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Ostrenje pogleda na obisku v Vrtcu

Novembrska obiska Vrtca Jarše!

Novembra smo v sklopu Ostrenja pogleda kar dvakrat obiskali otroke v Vrtcu Jarše – enota Kekec, kjer smo za štiri skupine otrok, starih med 4 in 6 let, izvedli dvakrat po dve delavnici.

Tako smo 16. novembra na mrzlo, megleno jutro ob zgodnji 9. uri, tik za zajtrkom, najprej gostovali pri otrocih mlajše skupine, s katerimi smo se pogovarjali o animiranem filmu. Poučili smo jih o razliki med risanko in animiranim filmom, predstavili osnovni princip animiranja sličice za sličico, jih seznanili z različnimi tehnikami animacije in ob ogledu Krtka ugotavljali značilnosti risane animacije. Ustavili smo se tudi pri bolj družbenih vprašanjih, ki jih odpira epizoda Krtek in zelena zvezda (Krtek a zelená hvezda, 1969) – solidarnost in pomoč. Skočili smo še v preteklost in otrokom predstavili predhodnice animiranega filma – optične igrače, ki s svojim delovanjem prevarajo človeško oko in ustvarjajo navidezno gibanje. Za konec je vsak izmed otrok ustvaril svojo preprosto optično igračo tavmatrop – ploskoviti krog, prilepljen na palico, ki z vrtenjem zlije podobi na obeh straneh kroga v eno.

Otrokom, starim med 5 in 6 let, smo predstavili posamezne procese ustvarjanja filma od ideje, prek scenarija do zgodborisa in snemalne knjige. Ob ogledu izsekov iz kratkih filmov o filmskih poklicih, ki jih je ustvarila Zveza društev slovenskih filmskih ustvarjalcev v sodelovanju z Akademijo za gledališče, radio, film in televizijo ter Filmskim studiem Viba film, smo spoznali, kdo vse prisostvuje na snemanju in kakšna je njihova naloga. Ustavili smo se tudi pri filmski montaži in se povprašali, kako se delo montažerja nekoč razlikuje od njegovega dela danes. Razliko smo še podkrepili z ogledom čisto pravega filmskega traku!

Da bi lažje razumeli, kako poteka ustvarjanje zgodborisa, smo na podlagi izsekov iz izbranih otroških filmov otrokom predstavili pojem kadra in uporabo filmskih planov. Osredotočili smo se tudi na gibanje likov in premike kamere – dveh ključnih informacij, ki ju sporoča zgodboris. Za konec smo skupaj sestavili svoj zgodboris o peripetijah Matičevega psička Jakoba na sprehodu (Sreča na vrvici, 1977). Vsak izmed udeležencev je narisal eno sličico, ki smo jo prilepili na naš »filmski trak«!

Delavnici smo nato ponovili še čez teden dni (23. 11.), ko sta na vrsto prišli drugi skupini otrok.

Hvala, Vrtec Jarše – enota Kekec za sodelovanje!

Se vidimo kmalu!

Categories
Bookkeeping

How Do You Calculate Return on Equity ROE in Excel?

The underlying financial health of the company, however, would not have improved, meaning the company might not have suddenly become a good investment. While debt financing can be used to boost ROE, it is important to keep in mind that overleveraging has a negative impact in the form of high interest payments and increased risk of default. The market may demand a higher cost of equity, putting pressure on the firm’s valuation. If the net profit margin increases over time, then the firm is managing its operating and financial expenses well and the ROE should also increase over time. If the asset turnover increases, the firm is utilizing its assets efficiently, generating more sales per dollar of assets owned.

In the Return on Equity formula, net income is taken from the company’s income statement, which is the total sum of financial activities for that particular period. Shareholder fund comprises reserves the company generated from its operation in the past. Using the accounting equation, the ROCE formula can be rearranged as EBIT divided by shareholders’ equity plus long-term liabilities.

Example of Calculating ROE

Multi-year balance sheets help in the assessment of how a company is performing from one year to the next. In the example, this company had experienced a significant year-over-year increase in total assets, from $675,000 to $770,000. However, this change was offset by a substantial increase in total liabilities, from $380,000 to $481,000. Since total assets rose $95,000 versus a $101,000 increase in total liabilities over the period, the company’s stockholders’ equity account actually dropped in value by $6,000. The financial data necessary for the formula can be found on the company’s balance sheet, which is available in its annual report, or its quarterly 10-K report filed with the Securities and Exchange Commission. A balance sheet lists the company’s total assets and total liabilities for the most recent period.

  • In terms of assessing management’s use of equity capital, analysts and investors should exercise caution in using the ROCE ratio.
  • ROE looks at how well a company uses shareholders’ equity while ROIC is meant to determine how well a company uses all its available capital to make money.
  • Enter a company’s net income and shareholders’ equity, and the tool will return the realized ROE.
  • Multi-year balance sheets help in the assessment of how a company is performing from one year to the next.
  • By the end of Year 5, the total amount of shares bought back by Company B has reached $110m.
  • Your company’s net income increases when it makes profitable sales and service revenue transactions.

If shareholders’ equity is negative, the most common issue is excessive debt or inconsistent profitability. However, there are exceptions to that rule for companies that are profitable and have been using cash flow to buy back their own shares. For many companies, this is an alternative to paying dividends, and it can eventually reduce equity (buybacks are subtracted from equity) enough to turn the calculation negative.

How does one calculate average equity?

To improve profits in the net profit margin, devise and implement a business strategy for increasing revenues, improving operational efficiency to cut costs, and reducing discretionary expenses. With a strategic finance approach, rank potential investments that will produce revenues or cost savings using discounted cash flow techniques like net present value and IRR. A 2% ROE is generally considered low and may indicate that the company is not effectively using shareholders’ equity to generate profits. Because you’re interested in ROE, you might also want to check out other business calculators, such as the ROA calculator, which measures the profitability of a company in generating profit from its assets.

ROE vs Return on Assets vs Return on Invested Capital

Investors may view it as a red flag and consider other investment opportunities with positive ROE and healthier financial performance. ROI (Return on Investment) is a broader financial metric that measures the return on investment. ROE, on the other hand, specifically focuses on the return generated for shareholders based on their equity investment in a company. The use of debt to buy back stock and thereby increase the return on equity can backfire.

What is the Return on Equity?

The formula for calculating SGR is ROE times the retention ratio (or ROE times one minus the payout ratio). Net income over the last full fiscal year, or trailing 12 months, is found on the income statement—a sum of financial activity over that period. Shareholders’ taxpayer bill of rights equity comes from the balance sheet—a running balance of a company’s entire history of changes in assets and liabilities. ROE is expressed as a percentage and can be calculated for any company if net income and equity are both positive numbers.

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ROE often can’t be used to compare different companies in differing industries. ROE varies across sectors, especially as companies have different operating margins and financing structures. In addition, larger companies with greater efficiency may not be comparable to younger firms. Because of that fact, management may be tempted to take actions that inflate the ratio. To understand the more detailed aspects of ROE and ROA ratios, one must perform the DuPont Analysis to get a more thorough insight and make a more informed decision.

What Do Companies with High ROE Tell You?

The ratio looks at how well the investments of preferred and common stockholders are being used to reach that goal. Dividends are discretionary, meaning that a company is not under a legal obligation to pay dividends to common equity shareholders. Whether a company pays out dividends often depends on where the company is in its lifecycle.

Categories
Ostrenje pogleda na Gimnaziji Bežigrad 2021/22

Nova sezona filmskokritiškega krožka Ostrenje pogleda na Gimnaziji Bežigrad!

Mestne ulice naseljujejo zvoki lomljenja steklenic in razpolavljanja desk za skejtanje, krdelo potepuških mulcev in dekličev med takti hip hop beata in kriki zblojenih rock kitar išče plac za »zaglaviti«. Junfrzbiratelj, specialist za device Telly nezavedajoč se okužbe z AIDS-om zalezuje nove žrtve, njegov najboljši prijatelj Casper nosi za prostornino flaše žganja prevelike hlače … Tolpi zavoženih, škart mladih se pridruži tudi kamera – z vtisom dokumentarističnosti in spontane improvizacije izriše teksturo brezciljnega uživanja – ki zareže. Mojstru neodvisnega ameriškega filma Larryju Clarku je scenarij za njegov režijski prvenec primaknil veliki Harmony Korine (Julien, oslovski deček [Julien Donkey-Boy 1999], Spomladanske žurerke [Springbreakers, 2012] itd.).

Sezono 2021/22 filmskokritiškega krožka na Gimnaziji Bežigrad otvarjamo z Mularijo (Kids, 1995). Film bomo po projekciji dodobra predebatirali.

Vabljeni dijaki GIMB!

Se vidimo v četrtek, 2. decembra ob 15h v učilnici 005!

https://www.youtube.com/watch?v=9Yf6dN4S0zU&ab_channel=georgebotanos
Categories
Slovenski teden filma

Ostrenje pogleda v Slovenskem tednu filma 2021

Letošnji Slovenski teden filma smo otvorili z delavnico na Osnovni šoli Vodmat, kjer smo skupini osmošolcev izbirnega predmeta Filmska vzgoja predstavili osnove filmske kritike. Na dve uri in pol dolgem srečanju smo spregovorili o filmskih izraznih sredstvih, kot so montaža, igra, fotografija in zvok, in razpravljali o njihovem prepletanju in tvorjenju atmosfere. Urili smo se v aktivnem gledanju, pri katerem se gledalec nenehno sprašuje, kaj zares vidi. Razmislili o odnosu med vsebino in (varljivo) formo ter poudarili, da za vsem, kar se izriše na platnu ali vznikne v zvoku, stoji premislek, razlog, odločitev, pomen.

V drugem delu smo se osredotočili na proces pisanja, od gledanja in misli do zapisanega – od (samo)spraševanja, kaj sem opazil, zaslišal in občutil, skozi razmislek, kako, s katerimi sredstvi je film dosegel in (za)kaj nekaj pomeni … Opozorili smo, da mora kritik pri pisanju upoštevati najrazličnejše vidike filma, kot so vsebina, oblika, sporočilo, konteksti (družbene in druge okoliščine, avtorjev opus ipd.). Srečanje se je na koncu izkazalo še prekratko za debate, ki so jih zanetili navzoči osmošolci, o različnosti in (ne)pravilnosti možnih interpretacij, o soočanju z nerazumljivimi, nekonvencionalnimi dramaturškimi strukturami itd.

Obiskali smo tudi vrtčevske otroke v Vrtcu Najdihojca – enota Lek, ki smo jim s primeri risanih animacij predstavili osnove animiranega filma. Po ogledu izbranih epizod Krtka in Medveda Bojana smo se pogovorili o medsebojni pomoči in prijateljstvu ter o odnosu do narave. Skočili smo tudi v obdobje pred nastankom animiranega filma in otroke seznanili z optičnimi igračami ter videli, kako prevarajo naše oko. Za konec je vsak naredil svoj tavmatrop.

Pri načrtovanju delavnic nam je tako kot marsikomu v zadnjih dveh letih zagodel covid, zato smo Slovenski teden filma podaljšali kar v Slovenski mesec filma! V naslednjih dveh tednih tako načrtujemo izvedbo še 5 delavnic za OŠ in vrtec.

Categories
Festivalske delavnice

Ostrimo pogled na Animateki! 2021

Da bomo lažje prebrodili dolgo zimsko obdobje v megleni Ljubljani, se bomo tudi letos zatekli v kinodvorane. Med 29. 11. in 5. 12. se bomo ob prijetnem druženju v Slovenski kinoteki in Kinodvoru na 18. Animateki podali v živopisani svet animacije. Magičnost medija bomo ob sklopih najnovejših izstopajočih kratkih in celovečernih animiranih filmov spoznavali v poglobljenih razpravah po projekcijah in sproščenih pogovorih z (večinoma mladimi) gostujočimi avtorji. Ob pomoči mentorjev bodo udeleženci svoje misli ubesedili v esejih, ki jih bomo objavili na festivalski spletni strani in na e-kino.si.

Prijave pošljite v naš elektronski nabiralnik ostrenje.pogleda@e-kino.si do 22. 11.

Udeležba 7-dnevne delavnice: 20 EUR. Prijavljeni prejmejo akreditacijo za ves festival.

Kontakt za več informacij: 040 302 808 (Zala).

Izvaja: Društvo za širjenje filmske kulture KINO!, mentorica: dr. Maja Krajnc, filmska teoretičarka in odg. ur. revije KINO!, asistiral ji bo filmski pisec Robert Kuret.