It's obvious financial statement have a lot of numbers in them and at first glance it can seem unwieldy to read and understand. One way to interpret a financial report is to compute ratios, which means, divide a particular number in the financial report by another. Financial statement ratios are also useful because they enable the reader to compare a business's current performance with its past performance or with another business's performance, regardless of whether sales revenue or net income was bigger or smaller for the other years or the other business. In order words, using ratios can cancel out difference in company sizes.

There aren't many ratios in financial reports. Publicly owned businesses are required to report just one ratio (earnings per share, or EPS) and privately-owned businesses generally don't report any ratios. Generally accepted accounting principles (GAAP) don't require that any ratios be reported, except EPS for publicly owned companies.

Ratios don't provide definitive answers, however. They're useful indicators, but aren't the only factor in gauging the profitability and effectiveness of a company.

One ratio that's a useful indicator of a company's profitability is the gross margin ratio. This is the gross margin divided by the sales revenue. Businesses don't discose margin information in their external financial reports. This information is considered to be proprietary in nature and is kept confidential to shield it from competitors.

The profit ratio is very important in analyzing the bottom-line of a company. It indicates how much net income was earned on each $100 of sales revenue. A profit ratio of 5 to 10 percent is common in most industries, although some highly price-competitive industries, such as retailers or grocery stores will show profit ratios of only 1 to 2 percent.

Summary:
Effective study habits are essential for achieving and maintaining a high GPA. More importantly, effective study habits help you to store information in long-term memory, allowing you to use the learned information in a novel setting. Applying the following rules for studying will aid you in earning excellent marks in school.

Do: 1. Keep the area around your desk neat and tidy. If possible, the area should also be quiet. If you are having trouble finding a quiet place to s...


Keywords:
Study skills, college,student


Article Body:
Effective study habits are essential for achieving and maintaining a high GPA. More importantly, effective study habits help you to store information in long-term memory, allowing you to use the learned information in a novel setting. Applying the following rules for studying will aid you in earning excellent marks in school.

Do: 1. Keep the area around your desk neat and tidy. If possible, the area should also be quiet. If you are having trouble finding a quiet place to study, try the local library or park. The library is a perfect place to have peace and quiet. The park may not be as quiet, but the fresh air can make studying less nerve-racking. If these options are unavailable, then try listening to some music while studying.

2. Have a scheduled study time for each school day. Remember that one classroom hour should be reinforced by two hours of studying at home.

3. Sit down for 45 minute intervals, followed by 15 minute breaks. Having an easily attainable goal, like sitting for set duration of time, is effective for increasing motivation.

4. Reward yourself if and only if you have met your goal for that study session. For example, if you plan to study one chapter and succeed, then you may reward yourself by doing something pleasurable. Examples of positive reinforcement are: food, exercise, videogames, etc.

5. Make correspondences between your class notes and your textbook. This will help you to fill in any background information not covered in class.

6. Prepare questions about the chapter that will be discussed in the following class. This will help you identify areas that you don't understand.

7. Put any new words or concepts to use. The more you use the learned information, the more likely you will be to remember it. This is especially true for language classes.

8. Finally, review what you have studied just before you go to bed. You will find that you will remember the words very strongly the next morning.

Don't: 1. Procrastinate. Cramming is not beneficial for producing long term memory.

2. Highlight. Highlighting is a form of procrastination, because you are saving note taking for later. This means you must use the book twice instead of once. Instead, make careful notes to compliment your classroom notes, along with page numbers so that you can refer back to the book if necessary.

3. Study on the computer. You are bound to be tempted to check your email or surf the net.

4. Leave your cell phone on during study time. No matter who is calling or texting you, usually it can wait 45 minutes. Having your cell phone on during study time can be a major distraction and is not conducive to learning.

5. Study just after you have eaten. Studies have shown that thinking is slower after having a meal.

6. Space out. When you feel your mind begin to wander, remind yourself to concentrate. If you are reading, using your finger is a good way to keep your mind on track. The movement of your finger on the page forces you to pay attention to what you are doing.

Summary:

The perfect golf swing drill is a joy to behold. And yet it is not too hard to achieve. The perfect golf swing drill starts with a proper back swing with the golf club swung right back to the limit of your body. At this segment of the perfect golf swing drill your mind should be preparing for the rotation of your body and the arm extension.

Keywords:

golf,golf swing,golf trainer,golf workouts,golf exercises,golf fitness,golf lessons,golf instruction,golf tips

Article Body:

The perfect golf swing drill is a joy to behold. And yet it is not too hard to achieve.

The perfect golf swing drill starts with a proper back swing with the golf club swung right back to the limit of your body. At this segment of the perfect golf swing drill your mind should be preparing for the rotation of your body and the arm extension.

Next, the movements of the perfect golf swing drill moves to the down swing, which starts with the lower part of the body, including the legs and hips. A transfer of weight will take place from back to front with the knees, thighs and hips all moving forward.

The perfect golf swing drill ends with the body weight on the outside of the front heel and the inside of the rear foot.

The perfect golf swing drill is easy when your body is prepared and conditioned to achieve it. However the perfect golf swing drill can be very difficult for a golfer not involved in any golf specific exercise designed to condition and prepare their muscles and body in general for the strain and pressure that golf usually brings.

Most professionals take their golf-specific exercises very seriously, but some amateurs are reluctant to let go of the so-called good old days when exercise had no role in the leisure sport of golf. Still they are finding the going increasingly difficult as more and more golfers embrace golf exercise programs.

There is no doubt that the perfect golf swing drill happens only with those whose muscles and bodies have been prepared.

As an ATV rider you can have refreshment anytime without having to go to places just to find one. With ATV coolers, you can always have your drinks right on with your ATV. By keeping an ATV cooler on your machine, you can surely add fun to your ride. Not only that, you can always carry them as you go for your picnic, fishing or hunting.

As ATV gains popularity, the demand for ATV accessories likewise increases. ATV enthusiasts, on a very positive side, are offered with a wide variety of accessories available from many dealers - both local and online. ATV coolers, additional seats, gun racks, gas tank carriers, luggage racks, cargo packs and saddlebags are just few of the many popular accessories for ATV.

Today, ATV users can carry drinks and beverages along with them by using ATV coolers. These coolers can be attached to the front of your ATV with a quick lock and release system. With this, adding or removing a cooler is made quick and easy. Hence, if you want to go for a picnic or if you want a day of riding or hunting, ATV coolers are convenient way to transport food and beverages.

There are ATV coolers with insulated ultrasonically welded PVC liner and waterproof shell. They are made to be attached to the racks of your ATV with four web straps, full zipper and carry handles. Others may include shoulder strap and two zipper pockets. You can also place ATV coolers to the sides of the rear packs or on the front or rear of ATV. Coolers with an ultrasonically welded inner liner can hold a half bag of ice and 12 drinks or beverages. This is anchored well with ATV cooler rack that paves the way for ATV users to bring cold drinks while on the ride. It is bolted in place of your stock grab bar and fits the cooler. Typically, ATV cooler racks are loosely based on the old style, round tube, chrome racks. Racks hold coolers and a cooler strap is likewise included with each rack.

There are ATV mini rack coolers which are fully lined for ice and can keep drinks cold for more than 20 hours. They are protected with a heavy duty double pull zipper around the top and adjustable straps with snap hooks on the bottom as well as carry straps in every side. Yes! Even with mini ATV coolers you can be certain to have your chow and beverages cold. They also provide handy padded storage for gear.

When it comes to Formula D Racing, otherwise known as Formula Drifting, there are many individuals who want to learn more about the sport. Many are focused on how the sport runs, while others are focused on the popularity of it. When trying to further examine the sport of drifting, it is important to take all of those questions into consideration; however, many individuals automatically skip something important; the history of Formula D Racing. Whether you are a new fan of the sport or an old one, it is important that you know, understand, and appreciate the history of Formula D Racing. Without that history you wouldn’t be able to enjoy the sport that you have come to love.

Formula D Racing is most commonly known on a professional level. Although professional drifting is relatively new to the United States, the sport of drifting is not. In fact, drifting has been around in the United States for over thirty years. Its existence was not on a professional level, but on an underground level. Why there is little talk about this type of racing is due to the fact that underground activities are usually used to describe secret or illegal activities. In many areas of the United States, street racing is considered illegal; therefore, drifting would have been as well.

As popular as underground drifting was, it was dangerous. Many of these underground events took place on city streets or at other unsafe locations. For that reason, a small drifting association was created. In addition to creating a safe drifting environment, often at local racetracks, additional member benefits were established. These benefits included training events and much more. It was later Slipstream Global who announced that they were developing another company. That company later became known as Formula Drift, Inc.

Formula Drift was the first and is currently the only organization that owns and operates a professional drifting series in the United States. This series, as mentioned above, are commonly known as Formula D. In addition to Formula D, professional drifting is also referred to as Formula Drift or Formula Drifting. This series was formed in 2003; however, Formula D events did not begin taking place until 2004. In April of 2004, Road Atlanta, in Atlanta, Georgia, was home to the first ever professional Formula D event.

Since the Formula D series officially got started, in 2004, additional tracks have been added. In 2004, there were seven venues that were added to the circuit. As the years go on, it is expected that additional events will be added. In addition to added venues, Formula Drift, Inc also reached an agreement with G4TV. G4TV, a popular television network, has retained the rights to air Formula D events, as well as additional programming, which is centered on the sport. If adding Formula D programming to their network wasn’t enough, G4TV also has reached an agreement with iTunes. That agreement allows Formula D podcasts to be available to iTunes users. These podcasts, as well as the iTunes program, are all free to acquire.

As you can easily see, there is quite a bit of history behind Formula Drifting. In fact, when you think about it, that history is quite exciting. Without the influence of Japanese drifting and the forming of a drifting alliance, it is quite possible that drifting may still be underground, instead of being known as a professional sport.