Liquidity Ratios: Current Ratio = Current Assets/Current Liabilities Efficiency Ratios Asset Turnover Ratio = Sales Revenue/ (Fixed Assets + Current Assets) Profitability Ratios Net Profit Margin = (Net Profit x 100) /Sales Revenue Return on Capital Employed = Net Profit (Operating Profit) x 100 (ROCE) Capital Employed Solvency Ratios Gearing Ratio = Total Liabilities/Shareholders Equity Investment Ratios Earnings per Share
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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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Introduction to Measurement Mass‚ Length‚ and Volume Introduction Much of what we know about the physical world has been obtained from measurements made in the laboratory. Skill is required to design experiments so that careful measurements can be made. Skill is also needed to use lab equipment correctly so that errors can be minimized. At the same time‚ it is important to understand the limitations of scientific measurements. Concepts Measurement Significant figures Accuracy
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How Surface Area Affects the Motion of a Falling Object Introduction During this investigation‚ varying surface areas of objects will be explored in a manner observing the motion as they fall. Most predominantly‚ this motion encircles speed. Speed is calculated from the formula below‚ and hence is directly proportionate to time taken when the distance travelled remains a constant. Speed = Distance/Time Surface area is likely to affect the time taken for an object to complete a descent‚ and
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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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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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Australian Ectotherms and Endotherms- temperature regulation Part A :Types of Temperature regulation 1. Write down the meaning of the terms endotherm and ectotherm. Consult a textbook if necessary. a. endotherm Endotherms are animals that can maintain a constant internal body temperature. For instance mammals and birds are true endotherms that can maintain a constant internal body temperature b. ectotherm Ectotherms are animals that are not able to regulate their body temperature or in simple
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CHAPTER 23 Circulation Chapter Objectives Opening Essay Describe the adaptations of giraffes and humans to circulate blood against the pull of gravity. Circulatory Systems 23.1 23.1 23.2 Describe the general functions of a circulatory system. Compare the structures and functions of gastrovascular cavities‚ open circulatory systems‚ and closed circulatory systems. Compare the cardiovascular systems of a fish‚ an amphibian‚ a reptile‚ a bird‚ and a mammal. The Human Cardiovascular System
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Volume‚ also referred to as dynamics‚ is one of the most important components of sound. Composers use volume as a way of controlling the emotional content and shape of a piece. It is interesting to note‚ however‚ that early composers did not generally mark their scores with instructions about volume until well into the 17th century‚ but depended upon the musicians to determine the appropriate levels of volume for a specific performance space. Composers started writing indications for dynamic levels
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