Decoding Apples Balance Sheet Apa Format Essay Example for Free

Decoding Apples Balance Sheet Apa Format Essay Decoding Apples Balance Sheet In March of 2009, Apple had its best March quarter revenue and earnings in Apple history (Apple). In order to see how this occurred, it is important to look over the financial statements of Apple. There is a lot of information available to investors who are interested in investing in a company. By looking specifically at the balance sheet of Apple I am going to determine if investing in Apple is a good idea or a bad idea. Some things I am going to consider are Apple’s assets, liabilities, and shareholder’s equity. These areas should give me insight to how the best quarter in Apple history came to be. Looking at the current assets of Apple, cash and cash equivalents went down from 11. 8 billion dollars to 4. 4 billion dollars. This may look bad at first, but all of the other assets must be added to this in order to get an overall picture of the assets. Short-term marketable securities went up from 10. 2 billion dollars to 20. 5 billion dollars. This helped Apple’s assets grow tremendously. Accounts receivable fell to 1. 9 billion dollars from 2. 4 billion dollars. With the rest of the current assets figured in, inventories, deferred tax assets, and other current assets, the total current assets rose to 33. billion dollars from 32. 3 billion dollars. That was a rise of 1. 5 billion dollars (Apple). It is important to take into account the rest of the assets. For example, long-term marketable securities rose 1. 5 billion dollars, property, plant and equipment rose 0. 91 billion dollars, goodwill stayed the same, acquired intangible assets fell 0. 017 billion dollars, and othe r assets rose 0. 56 billion dollars. Now that we know how each asset was affected during this quarter, we come to the final numbers, which are total assets rose 3. 6 billion dollars. Apple grew its assets substantially during this quarter. I would think Apple would be a good company to invest in. Before I made any decisions I would investigate the balance sheet further in order to compare liabilities and shareholder’s equity with the previous quarter. This will give me a better understanding of the financial situation of the company (Apple). Current liabilities are in the first section of liabilities and shareholder’s equity. The following accounts are current liabilities and how they fared. Accounts payable went down from 5. 5 billion dollars to 3. 9 billion dollars. Accrued expenses went down 1 billion dollars. Deferred revenue went up from 4. 8 billion dollars to 7 billion dollars. The total change in current liabilities was a decrease of 0. 4 billion dollars. The other two liabilities categories, deferred revenue (non-current) and other non-current liabilities, rose collectively 0. 7 billion dollars. This gives the total liabilities a rise of 0. 3 billion dollars. This amount compared to current assets is not as significant. So far Apple is still looking like a good investment because the assets of Apple rose 1. 5 billion dollars whereas their liabilities only rose 0. 4 billion dollars. It is now time to take a look at the final category of the balance sheet, the shareholder’s equity (Apple). The value of shareholders equity, common stock, rose from 7. 1 billion dollars to 7. 6 billion dollars. Retained earnings also rose; it rose from 13. 8 billion dollars to 16. 6 billion dollars. Accumulated other comprehensive income rose . 07 billion dollars. Total shareholder’s equity rose 3. 3 billion dollars. So adding together the rise of 0. 4 billion dollars in liabilities with the 3. 3 billion dollar rise of the shareholder’s equity, we get the same amount, 3. 7 billion dollars, as we got for the rise in total assets.

The Sitcom - Similarities between Ourselves and the Characters Essay

The Sitcom - Similarities between Ourselves and the Characters A sitcom, short for situation comedy, is a comic television series made up of episodes involving the same group of characters in a recurring situation. When watching a sitcom one sees characters deal with life in an unmethodical, irrational, but humorous style. The ability to bring laughter out of situations dates back to variety shows, but dedicating a whole program around a group of characters is fairly new considering the long history of comedy. By being situational, sitcoms tend to poke fun at or bring the irony out of certain issues in life, whether at home or in the workplace. Because many people encounter these problems everyday, designing comedy programs with characters who also deal with these problems is easy. Seeing these characters turn our problems into humor is sometimes uplifting. All of a sudden, the problem may not seem as serious. The types of problems that the characters deal with are what categorize a sitcom. Sitcoms like â€Å"Everybody Loves Raymond,† â€Å"All in the Family,† â€Å"My Wife and Kids,† â€Å"Happ...

Historiography/Primary Sources Project

â€Å"Every empire tells itself and the world that it is unlike all other empires and that its mission is not to plunder and control but to educate and liberate† is a quote by Edward W. Said. During the 19th century, Western nations started expansion into territorial imperialism to collect resources from colonies to benefit economically, politically, and socially. Jules Ferry, a former French prime minister, created a colonial policy to colonize territories for France’s benefits and to civilize the people in those territories. His biased views may affect the historical impact and people should not believe everything they hear.One should analyze a document and take past knowledge on the issue into consideration before making any decisions. â€Å"The French Colonial Expansion† is a modernized text of the â€Å"Speech Before the French Chamber of Deputies† by the former French prime minister, Jules Francois Camille Ferry, on March 28, 1884. Jules Ferry made t his speech to show his support for imperialism and that it was the only way, at the time, for a nation to be powerful. He believed that the colonial expansion policy consisted of economic ideas, the most far-reaching ideas of civilization, and ideas of a political and patriotic sort (Watts, Int. ).He backed his argument up with some statistics of how other nations, like Germany or the United States of America, have outlets, or colonies to export goods to, and this helped expand their market. Colonial policy will allow for France to compete against other powerful nations and help solve problems like the freedom of trade and supply and demand (Arkenberg, Int. ). Not only did Ferry want to maintain France’s power, he also believed that Europeans were the â€Å"superior race† because they were civilized. A social issue he wanted to overcome was to civilize the â€Å"inferior races† because it was the higher races’ duty to do so (Arkenberg, Int. . In addition, Ferry made a good point that France needs colonies to support its navy with harbors, defenses, and supplies that can only be obtained overseas. Ferry was for imperialism because it had many benefits to the nation. However, many socialists and conservative critics were against his policy for different reasons (Jules, Int. ). He was addressing his speech to those that opposed imperialism and the French Chamber of Deputies. His motivation was to spread the ideas of imperialism and point out the benefits of it to the people of France. Obviously, he has a lot of pride in his country because he believes that they are the superior race,† so he wants to spread the feel of nationalism by gaining power to France (Watts, Int. ). The power of a nation is gained by the amount of land it has. The colonial policy led France to annex Tunis, Madagascar, Indo-China, and explore the Congo and the Niger region (Jules, Int. ). Based on all of the exploration done by France, one can conclude that France is a powerful nation and its colonial policy went into effect. They were great competitors with other Europeans and the United States because they took over many rich African and Asian countries.With all of their new territories, they would have a better market because they would have raw materials sent to them from those countries, and they would sell them back (Arkenberg, Int. ). In addition, the French have a lot of pride in themselves because they believe that they are the â€Å"superior race,† so they would try to civilize the people in many of their territories. Therefore, the local culture of those countries probably went down and there was a lot of hatred towards the French for the change of their way of living, style, and religion.Because Jules Ferry believed that the Europeans were a â€Å"superior race,† this proves that he was biased because he only looked at the European view of imperialism. He only sees that the colonial policy will benefit and sol ve France’s economic, social, and political problems. However, he doesn’t look at the view of the African and Asian countries being claimed. To them, imperialism is a horrible thing because their way of life is being taken away and replaced by a different life style.Also, imperialism would stop their learning curve and affect their nation’s development. New problems would arise as well. For example, after the division of African territory between each European nation, African tribes were moved and this created more fights between them. Ferry also leaves out the conflicts between the European nations and the U. S. Imperialism is not always beneficial to a nation because there would always be arguments between two or more nations over land, and war would erupt if the issue is non-negotiable.Edward W. Said’s quote, â€Å"every empire tells itself and the world that it is unlike all other empires and that its mission is not to plunder and control but to educ ate and liberate† shows that Jules Ferry is biased because he is only presenting the benefits to France and not the problems that it could do to the colonized territories or to Western nations all together. One should never completely believe everything they hear and analysis is needed to see both sides of a story.

Our Emotional Response to Music - 787 Words

All our emotions are affected by something, and the music is one part of these things. My main aim of this study is to show you the real meaning of music, the uses of music, the emotional responses of music, does music affect other things plus to our emotions? Also, to show you how can music control the hormone levels in the body? The exciting music in the films, you are the type of the music that you are listening to. Let’s read and know more about music. Did you ask yourself about the meaning of music? Music is made up from beauty, thoughts, and feelings (Juslin; Và ¤stfjà ¤ll2008). According to Beethoven, the real meaning of music is â€Å"From heart is came, to the heart may it go† (1979:8). Actually, I found the definition of music very romantic and beautiful. It has a lot of meanings like: tenderness, love and familiarity. I feel like there is a strong connection between the music and the heart. So, let us recognize music and know more aspects about it. When we listen to music, our emotions change in a quick way (Juslin; Và ¤stfjà ¤ll2008). For example, when someone is sad and he will listen to sad music, he will remember the bad memories during his life. It happened to me actually when I am disappointed from something or sad, I tend directly to listen to sad music. So, after that my emotions change quickly. This is the way that music can motivate our feelings. In addition, music makes us enjoy our time when we are listening to it, and feel comfortable (Juslin;Show MoreRelatedDoes Music Affect A Person?1363 Words   |  6 PagesDoes music affect a person? Have you ever walked into a room when there was music playing while you were in a bad mood or an emotional frame of mind, only to find yourself humming or singing along to the music that was playing? Music affects the way we feel, and it can alter the current state of our emotional well-being just by listening to it. 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