Advanced Database Essay Example | Topics and Well Written Essays - 1250 words - 1

Advanced Database - Essay Example This called for interventions such as the MapReduce meant to support distributed computing that involves the use of large amounts of data. Most of the activities that involve the use of big data are either for analytical or transactional applications. Data warehousing was the conventional method of helping manage data and provide information that helped in decision-making. Warehousing of big data has been questioned and it seems to be on the brink of inviting another data processing strategy. It is the wish of every organization to store up data and use the same data in decision making of the organization. Data mining entails the process of data retrieval and analysis in order for it to make sense for use in organizational decision-making. Data mining software have been developed to facilitate the analysis of data from a number of perspectives based on the needs of the users. In addition, they are able to categorize the data and develop summaries that will predict relationships. Data mining is a very important process since it helps in segregation of data so that an organization is able to keep a keen eye on the most important information. The essence of having the data mining software developed is based on the size of data that organizations struggle with; mainly in gigabytes and terabytes. Raw data is deficient and cannot be relied upon by business owners and the managements in their decision-making (Brown & Kros, 2003). This is because it has a lot of junk information that may not be necessarily necessary. Data mining has constantly evolved with time. its main essence over the years has been to obtain information from databases in order to facilitate the analysis of business progress. In the 1960s, the main concern by many business owners pertained issues to do with revenue. Data mining entailed mainly data collection where the technology under application was mainly the use of discs, computers, and tapes. With advancements in

Ratio analysis Essay Example | Topics and Well Written Essays - 2500 words

Ratio analysis - Essay Example The former is used to compare the performance of the firm within itself in terms of aspects such as improvement in management skills and finance handling. The latter is used to compare the performance of the firm within its industry of operation. Such comparisons will consider fundamental aspects of operations like profitability. In profitability, an increase or decrease is established and the causes of each including what can be done to stabilize profitability and grow it further. The liquidity of the firm is also quite fundamental as this would enable management know how to plan operations and sources of financing. Therefore, ratio analysis is used in the determination of trends as it strives to expose the strengths and weaknesses of the company. Ratios can be either favorable or unfavorable depending on whether the increase or decrease is in the desired direction (Dess 2012). For our analysis of Apple Incorporation’s financial statement of the year 2012 compared to that of the year 2011, we will categorize ratios into the following - Profitability Ratios; Liquidity ratios; Efficiency Ratios and Capital structure ratios. Profitability Ratios They measure the ability of the company to generate profits from their asset investments. Such ratios include- Gross Profit margin, which is the profit before expenses generated by sales as a percentage. There is the Net Profit margin which are the earnings before depreciation and tax generated by sales; Then there is the Return on Equity(ROE)/Net Worth/ Shareholders funds/ Investments(ROI), this is the ratio of the earnings after tax plus preference dividends contributed by share capital and reserves. The fourth ration in this category is the Return on total assets (ROTA) which indicates how much the Fixed and Current Assets of a company contributes to the Earnings before Interest and Tax (EBIT). Return on Capital Employed is the next, it indicates how equity and Fixed interest capital contributes to the EBIT, and finally we have the Operating Expenses Ratio indicating the percentage of sales consumed by the operating expenses. An increase in these ratios from the previous period is considered favorable while a decrease in the last ratio is considered favorable. The ratios as shown by the financial data by Apple incorporation between the years 2011 and 2012 financial statements are as shown in the table below. RATIO FORMULA YEAR 2012($ in Millions) YEAR 2011($ in Millions) 1. Gross Profit Margin = (Gross Profit/Sales)*100 (66,662/156,508)*100 = 43.87% (43,818/108,249)*100 = 40.48% 2. Net Profit Margin =(EBIT/Sales)*100 (55,241/156,508)*100 = 35.30% (34,790/108,249)*100 = 32.14% 3. ROE/ROI =(EAT+ Pref. dividends/Owner’s Equity)*100 (41,733/118,210)*100 = 35.30% (25,922/76,615)*100 = 33.83% 4. ROTA =(EBIT/Total Assets)*100 (55,241/176,064)*100 = 31.38% (34,790/116,371)*100 = 29.90% 5. ROCE =(EBIT/Total Capital Employed)*100 (55,241/118,210)*100 = 46.73% (34,790/76,615)*100 = 45.41% 6. O perating Expenses Ratio =(Operating Expenses/Sales)*100 (13,421/156,508)*100 = 80.58% (10,028/108,249)*100 = 9.26% As indicated by the profitability ratios, there was a general increase in profitability of Apple Inc between the year 2011 and 2012. The gross profit margin shows a rise from 40.48% in 2011 to 43.87% in 2012. Such an increase was because of the increase in; sales from 108,249 in 2011 to 156,508 in 2012. An increase of the net profit margin from 32.14% to 35.3% is because of the i