Premium Essay

In: Other Topics

Submitted By jellica

Words 3321

Pages 14

Words 3321

Pages 14

SUPREME COURT

Manila

FIRST DIVISION G.R. No. 126749 August 21, 1997

ERIBERTO M. SUSON, petitioner, vs. HON. COURT OF APPEALS and DAVID S. ODILAO, JR., respondents. PADILLA, J.:

The issue in this case is whether or not a party litigant, whose complaint has been dismissed by a Regional Trial Court due to improper venue, can seek an authorization from the Supreme Court thru the Deputy Court Administrator to re-file his complaint in the court of proper venue without payment of the prescribed docket fee.

This is a petition for review on certiorari under Rule 45 of the Rules of Court to review the decision 1 of the Court of Appeals in CA-G.R. SP No. 37311 which dismissed petitioner's petition for certiorari assailing the order of the Regional Trial Court (Branch 6) Cebu City which denied his motion to dismiss for lack of merit.

The facts are not in dispute.

On 15 November 1993, private respondent Odilao filed a P5.15 million civil suit for damages against petitioner Suson before the Regional Trial Court of San Juan (Branch 26), Southern Leyte. Private respondent claimed that petitioner made false and groundless accusations of graft and corruption against him before the Office of the Ombudsman, and thereafter caused their publication in a Cebu-based local daily under the headline "ODILAO SUED FOR GRAFT." According to private respondent, Suson's machinations had cast dishonor, discredit and contempt upon his person which besmirched his reputation and caused him to suffer moral shock and social humiliation.

Private respondent paid the sum of P25,600.00 in docket fees to the Regional Trial Court (Branch 26) of Southern Leyte covered by Official Receipts Nos. 1937304 in the amount of P15,450.00 and 1030112 in the amount of P10,150.00, both dated 15 November 1993. 2

On 17 December 1993, petitioner Suson filed a motion to dismiss...

Free Essay

...PSYC 41.1 MIDTERM OUTPUT PSYCHOLOGY STATISTICS Adversity Quotient Of First Year To Fourth Year Students From The BS Psychology, BS Education, and BS Business Administration Students Submitted by: Patrisha Marie O. Fernandez Gabrielle G. Hernandez Ena Therese A. Labradores Camille Joy R. Magnanao Judy Ann E. Ugay BS PSYCHOLOGY – 2 YE Submitted to: Ma’am Jhoanna Mocorro STATEMENT OF THE PROBLEM 1. What is the profile of the respondents with regards to the following variables: 2.1 Age 2.2 Gender 2.3 Course 2.4 Year Level 2.5 Weekly Allowance 2. What is the average level of Adversity Quotient of the respondents? 3. What is the average weekly allowance of the respondents? 4. Is there a significant difference in the Adversity Quotient of the respondents according to: 5.6 Age 5.7 Gender 5.8 Course 5.9 Weekly Allowance 5. Is there a significant relationship between the Adversity Quotient of the respondents and: 6.10 Age 6.11 Year Level 6.12 Weekly Allowance DATA CLEANING I. Missing Values Based on the results variables table shown above, there are no missing values present in our data as well as no missing values are replaced and had a complete data ( N = 90 ). II. Outliers An outlier is an observation that lies an abnormal distance from other values in a random sample of population. To identify the outliers of our data, the box plot was......

Words: 4692 - Pages: 19

Premium Essay

...THE ADVERSITY QUOTIENT AND ACADEMIC PERFORMANCE AMONG COLLEGE STUDENTS AT ST. JOSEPH’SCOLLEGE, QUEZON CITY An undergraduate thesis Presented to the Faculty of The Departments of Arts and Sciences St. Joseph’s College Quezon City In Partial Fulfillment of the Requirement for the Degree of Bachelor of Science in Psychology By: ZHOU HUIJUAN March, 2009 RECOMMENDATION This Thesis entitled The Adversity Quotient and Academic Performance among College Students at St. Joseph’s College, Quezon City. Submitted by Zhou, Huijuan has been examined and found satisfactory and is hereby recommended for ORAL DEFENSE. Ms. Mildred L. Lazo Thesis Adviser APPROVAL SHEET In Partial fulfillment of the requirements fro the degree of Bachelor of Science in Psychology, this thesis entitled “The Adversity Quotient and Academic Performance among College Students at St. Joseph’s College, Quezon City” was prepared and submitted to the College of Arts and Science by Zhou, Huijuan. Approved by the committee on Oral Defense on March 8, 2009 with a grade of passed. Mrs. Nelia G. Prieto Chair, Liberal Arts Ms. Mildred Lazo Panel Member Mr. Francisco Lambojon Panel Member Accepted in partial fulfillment of the degree of Bachelor of Sciences Major in Psychology. Sr. Josephini P. Ambatali, SFIC Dean Acknowledgement This work would not have been possible without the presence and contribution of many valued individuals. Through this limited paper, I wish to express......

Words: 20407 - Pages: 82

Premium Essay

...THE ADVERSITY QUOTIENT AND ACADEMIC PERFORMANCE AMONG COLLEGE STUDENTS AT ST. JOSEPH’SCOLLEGE, QUEZON CITY An undergraduate thesis Presented to the Faculty of The Departments of Arts and Sciences St. Joseph’s College Quezon City In Partial Fulfillment of the Requirement for the Degree of Bachelor of Science in Psychology By: ZHOU HUIJUAN March, 2009 RECOMMENDATION This Thesis entitled The Adversity Quotient and Academic Performance among College Students at St. Joseph’s College, Quezon City. Submitted by Zhou, Huijuan has been examined and found satisfactory and is hereby recommended for ORAL DEFENSE. Ms. Mildred L. Lazo Thesis Adviser APPROVAL SHEET In Partial fulfillment of the requirements fro the degree of Bachelor of Science in Psychology, this thesis entitled “The Adversity Quotient and Academic Performance among College Students at St. Joseph’s College, Quezon City” was prepared and submitted to the College of Arts and Science by Zhou, Huijuan. Approved by the committee on Oral Defense on March 8, 2009 with a grade of passed. Mrs. Nelia G. Prieto Chair, Liberal Arts Ms. Mildred Lazo Panel Member Mr. Francisco Lambojon Panel Member Accepted in partial fulfillment of the degree of Bachelor of Sciences Major in Psychology. Sr. Josephini P. Ambatali, SFIC Dean Acknowledgement This work would not have been possible without the presence and contribution of many valued individuals. Through this limited paper, I wish to express my endless, sincerest and......

Words: 20286 - Pages: 82

Premium Essay

...Ratio analysis does two things, immediately. The first thing is it allows the company to compare itself with other like companies. If management feels things aren't going well, they can help pinpoint the problem through comparing their ratios with other companies. They may have several ratios that are comparable, but a couple which are way off. That might be where the problem is. Also, ratio analysis may help by comparing your company with prior periods. If a particular ratio is declining when it would be better if it were staying the same or increasing, then again looking at the ratios are important to find out where the problem lies. Ratios are important to spot trends too They are calculated by dividing one statistic by another. For example one ratio use widely is PE--price to earnings. The price of the equity is divided by the earnings per share of the equity. That tells the relative price of an equity in relation to its earnings. Another is dividend %. That tells the amount of dividend divided by the price of the share of equity. Others commonly evaluated are gross margin; which is gross profit/sales, I think. Debt/equity which is debt of the company divided by equity or how leveraged the company is. ROI is another--profit divided by invested capital. This is a lot of information to take in but accounts receivable turnover ratio is a measure of the liquidity of a company's AR asset. Typically, the higher the turnover is, the more favorable it is. An......

Words: 957 - Pages: 4

Premium Essay

...Financial Ratios HSM260 January 18, 2015 1-Current Ratio-the current ratio formula is current assets are divided by the current liabilities. This ratio is primarily used to give a perception of the organization’s capability of paying back its short term liabilities with short term assets. Data received from Appendix D 2002 states current assets of $104,296.00. Current liabilities equal $139,017.00. The current ratio is 0.75 2-Long-term solvency ratio-Net income (or after-tax profit) plus depreciation divided by short-term liabilities plus long-term liabilities. Appendix D 2002 data provided assets totaling $391,270.00. Liabilities totaling $310,246.00. The long-term solvency ratio is 1.26. 3-Contribution ratio-the largest revenue source is divided by all revenues. Appendix D 2002 data provides revenues equaling $617,169.00. The total revenues tally $1,165,065.00 bringing the contribution ratio to 0.53 4-Program and expense ratio- all expenses for a particular program are divided by the expenses of the business including the program. The total program and expense totals $716,105.20. Total expenses are $1,185,008.00. The program and expense ratio is 0.6 5-General and management and expense ratio-total general and management and expenses are divided by the total expenses. According to Appendix D 2002 the general and management and expenses totaled $351,000.00. The total expenses equaled $1,185,008.00. The ratio equals 0.30. 6-Fund-raising and expense ratio-total of all...

Words: 325 - Pages: 2

Premium Essay

...Task 11 (D2) Accounting ratios and monitoring business performance Ratio analysis can be used as a management tool to monitor and improve the performance of HSBC as well as being used by those outside of the organisation such as bank regulators, potential shareholders and suppliers to look at the performance of HSBC and compare it with other similar organisations. Information used for comparison must be accurate - otherwise the results will be misleading. There are four main methods of ratio analysis - liquidity, solvency, efficiency and profitability. If ratios of companies are to be compared it is important that the companies are in the same industry. It would be appropriate to compare HSBC ratios with other the ratios of other banks but not for example a construction company. Liquidity ratios These ratios should be used on a daily basis by management to monitor performance and manage cash flow risks. There are three types of liquidity ratio: * Current ratio - current assets divided by current liabilities. This assesses whether you have sufficient assets to cover your liabilities. A ratio of two for example shows you have twice as many current assets as current liabilities. * Quick or acid-test ratio - current assets (excluding inventory) divided by current liabilities. A ratio of one shows liquidity levels are high - an indication of solid financial health. * Defensive interval - liquid assets divided by daily operating expenses. This measures how......

Words: 1053 - Pages: 5

Premium Essay

...MEMORANDUM To: CEO, COMPANY G RATIOS THAT MEASURE ABILITY TO PAY LIABILITIES CURRENT RATIO When evaluating the ability of a company to pay short-term obligations, the Current Ratio is one ratio that can be used. To calculate the Current Ratio the Current Assets are divided by Current Liabilities. The Current Ratio for year 12 of Company G is 1.78. For comparison, the Current Ratio for year 11 was 1.86 and the quartile data for the industry are 3.1, 2.1 and 1.4. This information shows a trend of a falling Current Ratio and a ratio that is moving out of the middle quartile towards the bottom quartile in the industry. This movement in the ratio and the relation to the industry data indicates a weakness. ACID-TEST RATIO A second ratio to help evaluate the ability of a company to pay its short term obligation is the Acid-Test or Quick ratio. To calculate the Acid-Test Ratio the sum of Cash, Short term investments, and Net current receivables are divided by Current Liabilities. The Acid-Test Ratio for year 12 of Company G is .42. For comparisons, the Acid-test Ratio for year 11 was .64 and the quartile data for the industry are 1.6, .9, and .6. This information shows a trend of a falling ratio that is now below the bottom quartile of the industry. This movement in the ratio and the relation to the industry average indicates a weakness. RATIOS THAT MEASURE ABILITY TO SELL INVENTORY AND COLLECT RECEIVABLES INVENTORY TURNOVER Inventory Turnover indicates the number of...

Words: 361 - Pages: 2

Premium Essay

...Week 4 Disc+Stewart+BHealthcare Finance. 17.6 What is the difference between trend analysis and comparative analysis Trend Analysis is a ratio analysis technique that examines the value of a ratio over time to see if it is improving or deteriorating. Example: "The analysis of financial information, trend analysis is the presentation of amounts as a percentage of a base year. Example: The trend of a company’s revenues, net income, and number of clients during the years 2001 through 2007, trend analysis will present 2001 as the base year and the 2001 amounts will be restated to be 100. The amounts for the years 2002 through 2007 will be presented as the percentages of the 2001 amounts. In other words, each year’s amounts will be divided by the 2001 amounts and the resulting percentage will be presented. For example, revenues for the years 2001 through 2007 might have been $31,691,000; $40,930,000; $50,704,00; $63,891,000; $79,341,000; $101,154,000; $120,200,000. These revenue amounts will be restated to be 100, 129, 160, 202, 250, 319, and 379. Let’s assume that the net income amounts divided by the 2001 amount ended up as 100, 147, 206, 253, 343, 467, and 423. The number of clients when divided by the base year amount are 100, 122, 149, 184, 229, 277, and 317. From this trend analysis we can see that revenues in 2007 were 379% of the 2001 revenues, net income in 2007 was 467% of the 2001 net income, and the number of clients in 2007 was 317% of the number in 2001....

Words: 506 - Pages: 3

Premium Essay

...Hershey and Tootsie Roll Comparative Analysis Financial ratio analysis is the calculation and comparison of ratios which are derived from the information in a company's financial statements. The level and historical trends of these ratios can be used to make inferences about a company's financial condition, its operations and attractiveness as an investment. Financial ratios are calculated from one or more pieces of information from a company's financial statements. For example, the "gross margin" is the gross profit from operations divided by the total sales or revenues of a company, expressed in percentage terms. In isolation, a financial ratio is a useless piece of information. In context, however, a financial ratio can give a financial analyst an excellent picture of a company's situation and the trends that are developing. Liquidity Ratio Analysis While liquidity ratios are most helpful for short-term creditors/suppliers and bankers, they are also important to financial managers who must meet obligations to suppliers of credit and various government agencies. A complete liquidity ratio analysis can help uncover weaknesses in the financial position of your business. Solvency Ratio Analysis One of many ratios used to measure a company's ability to meet long-term obligations. The solvency ratio measures the size of a company's after-tax income, excluding non-cash depreciation expenses, as compared to the firm's total debt obligations. It provides a measurement of how......

Words: 286 - Pages: 2

Premium Essay

...The purpose for this analysis is to compare PepsiCo to Coca-Cola; this is done by providing a summary of financial accounting information. The information to compare a company to another comes from financial statements and then those numbers are broken down into analysis and ratios. Once the ratios are calculated then the investor can decipher is the company is worth investing in. The information gathered is from the attached financial statements of both companies for the year 2005. Below is a small description of the two companies before comparing them. PepsiCo manufactures or use contract manufacturers for their products. This company markets and sells a variety of salty, sweet and grain-based snacks, carbonated and non-carbonated beverages, and foods through North American and international business divisions (Navigator). Within PepsiCo one can find them merged with Frito-Lay, Tropicana, Quaker, and Gatorade. Coca-Cola manufactures carbonated and non-carbonated beverages. New beverages joined Coca-Cola’s line up, including Minute Maid, Powerade, and Dasani bottled water. Coca-Cola is throughout Northern American and international business divisions. Ratio analysis expresses the relationship among selected items of financial statement data. A ratio expresses the mathematical relationship between one quantity and another. The relationship is expressed in terms of a percentage, a rate, or a simple proportion. To analyze the primary financial statements, an individual...

Words: 287 - Pages: 2

Free Essay

...22. If all the words (with or without meaning) formed by rearranging the letters of the word GOAT are placed alphabetically in a dictionary, then what will be the rank of the word TOAG? * 7th * 10th * 23rd * 16th 23. If (a+b) = 40, then what is the maximum value of (a * b)? * 400 * 300 * 500 * 600 24. What is the remainder when 2100 is divided by 5? * 2 * 1 * 3 * 4 25. The average age of a class is 19.6 years. The average age of all the boys is 17.4 years and that of all the girls is 22.8 years. What is the ratio of boys to girls in the class? * 12:13 * 13:12 * 11:16 * 16:11 26. The scores of all 55 students in a class are integers. Their average score is 88. If the average of the top 5 rankers is removed, the average score of the class drops by 5. If the second highest score is less than 136, then what is the least possible score of the topper? * 150 * 121 * 151 * 152 27. A bus travels at an average speed of 60 kmph. However if it halts for a certain time every hour, its average speed becomes 40 kmph. For how much time does the bus halt every hour? * 20 min * 10 min * 30 min * 15 min 28. A sells a commodity at the price of Rs. 130/ piece and the cost price of the commodity is Rs. 100/piece. However he has to bear a cost of transportation of Rs. 96 per batch where 1 batch contains 16 pieces. What is his net profit/ piece? * 25 * 23 * 26 *......

Words: 545 - Pages: 3

Premium Essay

...Accounting ratios are a good way to evaluate the business' financial results and performances by comparing the business against different standards by using the ratio figures in the balance sheet. Accounting ratios can offer accurate business performance. The four main methods of ratio analysis are liquidity, solvency, efficiency and probability. Liquidity ratios includes three types of ratios. The three main liquidity ratios are current ratios, acid-test ratios, and defensive interval. Current ratios are the business' current assets divided by its current liabilities. This ratio can help the business assess wether you have enough assets to cover your liabilities. Acid-test ratios are the business' current assets minus stock, and divided by its liabilities. This measures the liability of the business to pay its current liabilities when its due with only quick assets. Defensive interval are liquid assets divided by the business' daily expenses. The allows the business to measure how long your business could survive without cash inflow. (Approximately 30-90 days). Solvency ratios are used to divide loans and bank overdraft by equity, bank overdraft, and long-term loans. The higher the ratio, the more vulnerable the business is to increasing rates. (Most companies will refuse to continue the business when the gearing exceeds 50%). Efficiency ratios include three types of ratios which include, Debtor's turnover, Creditor's turnover and Stock turnover. Debtor's turnover is the......

Words: 381 - Pages: 2

Premium Essay

...Ratio, Vertical, and Horizontal Analysis Check Point Brandy McDonald Principles of Accounting February 24, 2012 Vaunda Davis Ratio, Vertical, and Horizontal Analysis Check Point The three vital tools of financial statements are the ratio, vertical, and horizontal analysis. Each financial statement examines the data within monetary statements of businesses or organizations. Being able to determine the financial stability of a company is important in addressing any areas of weakness or aide in the decision making processes. Ratio analysis is associated with evaluating the liquidity, profitability, and solvency of a corporation to judge performance scenarios. Vertical analysis gauges entries for assets, liabilities, and equities in a balance sheet to compare the proportions of the total account. It enables any size of a business the opportunity to easily compare relative annual changes. Horizontal analysis allows companies to compare performance ratios over a certain period of time, usually one year’s worth of entries. It is also referred to as trend analysis and offers insight into the overall success of a company in order to make sound investments. These types of ratios are able to be used on any item of finance from revenues to earnings within a company. PepsiCo, Inc. The Current Ratio for 2005 is Current Assets 10,454/ Current Liabilities 9,406 which equals 1.11%. The Current Ratio for 2004 is Current Assets 8,639/ Current Liabilities 6,752 which equals......

Words: 491 - Pages: 2

Premium Essay

...Phoenix Week 7-Ratio, Vertical, and Horizontal analysis The three tools of financial statement analysis are the horizontal analysis, vertical analysis, and ratio analysis. These three tools help to evaluate the financial condition of a business. The horizontal analysis, or trend analysis, evaluates a series of financial data over a period of time. It is primarily used in intercompany comparisons, with the purpose of determining increases or decreases in specific items over a time period of 2 or more years. These changes can be expressed either as an amount, or a percentage. The vertical analysis, or common-size analysis, expresses each item in the financial statement, as a percentage of a base amount. Vertical analysis can show percentage changes individual assets, liabilities and stockholders equity. A benefit of the vertical analysis is being able to make comparisons of companies of different sizes. The ratio analysis expresses the relationship among selected items in a financial statement. This relationship is expressed in the form of a percentage, rate, proportion . Ratio analysis can be used to evaluate liquidity, profitability, and solvency in addition to providing red flags that my not be apparent at first glance. PepsiCo, Inc. Appendix A The current ratio for 2005 = 1.11% $10,454 current assets $ 9,406 current liabilities The current ratio for 2004 = 1.28% $8,639 current assets $6,752 current liabilities Two measures of......

Words: 554 - Pages: 3

Premium Essay

...* * * * * * * University Of Phx * ACC 291 Group Project * Coca Cola * Jacob Mulcock, Jermaine Bacosa, Beau Misrasi, Jeff Duncan * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * * Coca Cola Ratios: * * Inventory Turnover= sales/ inventory * 2010: 35,119/ 3,587= 9.79 * 2011: 46,542/3,447= 13.5 * * Recieveable Turnover= net rev/ avg acc rec * 2011: 46,542/ 4,920 = 9.46 * 2010: 35,119/4439 = 7.92 * * Current ratio= current assets/ current liabilities 2010: c/r= 21,579/ 18,508 = 1.17 2011:c/r= 25,497/24,283 = 1.05 Acid Test=cash + short term intrest +net recievables divided by current liabilities 2010: 8,517,000+2,820,000+4,430,000=15,767,000/18,508,000=0.85:1 2011: 12,803,000+1,232,000+4,920,000= 18,955,000/24,283,000=0.78:1 Profit Margin = Net Income/ Net Sales 2010: Profit Margin = 14,243/ 35,119 = 40.5% 2011: Profit Margin = 11,439/ 46,542 = 24.5% Return on Assets = Net Income/Average assets 2010: Return on Assets = 14,243/ (48,671+72,921/2) = 14,243/60,796 = 23.4% 2011: Return on Assets = 11,439/ (72,921+79,974/2) = 11,439/76,448 = 15% Asset Turnover=sales revenue divided by total......

Words: 483 - Pages: 2