This document discusses calculating percent increase and decrease using shortcuts. It explains that to find percent increase, you take the new value minus the old value, divide by the old value, and multiply by 100. To find percent decrease, you take the old value minus the new value, divide by the old value, and multiply by 100. Examples are provided to demonstrate calculating percent change when values increase from 110 to 440. Students are instructed to practice calculation percent increases and decreases in a group work and homework section.