Mini-Lesson Plans Template for Writers Workshop

A mini-lesson plan is designed to focus in on one specific concept. Most mini-lessons last approximately 5 to 20 minutes and include a direct statement and model of the concept from the teacher followed by a class discussion and execution of the concept. Mini-lessons can be taught individually, in a small-group setting, or to a whole classroom. A mini-lesson plan template is divided into seven sections: the main topic, materials, connections, direct instruction, guided practice (where you write how you actively engage your students), link (where you connect the lesson or concept to something else), independent work, and sharing. Topic Describe specifically what the lesson is about as well as what major point or points you will focus on in presenting the lesson. Another term for this is the objective—ensure that you know exactly why you are teaching this lesson. What do you need the students to know after the lesson is completed? After youre perfectly clear on the goal of the lesson, explain it in terms your students will understand. Materials Gather the materials you will need to teach the concept to the students. Nothing is more disruptive to the flow of a lesson than realizing you dont have all of the materials you will need. Student attention is sure to decline sharply if you have to excuse yourself to gather materials in the middle of a lesson. Connections Activate prior knowledge. This is where you talk about what you taught in a previous lesson. For example, you might say, Yesterday we learned about... and Today we will learn about... Direct Instruction Demonstrate your teaching points to the students. For example, you might say: Let me show you how I... and One way I can do that is by... During the lesson, ensure that you: Explain teaching points and give examplesModel by demonstrating how students will achieve the task you are teachingAllow for guided practice, where you walk around the room and help students as they practice the concepts you are teaching Active Engagement During this phase of the mini-lesson, coach and assess the students. For example, you might start the active engagement portion by saying, Now you are going to turn to your partner and... Be sure that you have a short activity planned for this part of the lesson.   Link This is where you will review key points and clarify if needed. For example, you might say, Today I taught you... and Every time you read you are going to... Independent Work Have students practice working independently using the information they just learned from your teaching points. Sharing Come together again as a group and have students share what they learned. Students can do this independently, with a partner, or as part of the entire classroom group.  Ask students: Did you use what you learned? Did it work? How will you use it next time? What types of things would you do differently?Tie up any loose ends and use this time to further instruct. You can also tie your mini-lesson into  a  Ã¢â‚¬â€¹thematic unit  or if the topic warrants further discussion, you can beef up the mini-lesson by creating a full  lesson plan.

Essay on Only the Mind Perceives - 669 Words

Only the Mind Perceives Descartes overall objective in Meditations on First Philosophy is to question knowledge. To explore such issues as the existence of God and the separation of mind and body, it was important for him to distinguish what we can know as truth. He believed that reason as opposed to experience was the source for discovering what is of absolute certainty. In Meditation Two, Descartes embarks on his journey of truth. I find, in Meditation Two that Descartes has accomplished part of his journey, in that only the intellect perceives the material world. Attempting to affirm the idea that God exists, Descartes comes upon the notion that he exists. He discovers that if he can both persuade himself of something,†¦show more content†¦It is the intellect that perceives the physical ever-changing world. A scepitc might pose the argument that we could not be certain that the intellect alone perceives the material world. Let us look at the Wax Argument. If one were to place wax in its form, straight from the comb, and wax in its melted form side by side, a person not knowing this would not be able to perceive the melted form to be wax. It would take closer examination, with our senses, to determine the melted form to be wax. Such as touching the wax and feeling the sensation of it hardening on our fingertips and examining it more closely with our sight. One may also say that we might use our memories to remember the sensation of melted wax. On can remember the sensation of hot wax from a candle, when dropped on the skin and how the wax feels once it has hardened. Again, one might conclude that it is not the intellect alone that perceives the wax, but possibly a combination of the senses, memory, and the intellect. Someone being a scepitc might also say it is possible that the wax itself is sending us the idea. There is no way to be certain. Descartes demonstrates how the ideas of the mind are more attune to finding knowledge, than the senses. What is this piece of wax which is perceived only by the mind (22)? Descartes comes to the understanding that even though the wax has changed its form, that it is flexible and mutable, it is the same wax. Although he previously thoughtShow MoreRelatedCalifornia s Immaterialism And His Usage Of God1288 Words   |  6 Pagesexist only in the mind, but at the same time require us to perceive to them in order to exist. God, as an omnipresent, being holds the power to perceive all things all of the time, and as such is used by Berkeley as solution to this potential problem in his immaterialism. This essay looks to explain Berkeley’s account of why this is the case. First the essay explains why Berkeley rejects materialism, as he does not believe matter exists. Next we see that God’s omnipresence allows him to perceive allRead MoreBerkeleys Subjective Idealism1412 Words   |  6 PagesDifferent philosophers have different ontologies, for instance some philosophers, such as Locke, believe that objects have primary and secondary qualities and that those objects exist independent of our mind and are composed of a substance that they call â€Å"matter†. Berkeley’s â€Å"subjective idealist† ontology, which may seem unreasonable to most at first, is strong enough to counter most objections. The main thesis of this essay will be presenting Berkeley’s ontology and what he argues for, explainingRead MoreA Treatise Concerning The Principles Of Human Knowledge1368 Words   |  6 Pagesâ€Å"Esse est percipi†. To be is to perceive, and to exist and to be perceived are one and the same. In the philosophical work of â€Å"A Treatise Concerning the Principles of Human Knowledge†, this one of the most famous principles which made Bishop George Berkeley one of the early modern period’s most acclaimed polymaths. Be rkeley was a Bishop closely affiliated to the Anglican Church and a staunch critic of other philosophers of the past such as Rene Descartes and John Locke. Though initially impressedRead MoreInterpreting A Treatise Concerning The Principles Of Human Knowledge Essay1401 Words   |  6 Pagestouch and hearing), or by the operations of the mind, or as a combination of these two types with the intervention of memory and imagination. We can say that a collection of our senses creates ideas, and a collection of ideas constitutes an object. For instance, if we are thinking about a red-yellowish, round, sweet-sour and succulent object we might constitute the idea of an apple as one might perceive it. Therefore, we can say that our minds perceive these ideas as objects through complex sensationsRead MoreAn Essay About Natural Attitude and Preconceptions 1388 Words   |  6 Pagesattitude exists not only in case of physical objects, but also in how we perceive other people and ideas. Natur al attitude is also relevant in scientific studies, where certain fundamental axioms, ideas or assumptions are often taken for granted. To understand what natural attitude and preconceptions are, consider yourself as somebody who has never been influenced by any external conception – no knowledge and no experience. You have never been shown the correct way to perceive something or do anythingRead MoreJohn Locke s Theory Of Perception And Knowledge1436 Words   |  6 Pagescrucial to them and their work. However, their theories are very different. Locke devised a causal theory of perception, that sense data that we receive from the outside world then causes us to have ideas of objects and it is these ideas that we perceive. Berkeley, on the other hand, has a theory called subjective idealism which will be discussed here. In any piece of epistemological work it is vital that we know what is meant by ‘knowledge’. At the start of his work, Berkeley explains knowledgeRead MoreAngelabrafford-Phil Essay830 Words   |  4 Pagesreleased in 1999, retelling Plato’s theory, questioned the existence of reality and /or what we perceive as reality. The Matrix, Plato’s ‘Allegory of the Cave’ and Descartes ‘Meditation I’, all have similar views on reality, illusion and truth. Allegory of the Cave is a metaphor that describes what Plato believed reality to be. Plato believed that the things we perceive are imperfect reflections caused by the fire casting shadows on the cave walls that the puppeteersRead MoreEpistemology : Empiricism And Rationalism Essay1505 Words   |  7 PagesThe question of whether or not there is a world outside of one’s own mind is a question that has been widely debated over time. This is such a controversial topic because there is no definite answer or explanation that can be proven to be completely accurate. An entire branch of philosophy has become committed to focusing on this topic alone. Epistemology is the study of questions regarding knowledge, how we can prove knowledge, and whether or not as humans we have any limit to the amount of knowledgeRead MoreMidterm Essay: Experiences Alter The Perception Of Time.1618 Words   |  7 Pagesat work anxiously waiting to clock out due to thi s terrible day. Thinking that it’s been hours since the last time you looked at the clock, but in reality only ten minutes have passed. As this common situation used personal perception that, altered the reality of physical time. This is a prime example why I believe that time is perceived only through the construction of events rather than the physical time used. Although physical time is commonly used; each individual has their own ability to alter

El Nino Phenomenon Free Essays

El Nino has been a reoccurring phenomenon for centuries. What exactly is El Nino? â€Å"The term El Nino refers to a massive warming off the coastal waters of Peru and Equador that frequently extends more than 90 degrees of longitude. It is related to the Southern Oscillation, the atmospheric component of this phenomenon†¦ † (Gottschalk, 1998). We will write a custom essay sample on El Nino Phenomenon or any similar topic only for you Order Now Because El Nino and Southern Oscillation are often coupled, the term ENSO is used. (Garrison, 1999) This event usually last up to a year but can last up to three years. El Nino occurs every several years. The areas that are most affected by this event are all ocean areas at tradewind latitudes in both hemispheres. (Garrison, 1999) El Nino has been linked to flood and droughts all over the world. El Nino causes significant changes in biology and weather when it occurs. During an El Nino cycle there are many biological changes. During an El Nino thermocline is low and therefore there is less photosynthetic activity following in a decrease in the primary life forms. The warmer waters that are brought by El Nino hold less oxygen demanding the fish to go somewhere else. Cook 1998) â€Å"Although upwelling may occur during an ENSO event, the source of upwelled water is nutrient-depleted water in the thickened surface layer approaching from the west†(Garrison, 1999). This does not help the fisherman to make money or eat during an ENSO event. This biological decrease also hurts the economy because the fishermen in the areas affected are not catching the right amount of fish to make money. Biological change is due to the climate and weather change during El Nino. The surface winds that move the ocean currents are a major controller in weather. During El Nino when the easterlies weaken and retract eastward during the early stages, the upwelling slows and the ocean warms along with the moist air above the ocean. The change in the ocean temperatures causes a major rain section over the western Pacific to move eastward. In this way small changes in the ocean and wind currents continue to magnify each other until a full-blown El Nino occurs. † The increased evaporation intensifies coastal storms, and rainfall inland may be much higher than normal†(Garrison, 1999). The impacts of El Nino upon climate in temperature show up most during wintertime. Most El Nino winters are not that cold over western Canada and parts over the United States, and wet over the Southern United States and from Texas to Florida. (Whipple, 1998) According to Helvarg (1998), El Nino occurs at irregular intervals ranging from two years to a decade, and no two events are ever exactly alike. The 1982-83 El Nino was a surprise because it was not proceeded by a period of stronger easterlies on the Equator. It also occurred late in the calendar year. The economic impact was large. The Equador and Peru fishing industries suffered heavily. Up to a hundred inches of rain fell in Equador and Peru. The new vegetation swarmed grasshoppers, which increased the toad and bird population. Further west they found abnormal wind patterns and this shifted typhoons and sent them to Hawaii and Tahiti, which was unaccustomed to severe weather. The total amount of damage was $8 billion. â€Å"This years El Nino [1997-1998] has been the strongest ever recorded† (Helvarg, 1998). This El Nino drought had more of an impact than its rains. El Nino also infuriated tornado and storm activity in the Southeast. † In Alabama 34 people were killed and some 5,000 acres of trees knocked down in April when deadly tornadoes struck† (Helvarg, 1998). This record braking tornado event was spawned by the collision of warm, moist air that lingered over the warm Pacific and a polar front that had dropped from the north. (Garrison, 1999) In parts of Northwest U. S. there where massive clear-cut logging operations have to take place on mountain slopes, El Nino†s rains and big surfs contributed to what has become a pattern of landslide and flooding. In the Hawaiian Islands El Nino weakened the tradewinds that normally bring rain, resulting in a three month long winter drought. This damaged crops and sparked wildfires that depleted hundreds of acres of endangered native species. (Helvarg, 1998) Conditions from this year El Nino did not return to normal until late spring of 1998. (Garrison, 1998) â€Å"Estimates of worldwide 1997-1998 damage exceeded $25 billion†(Garrison, 1999) According to Garrison(1999), the contrasting colder events that occur are known as La Nina. As conditions to the east cool off, the ocean to the west warm rapidly. The renewed thrust of the trade winds piles this water upon itself, depressing the upper curve of the thermocline too more than 100 meters deep. According to Whipple (1998), weather from El Nino and La Nina are not symmetrical. Scientists have only recently recognized La Nina events. Since World War II there have been only one La Nina for every three El Ninos. Delivered along with El Nino†s wrath has been increased emphasis on the need to understand this often destructive weather phenomenon† (Gottschalk, 1998). If we understand El Nino we can better prepare and find better equipment to predict it. Buoys were arranged in the ocean to understand and predict ocean currents better. These buoys were placed between New Guinea and the Galapagos Islands. Each buoy measures surface wind, air temperature, humidity, sea surface temperature and subsurface temperature down to 500 meters. The data is then transferred to weather centers all over the world. The data is then analyzed and used for climate forecasting. Scientists are also trying to predict El Nino by National and Oceanic Administration weather satellites. From these satellites they have been able to track shifting patterns of sea surface temperatures. NASA satellite images also help us to see the shifting patterns of storms over the equator. NASA†s EOS provides ocean sea-surface vector winds. This will be launched in the year 2000. This is called SeaWinds microwave radar. â€Å"Adding to the El Nino data pile will be MODIS with its sea-surface temperature and ocean color sensors, Jason 1 for sea-surface height, and TRmm for tropical rainfall. On the ground, the EOS Data and information System (EOSDIS) ground will focus on processing, analyzing, and disseminating information gathered by this orbiting army of satellites† (Gottschallk, 1998). Over the years, several NASA missions have studied the effects associated with El Nino. Earliest efforts at mapping sea surface temperatures and cloud cover were done using two different satellites in 1978. Since then there have been many improvements made. The number of channels was increased from 4 to 5. These channels allow the instruments to view in parts of the electromagnetic visible and infrared spectrum. This increases the amount of readily available information on El Nino. All these things above help to better predict El Nino and to allow the countries the will be affected to prepare for it. This is important for the developing countries because the economy is very sensitive to climate change. Rice and cotton are two primary crops of Peru and are highly sensitive to rainfall (Encyclopedia). Therefore, if the farmers were told that El Nino were coming they would know whether to plant more rice or cotton in a year. Tropical countries have the most to gain from predictions but non-tropical countries require a more accurate prediction of El Nino. Countries such as Japan and United States will benefit in the strategic planning in areas such as agriculture, the management of water resources and the reserves of grain and fuel oil. Scientists and governments are working together to design and build a global system for predicting El Nino and other irregular climates. Governments should make climate predictions available daily like they make weather forecasts available to the public today. The ability to prepare how climate will change leads to better management of agriculture, water supplies, fisheries and other resources. By doing all these things people are going to become better adept to all irregular rhythms of climate. How to cite El Nino Phenomenon, Essay examples

Fundamentals of Accounting The Investment Process

Question: Describe about the Fundamentals of Accounting for The Investment Process. Answer: Introduction The following report covers the financial performance of the organization given in the present case study considering the three financial years. The organization Tatua is an autonomous and independent company engaged in the business of dairy established in 1914 in New Zealand. The organizations factory situated at Tatuanui, Morrinsville near the region of North Island. The Shareholders of the company took a decision to sell the organization to Mathew since he is interested in dairy farming and keen on acquiring the company. Accordingly, the report presents the analysis of the financial statements of the company to evaluate the performance and its financial position considering the accounting years 2013, 2014 and 2015. The analysis has been presented to determine the financial results of Tatua for the purpose of investment reasons of selling the organization despite of having increased earnings. In order to analyze the financial performance, the financial ratios on profitability tool have been considered along with the liquidity, efficiency, market prospect and solvency ratios. Further, investment decision can be evaluated by considering net present value (NPV) or payback period. However, such analysis using financial ratios provides certain limitations along with its purpose to determine the efficiency of the capital employed, resources and other assets. The primary limitation involves in the financial ratio analysis is that operation of companies in different industries incorporate different ecological conditions in terms of legal regulations, market economy. Hence, accurate result in comparison of two companies may not be possible including the affects of different assumptions and estimates. Discussion Analysis of the financial statements Financial ratios 2015 2014 2013 1. Profitability Net profit % Net Profit/ Total Revenue 289/4750 119/4676 86/4600 0.06 0.03 0.02 Gross profit % (Total Sales- Cost of Goods Sold)/ Total Sales Overall 2029/4750 1787/4676 1700/4600 0.43 0.38 0.37 Whipped cream (3763-1882)/3763 (3360-1915)/3360 (3200-1920)/3200 0.50 0.43 0.40 Cheese sauce (987-839)/987 (1316-974)/1316 (1400-980)/1400 0.15 0.26 0.30 Return on assets Net Income/ Average Total Assets 289/1902 119/1893 86/1724 0.15 0.06 0.05 Return on owner's equity Net Income/ Shareholder's Equity 289/1055 119/945 86/721 0.27 0.13 0.12 Increase in net operating profit 170 33 - Change in total sales 74 76 - Change in whipped cream sales 403 160 - Change in cheese sauce sales -329 -84 - Selling and distribution expenses % Selling and distribution expenses/Net Sales 1119/4750 1066/4676 1051/4600 0.24 0.23 0.23 Administration and general expenses % Administration and general expenses/Net Sales 400/4750 395/4676 365/4600 0.08 0.08 0.08 Financial expenses % Financial expenses/Net Sales 78/4750 148/4676 156/4600 0.02 0.03 0.03 2. Financial stability Working capital ratio Current Assets/ Current Liabilities 1348/692 1334/693 1119/748 1.95 1.92 1.50 Liquidity ratio (Current Assets- Inventory- Prepaid expenses)/ Current Liabilities (1348-404)/692 (1334-327)/693 (1119-276)/748 Age of trade creditors 1.36 1.45 1.13 Equity ratio Total Equity/ Total Assets 0.37 0.37 0.29 Interest cover Earnings before interest and taxes/ Interest expenses 77.05 45.69 39.34 3. Asset Utilization Stock turnover Net sales/Inventory 11.76 14.30 16.67 Age of debtors Sales/ Accounts Receivable 9.22 7.06 6.67 Total asset turnover ratio Net sales/Total Assets 2.50 2.47 2.67 Current asset turnover ratio Net sales/Current Assets 3.52 3.51 4.11 Table 1: Financial Ratio (Source: Created by Author) Interpretation Profitability ratio: Profitability ratio of an organization indicates the financial performance during the accounting year by measuring the various elements of incomes and expenses. It includes net profit ratio, gross profit ratio, return on assets, return on equity, increase in net profit and other expenditure ratios calculated on the basis of sales of the organization (Kumari Prasad, 2015). Net profit percentage or ratio indicates the efficiency of the company to earn overall profit including manufacturing costs and other indirect business operation expenses. In case of Tatua Company the profitability ratio has been analyzed for the years 2013, 2014 and 2015 which evaluates the financial performance. The net profit ratio of the organization reflects the increasing trend during the three years however, the percentage increase was lower in the year 2014 at 0.03 from 0.02 ratios in 2013 but it increased at 0.06 ratios, which was around 3% in 2015. It indicates the company was efficie nt in covering all the business expenses by generating given sales revenue with the increasing growth rate. Gross profit ratio of the organization states the performance efficiency to cover the total cost of goods sold through the generation of sales revenue considering the overall sales including sales on individual products (Spronk, Steuer Zopounidis, 2016). Gross profit ratio on whipped cream reflected increase during the three financial years 2013, 2014 and 2015 at 0.40, 0.43 and 0.50. On the contrary, sales from cheese sauce reflected decreasing trend during the year 2014 and 2015 compared to the sales in the year 2013. The gross profit ratio from the sale of cheese sauce measured at 0.30, 0.26 and 0.15 during the year 2013, 2014 and 2015 respectively. However, increase in sales from whipped cream at higher percentage reflected increase in overall sales revenue at lower percentage. The increase in overall sales amounted only by merely 1% in the year 2014 and by 5% in the year 2015. Fig 1: Net profit and gross profit (Source: Created by Author) Profitability ratio on return on assets reflects the efficiency of the organization to generate income from the employment of current asset and long- term assets (Cucchiella, DAdamo Gastaldi, 2015). The organization earned return on assets at 0.15 ratio during the year 2015, which was lower in the year 2014 at the ratio of 0.06 and 0.05 in the year 2013. It can be analyzed that Tatua Company is efficient in managing the sources of assets to generate business income that increased during each of the year. Similarly, return on owners equity indicates the companys performance through the employment of shareholders capital during the financial year (Li, 2015). The company seemed to have increased income from the employment of shareholders capital, which increased at higher percentage during the year 2015. The return on owners equity was measured at a ratio of 0.12, which increased by 1% in the year 2014 and by 14% during the year 2015 indicating the optimum utilization of capital fund d uring the year 2015 to operate the dairy business. The result on financial ratios of the company for increase in net operating profit reflects increase at higher percentage during the year 2015 at $170,000 whereas the increase in 2014 was only $33,000. The result reflects the operation of dairy business from the sale of whipped cream in an efficient manner since the cheese sauce sales was not sold at increasing rate. On the contrary, change in sales from whipped cream reflected increase by an amount $403,000 during the year 2015 whereas the sales in 2014 increased by only $160,000. However, sales from cheese sauce reflected decreased trend indicating the lower demand for the products in the recent years. However, ratio on expenses for selling and distribution, administration expenses and financial expenses were almost stable during the three years indicating the efficient cost structure management. Financial Stability: Financial stability indicates the efficiency of the organizations with respect to the available funds and current assets to meet the obligations and liabilities during the financial years (Bodnaruk Simonov, 2015). The financial stability is measured by the working capital ratio, liquidity ratio, trade creditors period, equity ratio and interest coverage ratio. Investment decision highly depends on the financial stability of the organization, which indicates how efficiently the organization can pay its obligations (Aoki Nikolov, 2015). The working capital ratio of Tatua organization during the three years reflected more than 1 but less than 2 which is a standard ratio. During the year 2015, the organizations working capital ratio was 1.95, which indicates the current assets are 1.95 times higher than the current liabilities. On the other hand, working capital ratio during the year 2014 was less with 1.92 times and that in the year 2013 was 1.50 times that was le ss as compared to the other two years. However, the liquidity ratio during the year 2015 was less than that of the year 2014 with 1.36 v 1.45 times while the liquidity ratio in the year 2013 was only 1.13. Equity ratio of the organization reflected almost stable results during the three years indicating the employment of assets and capital funds to maintain the business stability. Credit period indicates the rolling time of the payments to the company for realizing the trade payments, which was less in 2015 stating the immediate collection of payments. During the year 2013, the credit period was 1.13 indicates the immediate payment period, which was higher in other two years. Further, interest coverage ratio determines the capacity of the organization to meet the payment of interest cost on due time (Luo et al., 2015). Tatua Company reflected higher ratio during the year 2015 indicating the 77.05 times earnings to meet the financial expenses while it was 45.69 times and 39.34 times during 2014 and 2013 respectively. The finance cost of the organization during the three financial years was low while the earnings before interest and tax was higher shows the stable financial leverage stru cture. Fig 2: Total Equity (Source: Created by Author) Asset Utilization: The efficiency of the organization to measure the performance and financial position, it is significant to determine how efficiently an organization can utilize its assets in order to generate income (Song, Li Drake, 2015). The stock turnover ratio measures the efficiency to control the production and inventory level. Hence, higher the inventory ratio, efficient is the organization since it indicates the moderate and optimum utilization of funds to acquire the production resources. During the year 2013, the company had highest inventory ratio 16.67 while it was lowest in the year 2015 11.76 times. The ratio indicates that the company used higher amount of funds to acquire more quantity in the years 2015 and 2014, as a result of which the liquidity ratio declined. Further, the debtors period indicates the ability to use the assets to recover the payments of credit sales (Shaverdi et al., 2016). During the year, 2015 the organizations payback period was highest 9.22 v 7.06 v 6.67 indicating the efficiency in conversion of cash from the credit sales in the year 2013 since the payback period was lowest. It represents that the gap between the credit sales and collection of payment increased to 9.22 times in the year 2015 from 7.06 times in the year 2014, hence it affected the liquidity of the organization. Asset utilization ratio is also measured by total asset turnover ratio by considering net amount of sales generated during the year and total assets employed in the business. This ratio represents the ability of generating income from the employment of total asset resources including current and non- current assets (Umadevi Babu, 2015). Tatua organizations total asset turnover ratio was measured at 2.67 for the year 2013 which reflected declined result in subsequent years 2014 and 2015. However, the ratio increased in the year 2015 compared to that of 2014 i.e. 2.50 v 2.47 which represents improvement in the utilization of the organizational a ssets. Similarly, current asset turnover ratio indicates the optimum utilization of current asset resources to generate income in an efficient manner. This ratio is measured by using total current assets employed by the organization and the value of net sales earned which is considered efficient if it is higher (Cull et al., 2015). Current asset turnover ratio of Tatua Company was determined at 3.52 times in the year 2015, which was higher in the year 2013 by around 1%. It indicates the organization was less efficient in utilizing the current asset resources to earn sufficient income and maximize revenue during the years 2014 and 2015. Fig 3: Current assets, non- current assets and total assets (Source: Created by Author) Considering the industrial benchmark for the profitability ratio of the industry the net profit percentage reflected increased earnings during the year 2015 at 6.5%. As the organizations profit ratio for 2015 was around 6% in the year 2015, it can be said that the profit earning standard was in line. However, during the year 2013 and 2014 the organizational benchmark was lower than that of industry (4%, 5%). Similarly, other ratios on trade credit period, stock turnover and debtors period reflected almost equivalent benchmark with the industry results. However, equity ratio of industry during the years 2015, 2014 and 2013 was higher (50%, 45% and 40%) while that of organization was lower hence, Tatua company is required to utilize its assets to generate value for equity. Moreover, the business operation of Tatua Company also depends on the non- financial aspects like economic structure, human resources, infrastructure which seemed to be favorable during 2015. Conclusion In view of the above discussion, it can be concluded that the report followed the relevant information on Tatua organization with respect to the business structure and financial information. The report has been presented to form opinion for acquisition of the company by Mathew by analyzing the performance and efficiency for three accounting years 2015, 2014 and 2013. For measuring and analyzing, the performance of the industry in terms of certain profitability ratios has also been considered. In order to determine the investment decision, the financial ratio model has been considered by measuring profitability, financial stability and efficiency of utilization of assets. The profitability ratio determines the increase in net income, gross profit and overall sales of the company during the financial year 2015. However, in case of sales revenue for individual product reflected growth for whipped cream while the sales of cream sauce declined in the recent years. It represented that the organization was required to focus on the sales of cream sauce more since the overall sales percentage increased at a lower rate. However, change in net operating income and change in net sales represented increased results but for cheese sauce, change in net sales during the years 2015 and 2014 was negative. Considering the financial stability ratio working capital ratio represented increased results while the liquidity ratio was declined in the recent year 2015. Interest coverage ratio reflected increased in the year 2015 at high percentage which represents the efficiency of the company to pay back financial charges on time. Moreover, the asset utilization represented o rganizational efficiency in managing the asset resources in order to generate sales which was positive at lower percentage. Recommendation The financial analysis in overall perspective represents attractive condition of the organization since, its profitability ratio and financial stability disclosed increased results. Considering the profitability ratio of the industry, the results of Tatua Company were equivalent for the year 2015 which was quite lower during the year 2013. In view of the sales revenue from cheese sauce, the management of the company should manage its resources and marketing strategy to increase the sales revenue. Further, in view of the asset utilization ratio, the company seemed to earn lower income from asset resources in 2015 and 2014 compared to that in 2013. Similarly, the rolling period to maintain the inventory system also increased during the year 2015 along with the increase in debtors collection period that indicates the conversion of cash takes time affecting the liquidity of the company. On the contrary, the overall performance of the organization was profitable that represents the busine ss growth in future ignoring the asset management. Hence, if Mathew acquires the company, the major concerns would be business on cheese sauce and overall management of asset and equity of the company. Therefore, the investment can be said to be viable for Mathew in view of its sustainable growth in future years. Reference List Aoki, K., Nikolov, K. (2015). Bubbles, banks and financial stability.Journal of Monetary Economics,74, 33-51. Bodnaruk, A., Simonov, A. (2015). Do financial experts make better investment decisions?.Journal of financial Intermediation,24(4), 514-536. Cucchiella, F., DAdamo, I., Gastaldi, M. (2015). Financial analysis for investment and policy decisions in the renewable energy sector.Clean Technologies and Environmental Policy,17(4), 887-904. Cull, R., Li, W., Sun, B., Xu, L. C. (2015). Government connections and financial constraints: Evidence from a large representative sample of Chinese firms.Journal of Corporate Finance,32, 271-294. Kumari, G. S., Prasad, M. S. V. (2015). A Comparative Study of the Financial Performances of Selected Public and Private Sector Banks.IUP Journal of Bank Management,14(4), 7. Li, X. (2015). Accounting conservatism and the cost of capital: An international analysis.Journal of Business Finance Accounting,42(5-6), 555-582. Luo, X., Wang, H., Raithel, S., Zheng, Q. (2015). Corporate social performance, analyst stock recommendations, and firm future returns.Strategic Management Journal,36(1), 123-136. Shaverdi, M., Ramezani, I., Tahmasebi, R., Rostamy, A. A. A. (2016). Combining Fuzzy AHP and Fuzzy TOPSIS with Financial Ratios to Design a Novel Performance Evaluation Model.International Journal of Fuzzy Systems,18(2), 248-262. Song, D. P., Li, D., Drake, P. (2015). Multi-objective optimization for planning liner shipping service with uncertain port times.Transportation Research Part E: Logistics and Transportation Review,84, 1-22. Spronk, J., Steuer, R. E., Zopounidis, C. (2016). Multicriteria decision aid/analysis in finance. InMultiple Criteria Decision Analysis(pp. 1011-1065). Springer New York. Umadevi, C., Babu, P. C. (2015). The Effect of Asset Management Practices on Profitability in Select Textile Companies in India.The International Journal of Business Management,3(8), 142.