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margins will have relatively higher receivables than payables, and thus required net working capital will be higher, which lowers the valuation This seems counterintuitive, but such a firm will make up for that in higher net income Thus, a high gross profit margin is still desirable, even if it increases net working capital b If your credit policies are more lenient than your creditors policies eg, you give your customers 60 days to pay, while your creditors give you an average of 30 days then your receivables will tend to be that much higher than your payables, and required net working capital is higher As sales grow, this gap will grow in dollars In addition, this gap will increase as a business adopts more lenient credit policies Of course, a business owner with such a policy should be experiencing a corresponding increase in business and profitability to offset the negative effect on cash flow If not, then it is time to change the policy (See Jim Ward s chapter on my Web site for managing cash flow) c The opposite is true if your credit policies are less lenient than your creditors, eg, you give 30 days and they give you 60 days This would lead to a smaller required net working capital as a percentage of sales In this case, working capital requirements will not be a significant drain on profitability as sales grow 3 If you are a service business, your accounts payable is not really money owed to suppliers (of raw materials or products), it is salaries payable to your employees There s probably not much you can do to change the credit policy on wages significantly Probably the best you can do is pay your employees every two weeks instead of every week Few employees are willing to work for employers that pay as infrequently even as once per month That leaves your credit policy as the major variable in determining required net working capital.

Using a button rather than a bar button item is that easy Typically, though, in most iOS applications, you will see a table in the view rather than a button (see Figure 9-1) For instance, SecondViewController might have an embedded table listing categories Upon clicking a table row, you would invoke the moveToNextView method, passing the specific table row s identifier as a parameter The App Store application is an example of this type of navigation (see Figure 9-1)

Next is an enum that defines the colors that can be used to draw the shape:

Create a new Utility application using the Utility Application template, and then review the code You will notice it uses a navigation bar in the FlipsideView to display a title and a Done button

9:

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4 Firms with high inventory tend to have high required net working capital, and the opposite is true of firms with low inventories Thus, product-based firms will tend to have higher required net working capital, larger changes in net working capital, and less cash flow than service based firms with similar sales and profitability

typedef enum { kRedColor, kGreenColor, kBlueColor } ShapeColor;

In our previous example, every view had a NavigationBar and we pushed each subsequent view onto a stack of views With a Utility application, the show info button creates a new modal view and only that flipside view has a NavigationBar Instead of defaulting to popping the view from the stack, the Done button invokes a done method that dismisses the modal view Remember that all of the application templates in Xcode are just generating code and xib files for you and you can experiment with creating any of them and then looking through the generated code to better understand how iOS applications work

After that, we have a structure that describes a rectangle, which specifies the area on the screen where the shape will be drawn:

You are not limited to pushing items onto a stack You can also pop items off the stack You can also modify the navigation bar, hiding elements, adding new ones, and making other modifications

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