The Coca-Cola Financial Accounting Essay Example | Topics and Well Written Essays - 1250 words

The Coca-Cola Financial Accounting - Essay Example Vertical analysis. The assets have increased significantly from 34% to 35% because the company invested more. The short term investment rose from 7% to 9% raising the assets turnover. In addition more assets were held for sale by the company and this increased the total assets significantly. The total equity reduced significantly from 37% to 33%.This was because of the reduced shareholders who run away due to low prices of share and dividends. The shareholders reduced by 4 % and this affected the total equity significantlyHorizontal analysis. In 2014 when revenues were 95% of the base year amounts, cost of goods sold was less—only 93% of the base year amount. There has been a degree in revenue from 98% to 95% because the company has decreased the prices of the products and the brand. The selling price of the products was reduced due to the lower costs of production. In addition, the inventory cost could have declined significantly. This has significantly affected the net incom e which has reduced from 95% in 3013 to 78% in 2014.The Gross margin has increased significantly over years and this means that the business is doing well and its rising in profitability as the year’s progresses. This also implies that the company has a lot of money to spend on other business operations including marketing as compared to other companies.The company is not facing liquidity issues since the working capital ratio is more than one. Normally, a ratio that is less than 1 makes a company to face liquidity issues.

The pony fishs glow chapter summaries Term Paper

The pony fishs glow chapter summaries - Term Paper Example examining human traits, modern biologists tend to not recognize elements of prior planning; rather such structures are perfected by the process of natural selection. The features, such as ears, are maintained because individuals with better versions of the feature are more likely to survive and reproduce. This is known as the adaptationist program. Petitioners of the program examine each trait in organisms, and look at how this relates to the way in which the organism survives to pass on its genes. Such questions get more complex as one looks at features more closely, such as the number of incisors in a jaw. The author summarizes his view of the study of biological adaptation in the first five chapters. He considers that adaptation is the development of something that is effective functionally from natural selection. He uses the pony fish as an example of this. This fish has a special type of light that helps it in many aspects of its life. However, other parts of its body aren’t as logical. For example, it only has two eyes, while more would make better sense given the environment which the fish exists in. â€Å"The Sun exists to illuminate the surface of the Earth, and we have eyes to allow us to make use of the sunlight†. These two statements which the author considers imply a cause and effect relationship between the Earth and the Sun. However, when you examine the two statements more closely, you find that there is no evidence for the first being true while the second is not only true but has special implications. If the purpose of the Sun was to serve the Earth, why would it be so large in comparison, and why is the Earth so far away. The eye however, is a complex structure with many regulatory capacities and is clearly designed to enable the organism that possesses it to observe the world around them. If an eye is designed, then does there necessarily have to be a designer? Paley argues that for a watch to exist, it must have been created by someone who