Ratio decidendi and obiter dicta Learning objectives At the end of this module‚ you will be able to: * distinguish between ratio decidendi and obiter dicta. * apply well-established rules to identify the ratio decidendi in a decision. This module is intended as a useful exercise in revision. If you are certain that you understand how to discover the ratio in an opinion‚ you should skim lightly over this material. What is the ratio decidendi? As you probably recall from your studies
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Ratio analysis Debt ratio Debt ratio (2006-2007) = Total liabilities / Total assets = 10‚170/12‚064 = 0.84 Debt ratio (2007-2008) = 9‚210/11‚769 = Debt ratio (2008-2009) = 10‚003/11‚229 = Debt ratio (2009-2010) = 11‚043/12‚537 = Current ratio Current ratio (2006-2007) = Current assets / Current liabilities = 3‚424/4‚790 = 0.71 Current ratio (2007-2008) = 2‚164/4‚498 = Current ratio (2008-2009) = 1‚326/5‚389 = Current ratio (2009-2010) = 2‚697/6‚085 = Return on sales (ROS) Return on Sales
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Accounting 712 Crazy computer case Issue: 1. Should Crazy Computer recognize the commission revenue for sale of the extended warranty at the time of the sale‚ if CIC reinsures with TPI sold by CC. Analysis: My opinion to this question is that the Crazy Computer Company cannot recognize the commission revenue at the time of the sale and the revenue should recognize on a timely basis and also the revenue should be amortized and recognize along with the time of the service period.
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Crazy is defined as mentally unbalanced or insane. Emily is definitely crazy. Necrophilia or not‚ she is considered crazy either way. Although‚ the crazy focused here is the one that does not concern necrophilia. This focuses more on how she is trying to grasp some things she cannot have‚ and also having to kill just to have it. Some may say she is normal‚ but I say otherwise. The first time I realized she was crazy was at her father’s death. When her father passed away‚ she did not mourn for his
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[IS HAMLET CRAZY?] In this paper‚ it will be discussed whether or not Prince Hamlet is crazy‚ or is just faking it to get to his end goal. Examples will be given for the reasons why he is‚ or if he’s faking it. Is Hamlet insane? This question has been discussed over and over again. However looking over the evidence‚ this paper will take the side of he’s not insane‚ and is merely a façade. Before looking at reasons why Hamlet is just pretending to be insane‚ one has to step and look
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PROFITABILITY RATIOS RETURN ON INVESTMENT (ROI): The prime objective of making investments in any business is to obtain satisfactory return on capital invested. Hence‚ the return on capital employed is used as a measure of success of a business in realizing this objective. Return on Investment establishes the relationship between the profit and the capital employed. It indicates the percentage of return on capital employed in the business and it can be used to show the overall profitability
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3 February 17‚ 2013 The article‚ “The Sharpe Ratio and the Information Ratio”‚ by Deborah Kidd is about the original risk-adjusted performance measure and they are Sharpe ratio and the Information Ratio. William Sharpe designed the first performance metric to insolate excess return per unit of total risk taken. The Sharpe ratio shows whether a portfolio ’s returns are due to smart investment decisions or a result of excess risk. The Sharpe ratio measure dividends average portfolio excess return
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Micah Horner Senior Year Experience Book Report February 27‚ 2012 Crazy Love When I first read that I had to do a book report for this class I just thought of it as another piece of homework to write in my daily agenda. However‚ I had heard of this book many times and after reading it‚ am so glad I did. I realize now that yes‚ I do have to write a report‚ which is indeed homework‚ but the lessons I learned from the book mean so much more than that. Where at first I may have found it hard
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and 2 ------------------------------------------------- Assignment 2012/2013 – Semester 2 ------------------------------------------------- B. Com (Major in Banking and Finance) – Year III ------------------------------------------------- Ratio Analysis Report ------------------------------------------------- Student: Kevin Galea 205891 (M) ------------------------------------------------- Lecturer: Dr. Emanuel Camilleri Introduction The purpose of the following report is to aid
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Self-Monitoring (Coffee Crazy) Abstract The substance that I decided to choose was coffee‚ because I feel like I drink a lot of coffee in order to function throughout my day. I realized‚ while completing the self-monitoring form‚ how much coffee I was really drinking. I was surprised how one desires something in order to feel normal. Caffeine addiction isn’t pleasant. If I normally down at least three cups of coffee
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