the key to happiness. It helps us appreciate everything we have in life. It is within appreciation that we find happiness. Optimism is full of positive possibilities. It leads a person to happiness by reducing stress and pulling people towards a more positive future. Helen Keller wrote an essay on Optimism in 1903. She wrote, â€Å"Optimism is the faith that leads to achievement. No pessimist ever discovered the secret of the stars, or sailed to an uncharted land, or opened a new doorway to the human spirt. † This is a true statement because having faith in ones self will encourage that person to set new goals in their lives and better yet help them have the will power to achieve them. It is with a pessimistic attitude that people give up too quickly on their goals or possibly never even set them to begin with. With optimism comes hope, perseverance, and self confidence. It is with hope that one strives for a better tomorrow. It is perseverance that wills a person to keep trying. Confidence gives people the ability to believe that everything will turn out all right. All of these things portray optimism. Making yourself happy by seeing the better side of situations in life will lead to success. Optimism in everything they do will bring out the best qualities and skills in a person, and this will lead to true happiness. How to cite The Key to Happiness, Essay examples

Importance of Financial Ratio Analysis to an Investor - Examples

Question: Discuss about The Importance of Financial Ratio Analysis to an Investor. Answer: Introduction Ratios are the basis in which all businesses in the world can be evaluated. The story provided by the financial ratios is derived from the financial statements which are of three general types; the income statement, cash flow statement, and the balance sheet. This provides information that helps in determining the weaknesses, strengths and the forecasting of the future performance of any business. Also, the historical performance of a firm is derived. Financial statements of any business that is listed on the US stock exchange are available online. This report will begin by choosing two companies from the three suggested. After making the choice, the past financial statement will be accessed from the internet. The suggested analysis is suggested to be for three past years. Hence, only financial statements for these years will be downloaded. These are the statements that will provide the figures that will be used in the calculations of various ratios. The financial ratios are used in ratio analysis (Denny, 2003). Formulas for calculating the ratios will be provided. After the calculation of the ratios, interpretations based on the UK standard will be done. The calculation is just the first step and therefore without the interpretation and comparison, the analysis will not be complete. It is from the interpretations that the comparison between the two companies will be made. Different accounting standards fix certain levels of ratio results. The report will seek to establish the desirable level of every ratio calculated. They are fixed in a way that every result above the fixed level is desirable, and any result below that level is undesirable. Conclusions concerning the ratios will be made and the best company will be noted. Suggestions as to why one of the companies is better than the other will be provided along with the interpretations. The importance of ratio is evident in ratio analysis, but there are demerits which limit their effectiveness. These demerits will be drawn. Recommendations will be provided at the end of the report. According to Oshoke Sumaina (2015), Financial ratios are designed to help evaluate financial statements. The evaluation is for performance measurement for comparisons (benchmarking) with other firms in the industry or period of performance of a firm. There are various categories of ratios which are used to evaluate the performance of a firm. The Chosen Companies and their Backgrounds The two companies that will be compared in this report are BT Group Plc and BskyB Plc. The two companies are leading communication companies in the UK. This is, therefore, a comparison of businesses from the same industry (same line of business). BT is the oldest communication company in the world. It is well established worldwide serving over 170 countries. The BT Group Plc was formed to be a holding company for the initially existing company British Telecommunications plc formed in 1984. Its formation was in 2001. BSkyBs growth to become a larger entertainment formats provider was accelerated by the investment in the newly introduced technology. The lack of technology is what facilitated its formation when two companies made losses and decided to merge (the British Satellite Broadcasting and Sky Television Plc). This was back in 1990 (Referenceforbusiness.com, 2016). Profitability Ratios Denny (2003) noted that the main aim of profitability ratios is to determine whether the business is using its resources effectively. The primary role of profitability analysis according to Koen and Oberholster (1999) is to determine the profitability level, factors limiting profitability, factors contributing to a change in profitability and using the identified solution to eliminate deficiencies. There are however other objectives of this analysis. This ratio is also related to the operation efficiency (Robinson et al., 2015). The more efficient, the higher the profitability. Interpretation of Profitability Ratios For every profitability ratio obtained from the calculations, a greater profitability is represented by the highest ratio. The ratios calculated to gauge the business profitability includes. ROCE = [PBIT / (Non-Current Liabilities + Equity)] * 100 Operation Profit Margin= [PBIT/Sales] * 100 Net Profit Margin= [Net Profit/Sales] * 100 ROCE BT Group Plc BSkyB Group Plc 2013 2014 2015 2013 2014 2015 PBIT 3338 3145 3480 1291 1161 972 NCL 17537 17803 18675 3016 2858 7930 Equity -262 -592 808 1012 1072 3165 ROCE 19.32 18.27 17.86 32.05 29.54 8.76 The profit, in this case, is expressed as a percentage and in relation to the employed capital. It is therefore used in measuring the firm size. This ratio should be as high as possible. A lower ratio indicates low profitability, a negative ratio represents losses, but a high ratio indicates huge profits. Firms in the UK operates in different sectors, and the range of ROCEs falls between 5 % and 15 % (The Student Room, 2016). The BSkyB Group Plc is better off than the BT Group Plc in the year 2013 and 2014. The ROCEs for both are indicating a falling trend as shown in the graph below; Fig 1.1: ROCE However, the falling trend is worse for the BSkyB Group Plc. This make BT be better off in 2015. Operation Profit Margin BT Group Plc BskyB Group Plc 2013 2014 2015 2013 2014 2015 PBIT 3338 3145 3480 1291 1161 972 Sales 18253 18287 17979 7235 7632 9989 OPM 18.29 17.20 19.36 17.84 15.21 9.73 The OPM for both groups fell in the year 2014. That for BT group later rose in 2015, but that for BSkyB Group continued falling. This made BT Group best for the investors than the BSkyB. The trend for the changes in OPM is shown in the graph below; Fig 1.2: OPM Net Profit Margin BT Group Plc BskyB Group Plc 2013 20144 2015 2013 2014 2015 NP 2088 2018 2135 979 865 1952 Sales 18253 18287 17979 7235 7632 9989 NPM 11.44 11.04 11.87 13.53 11.33 19.54 Under this ratio, net profit is compared to the sales revenue. It is expressed as a percentage and shows the amount of net profits resulting from sales. BSkyB group has a higher NPM and, therefore, it is considered more profitable than BT group. Their NPM fell in 2014 but later in 2015 there was an increase, however, the increase for BSkyB group was very high. The fall in the net profit margin could be caused by operating strategies of a firm, external factors such as rapid completion which pushes the price down or some major factors beyond the control of the firm (or rather the whole industry since both experienced the reduction in 2014). The trend for the changes in the NPM for the two businesses is shown in the graph below; Fig 1.3: NPM Liquidity and Efficiency Ratios A liquid asset is one trading in an active market and hence can be quickly converted into cash at the ongoing market price (Mayes and Shank, 2007). The firms liquidity ratio deals with the question if the firm is able to pay off its current debt given its current asset. Cash budgets are used in carrying out a full liquidity analysis, but by relating to the amount of cash and other current assets to the current obligations. It is easy to determine if the firm is liquid enough to pay the current obligation. The two liquidity ratios normally used are; Current Ratio= Current Assets/Current Liabilities Quick Ratio= (Current Assets Inventory)/ Current Liabilities The Fixed Assets Turnover calculated as (Turnover/ Non-Current Assets) is a measure of efficiency. Current Ratio It includes cash marketable securities account receivables (debtors) and inventories (stock). Current liabilities include account payables short term loans (overdrafts) accrued taxes and other accrued expenses. A ratio of two and above is preferable however over the period, if the trend is going down then it means that the company is getting into financial difficulties. A ratio of two according to Hendy (2011) indicate that the current assets are enough to pay any current liability that becomes due. BT Group Plc BSkyB Group Plc 2013 2014 2015 2013 2014 2015 CA 4621 5706 7471 2569 2573 4559 CL 7551 7687 7708 2317 2519 4204 CURRENT 0.61 0.74 0.97 1.11 1.02 1.08 Both companies have a current ratio that is below the preferable level. BSkyB group has a higher current ratio as compared to BT group. However, the trend for BT group is rising while that of BSkyB is falling. This means that it was facing some financial difficulties in 2014. This make BT more preferred as the prospective, current ratio is expected to rise. The trend for the changes in current ratio for both companies is as shown below; Fig 1.4: Current Ratio Quick or Acid Test Ratio Inventories are typically the least liquid of the firms current assets. Hence, they are the current assets on which losses of the firm are most likely to occur. This ratio gives the measure of firms ability to pay off short-term obligations without relying on the sale of inventories. High levels of liquidity are represented by a ratio of one (nibusinessinfo.co.uk, 2016). A solid financial health is the interpretation of such an indicator. BT Group Plc BSkyB Group Plc 2013 2014 2015 2013 2014 2015 CA 4621 5706 7471 2569 2573 4559 Inventory 103 82 94 548 546 847 CL 7551 7687 7708 2317 2519 4204 QUICK 0.60 0.73 0.96 0.87 0.80 0.88 Both Groups have a ratio of less than one, therefore making them be determined as having a weak financial health. The quick ratio for BT group is portraying a constant rising trend while the trend for BSkyB Group is rising but not constant. The fact that its not constant creates some possibility of falling and, therefore, investors will prefer BT to BSkyB group. Furthermore, the ratio of BT is almost hitting the required level of 1:1 according to the (Accaglobal.com, 2016). The trend of the change in the quick ratio for both companies is as shown in the following graph. Fig 1.5: Quick Ratio Fixed Asset Turnover This ratio measures the degree in which a fixed asset is used in the generation of sales. The more the number of times the better. This relation can be raised by delaying the duration of replacement of the fixed long-term assets (Mayes and Shank, 2007). Holding all other factors constant, the net fixed asset of a firm will reduce as the accumulated depreciation increases. BT Group Plc BSkyB Group Plc 2013 2014 2015 2013 2014 2015 Sales 18253 18287 17979 7235 7632 9989 NCA 20205 19192 19483 3776 3876 10799 FAT 0.90 0.95 0.92 1.92 1.97 0.92 BT Group has a constant FAT trend while BSkyB has a falling trend. The trend is as shown in the following graph. In 2013 and 2014, an investor would be attracted to investing in BSkyB Group but in 2015 would be indifferent. Based on this ratio, BSkyB is better. Fig 1.6: Fixed Asset Turnover Demerits of Using Ratios Asset valuation is carried out in different methods by various organizations. There are three methods for this valuation, they are; first in first out (FIFO), Last in last out (LIFO) and the average cost method. The value of the closing stock provided by these three methods is different. Therefore, comparison of the performance of companies on this basis can, therefore, result in some misleading information. Ratio analysis cannot be used in companies of the same industry or different industries because the complete picture of the companies is never indicated by a set of accounts. However, given the international financial standards of reporting, then a comparison of the ratios of the firm can be compared with other industries. Ratio analysis can be affected by seasonal factors because their computation is based on the final figure only ignoring the seasonal fluctuations which arise from sales and other operations. Ratios differ across countries, and therefore, they cannot be used between countries. Countries have different standards, and therefore, ratios are defined differently. Conclusion When the results of the ratio analysis are below the fixed level for desirability, it is an indicator that the company is performing poorly. Some companies may be having ratios that are above the desirable level but still be different in desirability. This depends on the magnitude in which they exceed the fixed level ( for instance if the fixed level for a certain ratio is 2, then if an analysis for company A and B gives a result for the same ratio as 2.4 and 2.9 respectively, then B is better than A). Calculation of ratios for a single period may be of less importance to the business. It is only useful when compared to that of other companies and when compared with that of the same ratio calculated for the past periods. An increase in the ratio is an indicator that the business performance is improving. Historical data is used in the ratio analysis. Based on the profitability ratios analyzed, the BT Group Plc proofs to be more profitable than the BSkyB group Plc. When accounting for liquidity ratios, both the current and the quick ratios are analyzed. However, the best analysis should be based on the quick ratio as it considers the fact that the current asset may be in excess of stock, and, therefore, it eliminates stock in its calculation. Recommendations Ratios below the fixed level mean that the company has to focus on improving its performance by implements certain courses of actions. Poor performance cannot be used to predict a healthy growth in the future. So, whenever one wants to determine whether the growth of the company is taking the right direction, desirable level of ratios will serve this purpose. There is a possibility that current asset may include a large proportion of stock, this may provide a misleading analysis if the current ratio is used. I would, therefore, recommend the use of quick ratio to avoid such an incidence. The ratios used in the formulation of this report are just some of the mostly used ratios. There are however other ratios that require to be analyzed as different ratios have different meanings. In doing the ratio analysis, I would recommend that it be done on only companies that are of the same size as this would provide a more accurate comparison. Large companies have advantages over smaller companies making the ratio analysis between then to be unreliable. The management should consider all the rations before making any internal decision. They will help in making proper decisions that will contribute to a desirable business growth in the future. It will help in maintaining the financial health of a firm and also its profitability. Bibliography Accaglobal.com. (2016). Ratio analysis | ACCA Qualification | Students | ACCA Global. 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[Online] Available at: https://www.btplc.com/Sharesandperformance/Annualreportandreview/ [Accessed 20 Mar. 2016]. Crozierjones.co.uk. (2016). Common accounting ratios for measuring Business Performance. [Online] Available at: https://www.crozierjones.co.uk/WebPage/eQEAAA/Common-accounting-ratios-for-measuring-Business-Performance.aspx?GS=4PT=2 [Accessed 23 Mar. 2016]. Denny, R. (2003). Accounts for solicitors. London, U.K.: Cavendish Pub. Hendy, P. (2011). Key accounting ratios for measuring business performance. [Online] PAH Accountants. Available at: https://wiltshireaccountants.co.uk/accounting-ratios-measuring-a-business/ [Accessed 23 Mar. 2016]. Koen, M. and Oberholster, J. (1999). Analysis and interpretation of financial statements. Kenwyn: Juta. Mayes, T. and Shank, T. (2007). Financial analysis with Microsoft Excel. Mason, OH: Thomson/South Western. nibusinessinfo.co.uk. (2016). Use accounting ratios to assess business performance. [Online] Available at: https://www.nibusinessinfo.co.uk/content/use-accounting-ratios-assess-business-performance [Accessed 23 Mar. 2016]. Oshoke, A., and Sumaina, J. (2015). Performance Evaluation through Ratio Analysis. Journal of Accounting and Finance Management, Vol. 1 No. 3. Retrieved from https://www.iiardonline.org/journals/jafm/PERFORMANCE%20EVALUATION.pdf Referenceforbusiness.com. (2016). British Sky Broadcasting Group Plc - Company Profile, Information, Business Description, History, Background Information on British Sky Broadcasting Group Plc. [online] Available at: https://www.referenceforbusiness.com/history2/88/British-Sky-Broadcasting-Group-Plc.html [Accessed 23 Mar. 2016]. Robinson, T., Henry, E., Pirie, W. and Broihahn, M. (2015). International financial statement analysis. The Student Room. (2016). Revision: A Level Accounts Module 4 - Ratio Analysis - The Student Room. [Online] Available at: https://www.thestudentroom.co.uk/wiki/Revision:A_Level_Accounts_Module_4_-_Ratio_Analysis#Return_on_capital_employed [Accessed 23 Mar. 2016].