Book value: The book value of ordinary share is the net worth of a corporation less the par value of preference shares outstanding divided by the number of ordinary shares outstanding. Suppose the net worth of a company contains the following information viz; Preference shares (Rs. 100 per share): 1000000.00 Ordinary share (Rs.5 per share): 1500000.00 Share premium:
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In an excerpt from his autobiographical narrative‚ A Summer Life‚ by Gary Soto shows his first time stealing through allusions‚ diction‚ personification‚ imagery and similes. Soto begins his story by detailing the event of stealing a pie at the age of six. He uses biblical allusion and religious diction to highlight his struggle with sin. “I knew enough about hell to stop me from stealing. I was holy in almost every bone.” This religious diction shows that he is a good kid most of the time and that
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Psychological or Innocence Author‚ Gary Soto‚ in his autobiographical narrative "The Pie" reminisces about the first time he committed an evil sin when he was only a six year old boy. Soto’s purpose is to portray the different characteristics between good and evil through psychological references. He uses an overwhelming tone to describe the guilt and self-conscious he felt in a vividly manner to connect emotions with his adult readers. Soto interprets a glimpse of paranoia and a disturbing imagination
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Equity In accounting and finance‚ equity is the residual value or interest of the most junior class of investors in assets‚ after all liabilities are paid; if liability exceeds assets‚ negative equity exists. In an accounting context‚ shareholders’ equity (or stockholders’ equity‚ shareholders’ funds‚ shareholders’ capital or similar terms) represents the remaining interest in the assets of a company‚ spread among individual shareholders of common or preferred stock; a negative shareholders’ equity
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Most historians believe that ancient Egyptians had no concept of π and that the correspondence is a coincidence.[4] The first written reference to it dates to 1900 BC.[5] Around 1650 BC the Egyptian Ahmes gave a value in the Rhind Papyrus. The Babylonians were able to find that the value of pi was slightly greater than 3 by simply making a big circle and then sticking a piece of rope onto the circumference and the diameter‚ taking note of their distances‚ and then dividing the circumference by the
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From : Siyanda Gcuku To : Stefan Joubert Task : Report Media category : monthly magazine (PiE Magazine) History : Magazines have been around for many years. Of course‚ they began in a typical fashion‚ as simply words that were written down to attract customers. The actual history of the magazine can be traced back to the newspaper industry. The newspaper industry wanted to do more in-depth articles and articles that required much more research than the columns that were featured on a daily
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1. Sadie incorporates her sole proprietorship with assets having a fair market value of $80‚000 and an adjusted basis of $100‚000. Even though § 351 applies‚ Sadie may recognize her realized loss of $20‚000. F True False 2. For § 351 purposes‚ stock warrants are included in the definition of "stock." F True False 3. In order to retain the services of Paige‚ a key employee in Byron’s sole proprietorship‚ Byron contracts
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whose name was "Speedee." Speedee was eventually replaced with Ronald McDonald in 1963. The current corporation dates its founding to the opening of a franchised restaurant by Ray Kroc‚ in April of 1955. Ray Kroc purchased the McDonald brothers’ equity in the company‚ and subsequently led to its worldwide expansion. “In 1961‚ Ray launched a training program‚ later called Hamburger University‚ at a new restaurant in Elk Grove Village‚ Illinois. There‚ franchisees and operators were trained in the
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Market Value Added and Economic Value Added Salahuddin K. Shameem Market Value Added (MVA) is the difference between the current market value of a company and the original amount of capital contributed by investors. MVA = market value of stock - shareholder-supplied equity = (shares outstanding)(stock P) - Total common equity Economic Value Added (EVA) measures managerial effectiveness (economic profit). EVA = NOPAT - after-tax dollar cost of K for operations = EBIT(1-T) - amount of
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This pie chart shows us the percentage of immigration from Russia between 2003-2008. From different sources of information there are five different countries which contain a large number of immigrants from Russia. Nowadays we can easily change our place for living. Somebody is searching for a highly paid job‚ another wants to have a luxury life‚ to learn foreign language or give their child good education. The main reasons why our compatriots immigrate are: In search of a new job and implementation
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