Financial Metrics & Business Cycles: NPV, Payback, and Maturity Periods

Finantza-analisi eta Inbertsio-metodoak

BEG (Balio Garbi Eguneratua) eta Payback metodoen arteko desberdintasunak

1. BEGak kutxako fluxu garbi guztiak eguneratzen ditu, eta kontuan hartzen du diruak denboran zehar izaten duen inflazioa. Payback-ak, aldiz, ez du inflazioa kontuan hartzen eta kutxako fluxu garbiak gehitzen ditu noiz lortu diren kontuan hartu gabe.
2. BEGak enpresak inbertsioari eskatzen dion gutxieneko errentagarritasuna kontuan hartzen du. Payback-ak ez dio errentagarritasunari erreparatzen, inbertsioa berreskuratzen den ala ez baino ez du kontuan hartzen.
3. BEGak kutxako fluxu garbi guztiak hartzen ditu kontuan, baita inbertsioa berreskuratu ondorengoak ere. Payback-ak ez ditu kontuan hartzen kutxako fluxu garbiak inbertsioa berreskuratu ondoren.

Batez besteko heltze-aroak: ekonomikoa eta finantzarioa

Batez besteko heltze-aro ekonomikoa (HAE) ustiapen-ziklo osoak irauten duen denbora da, materialak biltegian sartzen direnetik bezeroen fakturak eta letrak kobratzen diren arte.

Batez besteko heltze-aro finantzarioa (HAF), berriz, enpresak ekoizteko behar dituen materialen erosketan inbertitu duen dirua berreskuratzeko behar duen denbora da.

Heltze-aroen kalkulu-formulak

• Hornidura-epea (Nh): Urteko lehengaien kontsumoa / Batez besteko lehengaia = X aldiz → HAh = 365 / X = X egun
• Ekoizpen-epea (Ne): Urteko ekoizpen kostuak / Batez besteko produktu erdibukatuak = X aldiz → HAe = 365 / X = X egun
• Salmenta-epea (Ns): Salmenta kostu prezioa / Batez besteko produktu bukatuak = X aldiz → HAs = 365 / X = X egun
• Kobrantza-epea (Nk): Salmentak (salmenta prezioan) / Bezeroen batez besteko zorra = X aldiz → HAk = 365 / X = X egun

HAE (Batez besteko heltze-aro ekonomikoa) = HAh + HAe + HAs + HAk

HAF (Batez besteko heltze-aro finantzarioa) = HAE - HAo

Non HAo (Hornitzaileei ordaintzeko epea) = Hornitzaileekin batez besteko zorra / Urteko erosketak = X aldiz → HAo = 365 / X = X egun

Finantza-margenaren (Working Capital) analisia

Finantza-margena (MF) positiboa denez, enpresaren finantza-egoera orekatua da. Horrek esan nahi du epe luzeko finantza-baliabideek, ibilgetuaz gain, izakinen zati bat ere finantzatzen dutela, edo epe laburreko aktiboak finantzatzeko gaitasuna dutela.

Denmark's Plant-Based Food Initiatives and English Exercises

Key Contributions and Government Plans

1. Trine Krebs' Role in Promoting Plant-Rich Diets

   Trine Krebs has contributed to promoting plant-rich diets in Denmark by organizing food festivals, teaching chefs, and creating song.

2. What does Denmark's plan for change involve?

   Denmark's plan for change involves educating food suppliers and cooks.

3. What does the Danish Government's roadmap outline?

   The Danish Government's roadmap outlines the decision to encourage people to consume more vegetables in their diets.

4. What do Danish politicians expect from their agricultural sector?

   Danish politicians expect their agricultural sector to view plant-based food as an opportunity for learning new skills and creating new professions, rather than as a danger to their way of life.

Statements Analysis and Vocabulary

True or False Statements

1. Danish politicians are focusing on measures that punish the agricultural sector.

   This statement is FALSE. The text indicates: "Danish politicians, who are focusing on stimulating demand rather than on punitive measures..."

2. Denmark has a chance to improve its cooking habits and learn how to cook new meals.

   This statement is TRUE. The text states: "This could be a good opportunity for Denmark to learn about different vegetable-based recipes and cuisine."

Vocabulary Matching / Fill-in-the-Gap Terms

(Original context for these terms is missing, but they are provided as a list.)

• promotion
• reducing
• replace
• challenges

(These terms appear to be answers for a fill-in-the-gap exercise.)

• sort
• about
• may have arisen
• to
• making
• problem
• away
• came
• will
• However

Sentence Transformation Exercises

1. Jane can't wait to try plant-based food. (FORWARD)

   Jane is really looking forward to trying plant-based food.

2. Reducing meat consumption seems pointless to me. (POINT)

   I can't see any point in reducing meat consumption.

3. John thought the diet change would be more difficult than it actually was. (NOT)

   The diet change was not so difficult as John thought it would be.

4. It's a pity I'm not able to attend Trine Krebs' speech on Saturday. (WISH)

   I wish I could attend Trine Krebs' speech on Saturday.

5. There were no vegan products left on the website. (SOLD)

   The website had sold out of vegan products.

6. Susan deleted her sister's digital recipes by accident. (MEAN)

   Susan did not mean to delete her sister's digital recipes.

Useful Linking Words and Phrases

• In conclusion, I believe...
• However
• On the one hand, I think...
• Because
• For example
• In addition to this
• On the other hand
• Moreover (ademas)
• Furthermore (es mas)
• Also
• As well as (ademas de)
• In fact (de hecho)
• Anyway
• In other words
• Such as (por ejemplo)
• Above all (sobre todo)
• Even so (aun asi)
• Still (de todas las maneras)
• While
• Since (puesto que)
• Due to (debido a)
• For lack of (por falta de)
• Thanks to
• This is the reason why
• As (como)
• Despite (a pesar de)
• Even if (incluso si)
• Regardless of (sin importar)
• Therefore (por lo tanto)