Answer :

- Set up the equation: $\frac{x}{100} \times 38 = 197$.
- Solve for $x$: $x = \frac{197 \times 100}{38}$.
- Calculate $x$: $x \approx 518.42$.
- State the final answer: $\boxed{518.42}$

### Explanation
1. Understanding the problem
We are asked to find what percentage of 38 is 197. Let's denote the percentage we are looking for as $x$.

2. Setting up the equation
We can set up the equation: $\frac{x}{100} \times 38 = 197$. This equation states that $x$ percent of 38 is equal to 197.

3. Solving for x
To solve for $x$, we need to isolate it on one side of the equation. We can do this by multiplying both sides of the equation by 100 and then dividing by 38:$$x = \frac{197 \times 100}{38}$$
$$x = \frac{19700}{38}$$
$$x \approx 518.42$$

4. Final Answer
Therefore, 197 is approximately 518.42% of 38.

### Examples
Understanding percentages is crucial in everyday life. For example, when calculating discounts at a store, determining interest rates on loans, or analyzing statistical data, percentages provide a standardized way to compare proportions and make informed decisions. This problem demonstrates how to find what percentage one number is of another, a skill applicable in various financial and analytical scenarios.