Discussion of the different ways of performing financial statement analysis including examples of ratio calculations and comparisons. Other videos in this series: Part 1 - Introduction to Financial Statement Analysis Part 2 - Horizontal Analysis Part 3 - Trend Analysis Part 4 - Vertical Analysis Part 5 - Benchmarking Part 6 - Using Ratios and Comparing to Industry Averages (Part 1) Part 7 - Using Ratios and Comparing to Industry Averages (Part 2) Part 8 - Using Ratios and Comparing to Industry Averages (Part 3) Part 9 - Using Ratios and Comparing to Industry Averages (Part 4) For more accounting/how to eLectures (and accompanying lecture notes), blog and a discount textbook-store visit www.TheAccountingDr.com Please note that videos may require Flash media and may not play on devices without Flash capabilities (ie iPad).
Being both a student at a large university and an avid music fan it’s fair to say that I’ve seen the inside of large auditorium styled buildings and while that may seem like an odd way to start an article, it raised a little thought in my head, and that thought I’d like to share with you. It’s about project management and planning and while that may fill you with dread and potential boredom, thats the kind of attitude to these sorts of things that I’m trying to combat.
When you start to talk about the logistics of something, people look askance and wonder what the point of it all is, and not caring a mite about the different pieces to the puzzle. ‘The final product is greater than the sum of its parts’ people tend to bray, because so long as what they are seeing or experiencing is convenient to them, who cares about the little things right? Wrong. It’s that sort of thinking that slows down progress, and the avenue in which I feel there may be some interesting ways to progress with is in the field of architecture. You see there are many things that an auditorium or stadium must do. First, for both the needs of lecturers at university and musicians at concert stadiums, the acoustics have to be carefully considered because if they are too loud then it can harm people’s health or distract them from the vital notes that they need to take down. At present auditoriums a re perfectly designed for acoustic delivery due to the normally curved shapes and often wooden walls, which reflects the sound around quite nicely.
Another, and what can be considered the most important purpose of a stadium type building is that it needs to house a lot of people, this is what concert promoters tend to look for second, only after the overall location. If the stadium seating is too few in number then there’s every chance that promoters will move on to another location because it wouldn’t be a sound investment. This is only really a cause of concern for financial reasons however, so let’s look at how auditorium seating can effect students and lecturers. The first thing you can notice about lecture theatres is that they are never anywhere near full capacity and part of me thinks that the seating may actually have more to contribute to it than we first think. Trust me when I say, the works of George Egerton don’t tend to be very interesting when you have a numb backside and its certainly isn’t fun to try to understand the ins and outs of quadratic equations and the sorts when you have to shift around in your chair so much. So maybe we could see some progress to improve the seating in auditorium and who knows, maybe some comfortable seats might make us productive enough to totally justify the large amounts of cuts made to the teaching sector.
Related Lecture Theatre Seating Topics
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