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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This case revolves around evidential issues that may have arisen during pre-trial procedures: 1. Was the rejection of Mike’s request for a solicitor‚ a breach of procedure‚ and the impact of any breach? 2. What effect does Mike’s silence‚ when questioned in the first interview‚ have on his defence? 3. Can any of Mike’s statements during the second interview‚ asking for a pardon or admitting his involvement in the offence and providing information on others‚ amount to a confession? If so
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completion of the California general mandated reporter training. I completed the training around a week ago‚ and will use that certificate and experience to complete this assignment. The training is extensive and states to set aside 4 hours to complete the modules in the training. The training is composed of four lessons or modules. Lesson one covers the different types of child abuse: physical‚ sexual‚ emotional‚ and neglect. It also covers the red flags mandated reporters should look for and how to
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References: Introduction to Are Social Networking Sites Harmful?: At Issue. (2011). In S. Kiesbye (Ed.)‚ _At_ _Issue_ Silver‚ C. (2011). The Fear of Social Media Is Unfounded. In S. Kiesbye (Ed.)‚ _At Issue_. _Are_ _Social Networking Sites Harmful?_
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| 2012 | [SHOCKVERTISING] | This project aims to study the concept of controversial advertising along with examples of different ads that have been regarded as controversial. The Ads have been viewed along with brief description of the origin‚ content and the outcome. | Introduction Advertising is any paid form of non-personal presentation and promotion of ideas‚ goods‚ or services by an identified sponsor. It is regarded as an important tool of marketing and communication since it
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IMPACT OF NURSES SHORTAGE ON HOSPITAL PATIENT CARE AT KABWE GENERAL HOSPITAL October 2011 Consultancy Report submitted to Oxford Brookes University for the partial fulfillment of the requirement for the degree of MASTER OF BUSINESS ADMINISTRATION Executive Summary The nurse is one of the most important components of the health care hierarchy in that they see to the moment to moment
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Advanced Degreed Nurses Improve Patient Safety Angela Lofton American Sentinel University Nurses have an obligation to patients and to patient’s families to deliver competent and safe quality of care. The American Association of Colleges of Nursing stated “education has a significant impact on the knowledge and competencies of the nurse clinician.” (Fact sheet AACN). My choice to return to school is a direct reflection on my commitment to give the absolute best care possible.
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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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