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毕业学位论文答辩PPT模板m62visualcommunicationsWhatIsABalanceSheet?*WhatisaBalanceSheetStatementofthetotalassetsandliabilitiesofanorganisationataparticulardate,usuallythelastdayoftheaccountingperiodTwoformats,mathematicallyidenticalJusttwowaysofdisplayingthesameinformationVerticalfor...

毕业学位论文答辩PPT模板
m62visualcommunicationsWhatIsABalanceSheet?*WhatisaBalanceSheetStatementofthetotalassetsandliabilitiesofanorganisationataparticulardate,usuallythelastdayoftheaccountingperiodTwoformats,mathematicallyidenticalJusttwowaysofdisplayingthesameinformationVerticalformatis,asthenamesuggests,vertical,witheachentrybelowtheoneaboveitHorizontalputsassetsononesideandcapitalandliabilitiesontheotherTogetfromhorizontalformattovertical,moveliabilitiestotheothersideoftheequationandrearrangetheinformationonthepageVerticalFormat:FixedassetsExamplesPropertyFactoriesMachineryComputersVehiclesplusCurrentassetsExamplesStockCashinthebankTradedebtors(firmsthathavetopayus)minusCurrentliabilitiesTradecreditors(firmswehavetopay)minusLongtermliabilitiesLoansEqualsCapitalSharecapitalReservesHorizontalFormat:FixedAssetsplusCurrentassetsEqualsCapitalPlusLongTermliabilitiesPlusCurrentliabilitiesm62visualcommunicationsPreserveworkingcapitalFinancialControlPurchaseBudgetExpectedrevenuesRental*FinancialControlBudgetorientationandclearplanningbasisTheleasingratesremainunchangedduringthecontractduration,thisguaranteesaclearcostcalculationbasis.WecoordinatethecourseoftheleasingratestogetherwithbudgetneedsPreservesyourworkingcapitalThefinancialresourcescanbeusedforotherbusinessneedsConservesyourexistingcreditlinesLeasingfinancingdoesnotreduceexistingcreditlimitsPayasyouearnYoucanpre-definethemonthlyleasingrateswithyourexpectedrevenuesRatiosAleasecanbe'offbalancesheet',meaningthattheassetsleaseddon'tappearas'owned'bythelessee.Thisgivesthelesseetheappearanceofachievingthesameamount(activity,profit),byutilisingfewerresources-andthusmakesthelesseecompanymoreattractivetoinvestorsm62visualcommunicationsPreserveworkingcapitalFinancialControlPurchaseBudgetExpectedrevenuesRental*FinancialControlBudgetorientationandclearplanningbasisTheleasingratesremainunchangedduringthecontractduration,thisguaranteesaclearcostcalculationbasis.WecoordinatethecourseoftheleasingratestogetherwithbudgetneedsPreservesyourworkingcapitalThefinancialresourcescanbeusedforotherbusinessneedsConservesyourexistingcreditlinesLeasingfinancingdoesnotreduceexistingcreditlimitsPayasyouearnYoucanpre-definethemonthlyleasingrateswithyourexpectedrevenuesRatiosAleasecanbe'offbalancesheet',meaningthattheassetsleaseddon'tappearas'owned'bythelessee.Thisgivesthelesseetheappearanceofachievingthesameamount(activity,profit),byutilisingfewerresources-andthusmakesthelesseecompanymoreattractivetoinvestorsm62visualcommunicationsImprovedSalesPurchaseFastersalesIncreasedsalesDecisionmakingprocessRental*ImprovedSalesImprovedsalesproductivityIncreasedDealSizeEnhancescustomers’buyingpowerAcquiremoreequipmentwithleasingthanpurchaseFastersales/highermargins(asnotofferingdiscounts,butcustomerhasfinancetomovequickly)Accesstofinancialdecisionmakersm62visualcommunicationsImprovedSalesPurchaseFastersalesIncreasedsalesDecisionmakingprocessRental*ImprovedSalesImprovedsalesproductivityIncreasedDealSizeEnhancescustomers’buyingpowerAcquiremoreequipmentwithleasingthanpurchaseFastersales/highermargins(asnotofferingdiscounts,butcustomerhasfinancetomovequickly)Accesstofinancialdecisionmakersm62visualcommunicationsProcessRe-engineering*SubstitutePartstoDriveDownCostsEngineersareexpertsinuseoffastenersandc-classfixingsCanidentifyopportunitiestousecheaperpartsProcessimprovementsForexample,insteadofusinganexpensivefastener(£1perpart),couldusecheaperfastener(50pperpart)WillsavelargeamountofmoneyMayneedtoslightlyreconfigurerestofproduct-butwhereminorchangeswillbringlargecostsavings,oftenworthwhileDeliveringYearonYearCostReduction3-4%m62visualcommunicationsExtendedLifeLaunchLaunchreformulationsExtendedproductlifem62visualcommunicationsSelf-DeliverCostMarginMargin*Self-DeliverNoMarginonMarginSingleover-headProductivityimprovementsm62visualcommunicationsVisionaryLeaders*VisionaryLeadersVisionarycompaniesneedleaderswhocanarticulateandinspireLeaderswhocommunicatewithstaffaboutthefutureLeaderswhocanexplainthebenefitsofbuildingthebusinessTheseleadersneedtobepassionateandsingle-mindedm62visualcommunicationsPonziSchemeRealPerceivedBalanceAPonzischemeisafraudulentinvestmentoperationthatpaysreturnstoinvestorsoutofthemoneypaidbysubsequentinvestorsratherthanfromprofit.Click:ThePonzischemeusuallyoffershighorconsistentreturnsinordertoenticenewinvestors.Click:Initially,withoutthebenefitofprecedentorobjectivepriorinformationabouttheinvestment,onlyafewinvestorsaretempted,usuallyforsmallersums.Click:Thirtydayslater,theinvestorreceivesastatementsayingthattheyhavemadethepromisedreturn.Click:Althoughinfact,thereturnisafraud,theperceivedvalueoftheinvestmenthasgrownClick:Atthispoint,theinvestorwillhavemoreincentivetoputinadditionalmoneyand,aswordbeginstospreadClick:Otherinvestorsgrabthe"opportunity"toparticipateClick:Leadingtoacascadeeffectderivingfromthepromiseofextraordinaryreturns*m62visualcommunicationsPonziSchemeRealPerceivedBalanceSomeinvestorsmaytaketheir‘perceivedprofits’outofthefund.However,asnoactualinvestmentisbeingmadewiththefundsofthescheme,the"return"totheinitialinvestorsisbeingpaidoutoftheinvestmentsofnewentrantsClick:Onereasonthattheschemeinitiallyworkssowellisthatearlyinvestorscommonlyreinvesttheirmoneyinthescheme(itdoes,afterall,payoutmuchbetterthananyalternativeinvestment)Click:Thusthoserunningtheschemedonotactuallyhavetopayoutverymuch(net)Click:TheysimplyhavetosendstatementstoinvestorsshowingthemhowmuchtheyearnedClick:Inordertomaintainthedeceptionthattheschemeisafundwithhighreturns*m62visualcommunicationsPonziSchemeBalanceTimeAswordabouttheschemespreads,manymoreindividualsandinstitutionsbecomeinvolvedClick:InvestingmorecapitalClick:AndreceivingbalancestatementssuggestingexcellentreturnsClick:ThismeansthatovertimeClick:InvestorsseeasignificantincreaseinthepercievedvalueofthefundClick:Despitethefactthatinreality,thevalueoftheschemeissignificantlylower*m62visualcommunicationsPonziSchemeAPonzischemethencanberepresentedbyalargegroupofinvestorscontributingfundsintoafraudulentscheme,expectinghighreturnsClick:Infact,thevalueoftheschemeissignificantlysmallerthanthevalueexpectedbythescheme’sparticipants,basedonthestatementsfromtheschemeownersClick:Notonlyisthevalueofthefundsmallerthanexpected,butmuchofitisofteninaccessibletoinvestorsasitmayhavebeentakenoutoftheschemebyearlyinvestorsortheschemeowners*m62visualcommunicationsEndofPonziScheme*EndofaPonziSchemeAPonzischemewillendinoneoffourwaysClick:OnewayoccurswhenthebalanceoffundscomingintotheschemeClick:andthefundsleavingtheschemechangesClick:AsinvestmentslowsandthepromotersstarthavingproblemspayingoutthepromisedreturnsClick:Theschemewillcollapseunderitsownweightwiththehigherthereturns,thegreaterthechanceofthePonzischemecollapsing).APonzischemerequiresaflowofmoneyfrominvestorsinordertokeeptheschemegoing,butwhilefewwithdrawalsaremade,theinflowsfromnewinvestorsrequiredtokeeptheschemegoingdonotgrowexponentially.m62visualcommunicationsEndofPonziScheme*EndofaPonziSchemeSchemeswillalsoendiftoomuchoftherealfundsintheschemearewithdrawnClick:Forexample,asexternalmarketconditionsleadinvestorstoasktowithdrawtheirinvestmentsClick:Inasimilarwaytoarunonabankwithgreater-than-expectedwithdrawalsatanyonetime,theschemeislikelytocollapsem62visualcommunicationsEndofPonziScheme*EndofaPonziSchemeAthirdwayforaPonzischemetofailisthroughregulatoryscrutinyClick:Inahighlyregulatedenvironment,PonzischemesmaybecalledupontosupplyinformationregardingthesetupofschemeorthemanagementornatureoftheinvestmentsClick:Onceinvestigated,thesuppliedinformationoftenhasnofirmstandingorcredibilityClick:Openingupthetruenatureofthescheme,torevealnothingofsubstancetosupportthepercievedvalueoftheinvestmentsm62visualcommunicationsEndofPonziScheme*EndofaPonziSchemeFinallyaPonzischemecanendwhenClick:TheowneroftheschemedecidestotakemostifnotalloftherealfundsoutoftheschemeClick:Leavingnothingtosupportevensmallwithdrawlsfromtheschemebyinvestorsm62visualcommunicationsBusinessproposalPyramidScheme*PyramidSchemeAmultilevelpyramidschemeisaformoffraudsimilarinsomewaystoaPonzischeme,relyingasitdoesonadisbeliefinfinancialreality,includingthehopeofanextremelyhighrateofreturn.However,severalcharacteristicsdistinguishtheseschemesfromPonzischemes.InaPonzischeme,theschemeractsasa"hub"forthevictims,interactingwithallofthemdirectly.Inamultilevelscheme,thosewhorecruitadditionalparticipantsbenefitdirectly(infact,failuretorecruittypicallymeansnoinvestmentreturn).Click:Apyramideschemereliesonnewlevelsofinvestors,willingtobuyintoabusinessproposalClick:Anditisthisbuyingintotheschemethatfinancestheoriginator,orPharaohoftheschemem62visualcommunicationsPyramidSchemeBusinessproposalBusinessproposal*PyramidSchemeTheinvestmentorbusinessproposalisthensoldtonewinvestors,furtherdownthepyramidClick:WhobuyintotheschemeandpassmoneybackupalongthepyramidClick:PartofthisinvestmentisusedtopayofftheinvestmentofthenextlevelupintheschemeClick:Withtherestdistributedasprofitacrosstheupperlevelsm62visualcommunicationsPyramidSchemeBusinessproposalBusinessproposal*PyramidSchemeMoreandmorepeoplehavetoberecruitedintothepyramidschemebyeachnewlevelClick:WithnewinvestmentsbothpayingofftheinvestmentsofthoseinthelevelabovethemClick:Andbeingsplitamongsttheupperlevelstogenerateincreasinglyhighprofitsforthosenearthetipofthepyramidm62visualcommunicationsMoneyParticipantsPyramidScheme*PyramidSchemeAsuccessfulpyramidschemecombinesafakeyetseeminglycrediblebusinesswithasimple-to-understandyetsophisticated-soundingmoney-makingformula.Witheachnewlevel,participantshavetomakeonlyonepaymentandthenrecruitotherswhoallpaythelevelaboveClick:Clearly,theflawisthatthereisnoendbenefit.Themoneysimplytravelsupthechain.OnlytheoriginatororPharaohandaveryfewatthetoplevelsofthepyramidmakesignificantamountsofmoneym62visualcommunicationsMoneyParticipantsPonziSchemevsPyramidScheme*PonziSchemevsPyramidSchemeAmultilevelschemeisboundtocollapsealotfasterthanaPonzischeme,duetothenecessityofexponentialincreasesinparticipantstosustainit.Bycontrast,Ponzischemescansurvivesimplybypersuadingmostexistingparticipantsto"reinvest"theirmoney,witharelativelysmallnumberofnewparticipants*WhatisaBalanceSheetStatementofthetotalassetsandliabilitiesofanorganisationataparticulardate,usuallythelastdayoftheaccountingperiodTwoformats,mathematicallyidenticalJusttwowaysofdisplayingthesameinformationVerticalformatis,asthenamesuggests,vertical,witheachentrybelowtheoneaboveitHorizontalputsassetsononesideandcapitalandliabilitiesontheotherTogetfromhorizontalformattovertical,moveliabilitiestotheothersideoftheequationandrearrangetheinformationonthepageVerticalFormat:FixedassetsExamplesPropertyFactoriesMachineryComputersVehiclesplusCurrentassetsExamplesStockCashinthebankTradedebtors(firmsthathavetopayus)minusCurrentliabilitiesTradecreditors(firmswehavetopay)minusLongtermliabilitiesLoansEqualsCapitalSharecapitalReservesHorizontalFormat:FixedAssetsplusCurrentassetsEqualsCapitalPlusLongTermliabilitiesPlusCurrentliabilities*FinancialControlBudgetorientationandclearplanningbasisTheleasingratesremainunchangedduringthecontractduration,thisguaranteesaclearcostcalculationbasis.WecoordinatethecourseoftheleasingratestogetherwithbudgetneedsPreservesyourworkingcapitalThefinancialresourcescanbeusedforotherbusinessneedsConservesyourexistingcreditlinesLeasingfinancingdoesnotreduceexistingcreditlimitsPayasyouearnYoucanpre-definethemonthlyleasingrateswithyourexpectedrevenuesRatiosAleasecanbe'offbalancesheet',meaningthattheassetsleaseddon'tappearas'owned'bythelessee.Thisgivesthelesseetheappearanceofachievingthesameamount(activity,profit),byutilisingfewerresources-andthusmakesthelesseecompanymoreattractivetoinvestors*FinancialControlBudgetorientationandclearplanningbasisTheleasingratesremainunchangedduringthecontractduration,thisguaranteesaclearcostcalculationbasis.WecoordinatethecourseoftheleasingratestogetherwithbudgetneedsPreservesyourworkingcapitalThefinancialresourcescanbeusedforotherbusinessneedsConservesyourexistingcreditlinesLeasingfinancingdoesnotreduceexistingcreditlimitsPayasyouearnYoucanpre-definethemonthlyleasingrateswithyourexpectedrevenuesRatiosAleasecanbe'offbalancesheet',meaningthattheassetsleaseddon'tappearas'owned'bythelessee.Thisgivesthelesseetheappearanceofachievingthesameamount(activity,profit),byutilisingfewerresources-andthusmakesthelesseecompanymoreattractivetoinvestors*ImprovedSalesImprovedsalesproductivityIncreasedDealSizeEnhancescustomers’buyingpowerAcquiremoreequipmentwithleasingthanpurchaseFastersales/highermargins(asnotofferingdiscounts,butcustomerhasfinancetomovequickly)Accesstofinancialdecisionmakers*ImprovedSalesImprovedsalesproductivityIncreasedDealSizeEnhancescustomers’buyingpowerAcquiremoreequipmentwithleasingthanpurchaseFastersales/highermargins(asnotofferingdiscounts,butcustomerhasfinancetomovequickly)Accesstofinancialdecisionmakers*SubstitutePartstoDriveDownCostsEngineersareexpertsinuseoffastenersandc-classfixingsCanidentifyopportunitiestousecheaperpartsProcessimprovementsForexample,insteadofusinganexpensivefastener(£1perpart),couldusecheaperfastener(50pperpart)WillsavelargeamountofmoneyMayneedtoslightlyreconfigurerestofproduct-butwhereminorchangeswillbringlargecostsavings,oftenworthwhileDeliveringYearonYearCostReduction3-4%*Self-DeliverNoMarginonMarginSingleover-headProductivityimprovements*VisionaryLeadersVisionarycompaniesneedleaderswhocanarticulateandinspireLeaderswhocommunicatewithstaffaboutthefutureLeaderswhocanexplainthebenefitsofbuildingthebusinessTheseleadersneedtobepassionateandsingle-mindedAPonzischemeisafraudulentinvestmentoperationthatpaysreturnstoinvestorsoutofthemoneypaidbysubsequentinvestorsratherthanfromprofit.Click:ThePonzischemeusuallyoffershighorconsistentreturnsinordertoenticenewinvestors.Click:Initially,withoutthebenefitofprecedentorobjectivepriorinformationabouttheinvestment,onlyafewinvestorsaretempted,usuallyforsmallersums.Click:Thirtydayslater,theinvestorreceivesastatementsayingthattheyhavemadethepromisedreturn.Click:Althoughinfact,thereturnisafraud,theperceivedvalueoftheinvestmenthasgrownClick:Atthispoint,theinvestorwillhavemoreincentivetoputinadditionalmoneyand,aswordbeginstospreadClick:Otherinvestorsgrabthe"opportunity"toparticipateClick:Leadingtoacascadeeffectderivingfromthepromiseofextraordinaryreturns*Someinvestorsmaytaketheir‘perceivedprofits’outofthefund.However,asnoactualinvestmentisbeingmadewiththefundsofthescheme,the"return"totheinitialinvestorsisbeingpaidoutoftheinvestmentsofnewentrantsClick:Onereasonthattheschemeinitiallyworkssowellisthatearlyinvestorscommonlyreinvesttheirmoneyinthescheme(itdoes,afterall,payoutmuchbetterthananyalternativeinvestment)Click:Thusthoserunningtheschemedonotactuallyhavetopayoutverymuch(net)Click:TheysimplyhavetosendstatementstoinvestorsshowingthemhowmuchtheyearnedClick:Inordertomaintainthedeceptionthattheschemeisafundwithhighreturns*Aswordabouttheschemespreads,manymoreindividualsandinstitutionsbecomeinvolvedClick:InvestingmorecapitalClick:AndreceivingbalancestatementssuggestingexcellentreturnsClick:ThismeansthatovertimeClick:InvestorsseeasignificantincreaseinthepercievedvalueofthefundClick:Despitethefactthatinreality,thevalueoftheschemeissignificantlylower*APonzischemethencanberepresentedbyalargegroupofinvestorscontributingfundsintoafraudulentscheme,expectinghighreturnsClick:Infact,thevalueoftheschemeissignificantlysmallerthanthevalueexpectedbythescheme’sparticipants,basedonthestatementsfromtheschemeownersClick:Notonlyisthevalueofthefundsmallerthanexpected,butmuchofitisofteninaccessibletoinvestorsasitmayhavebeentakenoutoftheschemebyearlyinvestorsortheschemeowners**EndofaPonziSchemeAPonzischemewillendinoneoffourwaysClick:OnewayoccurswhenthebalanceoffundscomingintotheschemeClick:andthefundsleavingtheschemechangesClick:AsinvestmentslowsandthepromotersstarthavingproblemspayingoutthepromisedreturnsClick:Theschemewillcollapseunderitsownweightwiththehigherthereturns,thegreaterthechanceofthePonzischemecollapsing).APonzischemerequiresaflowofmoneyfrominvestorsinordertokeeptheschemegoing,butwhilefewwithdrawalsaremade,theinflowsfromnewinvestorsrequiredtokeeptheschemegoingdonotgrowexponentially.*EndofaPonziSchemeSchemeswillalsoendiftoomuchoftherealfundsintheschemearewithdrawnClick:Forexample,asexternalmarketconditionsleadinvestorstoasktowithdrawtheirinvestmentsClick:Inasimilarwaytoarunonabankwithgreater-than-expectedwithdrawalsatanyonetime,theschemeislikelytocollapse*EndofaPonziSchemeAthirdwayforaPonzischemetofailisthroughregulatoryscrutinyClick:Inahighlyregulatedenvironment,PonzischemesmaybecalledupontosupplyinformationregardingthesetupofschemeorthemanagementornatureoftheinvestmentsClick:Onceinvestigated,thesuppliedinformationoftenhasnofirmstandingorcredibilityClick:Openingupthetruenatureofthescheme,torevealnothingofsubstancetosupportthepercievedvalueoftheinvestments*EndofaPonziSchemeFinallyaPonzischemecanendwhenClick:TheowneroftheschemedecidestotakemostifnotalloftherealfundsoutoftheschemeClick:Leavingnothingtosupportevensmallwithdrawlsfromtheschemebyinvestors*PyramidSchemeAmultilevelpyramidschemeisaformoffraudsimilarinsomewaystoaPonzischeme,relyingasitdoesonadisbeliefinfinancialreality,includingthehopeofanextremelyhighrateofreturn.However,severalcharacteristicsdistinguishtheseschemesfromPonzischemes.InaPonzischeme,theschemeractsasa"hub"forthevictims,interactingwithallofthemdirectly.Inamultilevelscheme,thosewhorecruitadditionalparticipantsbenefitdirectly(infact,failuretorecruittypicallymeansnoinvestmentreturn).Click:Apyramideschemereliesonnewlevelsofinvestors,willingtobuyintoabusinessproposalClick:Anditisthisbuyingintotheschemethatfinancestheoriginator,orPharaohofthescheme*PyramidSchemeTheinvestmentorbusinessproposalisthensoldtonewinvestors,furtherdownthepyramidClick:WhobuyintotheschemeandpassmoneybackupalongthepyramidClick:PartofthisinvestmentisusedtopayofftheinvestmentofthenextlevelupintheschemeClick:Withtherestdistributedasprofitacrosstheupperlevels*PyramidSchemeMoreandmorepeoplehavetoberecruitedintothepyramidschemebyeachnewlevelClick:WithnewinvestmentsbothpayingofftheinvestmentsofthoseinthelevelabovethemClick:Andbeingsplitamongsttheupperlevelstogenerateincreasinglyhighprofitsforthosenearthetipofthepyramid*PyramidSchemeAsuccessfulpyramidschemecombinesafakeyetseeminglycrediblebusinesswithasimple-to-understandyetsophisticated-soundingmoney-makingformula.Witheachnewlevel,participantshavetomakeonlyonepaymentandthenrecruitotherswhoallpaythelevelaboveClick:Clearly,theflawisthatthereisnoendbenefit.Themoneysimplytravelsupthechain.OnlytheoriginatororPharaohandaveryfewatthetoplevelsofthepyramidmakesignificantamountsofmoney*PonziSchemevsPyramidSchemeAmultilevelschemeisboundtocollapsealotfasterthanaPonzischeme,duetothenecessityofexponentialincreasesinparticipantstosustainit.Bycontrast,Ponzischemescansurvivesimplybypersuadingmostexistingparticipantsto"reinvest"theirmoney,witharelativelysmallnumberofnewparticipants
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