Premium Essay

Financial Ratio for P&G for Year Ended Dec 2011 and 2010

In: Business and Management

Submitted By mariana74
Words 3083
Pages 13
[pic]

BACHELOR OF BUSINESS ADMINISTRATION WITH HONOURS

MAY / 2012

MPW2153

MORAL STUDIES

MATRICULATION NO : 740704125850-001

IDENTITY CARD NO. : 740704-12-5850

TELEPHONE NO. : 016-3699817

E-MAIL : : madelinaj@maybank.com.my

LEARNING CENTRE : SABAH LEARNING CENTRE

Tables Of Contents

1.0 INTRODUCTION

1.1 Drug Laws

2.0 DISCUSSION

2.1 Global Overview on the Status of the Death Penalty for Drug Offences

2.2 The Pros of Death Penalty

2.2.1 Precedent Server

2.2.2 Just Punishment

2.2.3 Society Safety Concerns

2.2.4 Excess Sympathy

2.3 The Cons Of Death Penalty

2.3.1 Wrong Convictions

2.3.2 Costs

2.3.3 Deterrence

2.3.4 Rehabilitation

2.4 Religious Views On Death Penalty

2.4.1 Buddhism

2.4.2 Hinduism

2.4.3 Christianity

2.4.4 Islam

3.0 SUGGESTION TO REPLACE DEATH PENALTY

3.1 Life Imprisonment

3.2 Prison with Parole

3.3 Rehabilitation or Reformatories

3.4 Community Service Orders

4.0 SUMMARY

REFERENCE

1.0 INTRODUCTION

Law is a system of rules and guidelines which are enforced through social institutions to govern behavior. Laws are made by governments, specifically by their legislatures. The formation of laws themselves may be influenced by a constitution (written or unwritten) and the rights encoded therein. The law shapes politics, economics and society in countless ways and serves as a social mediator of relations between people.

The adjudication of the law is generally divided into two main areas. Criminal law deals with conduct that is

Similar Documents

Premium Essay

Mead Jonson Financial Analysis

... Date of Submission: Title of Assignment: Financial Analysis of Mead Johnson Nutrition Company CERTIFICATION OF AUTHORSHIP: I certify that I am the author of this paper and that any assistance I received in its preparation is fully acknowledged and disclosed in the paper. I have also cited any sources from which I used data, ideas or words, either quoted directly or paraphrased. I also certify that this paper was prepared by me specifically for this course. Student's Signature: _____ ***************************************************************** Instructor's Grade on Assignment: Instructor's Comments: Table of Contents Introduction Page 3 Overview of the Company Pages 3 - 5 Financial Statements Pages 5 - 10 Financial Statement Summary Pages 10 - 13 Stock Valuation Pages 13 – 17 Discounted Value of the Firm and Terminal Value Pages 17 - 18 Consideration for Dividend Policy Page 18 Summary Pages 18 - 19 References Pages 20 - 21 Appendices Pages 21 - 28 Financial Analysis of Mead Johnson Nutrition Company The purpose and objectives of this writing are to provide a comprehensive financial analysis of a publicly traded corporation. In this case, the Meade Johnson Nutrition Company is selected for comprehensive financial analysis. Analysis will provide the reader with substantial financial information that will allow one to make a recommendation...

Words: 5129 - Pages: 21

Premium Essay

Financial Statement

..._____________________ Auditors’ report and consolidated financial statements for the year ended 31 December 2011 S. F. AHMED & CO Chartered Accountants House 25, Road 13A, Block D, Banani, Dhaka 1213, Bangladesh Telephones (880-2): PABX 989-4346 & 989-4258 Others 881-6467 & 881-5101 Fax (880-2): 882-5135 E-mails: (i) sfaco@citechco.net (ii) sfaco@sfahmedco.org Website: www.sfahmedco.org Auditors’ Report to the Shareholders of AB Bank Limited We have audited the accompanying consolidated financial statements of AB Bank Limited (“the Bank”) and its subsidiaries, namely, AB Investment Limited, AB Securities Limited, Cashlink Bangladesh Limited, AB International Finance Limited and AB Exchange (UK) Limited which comprise Consolidated Balance Sheet at 31 December 2011 and Consolidated Profit and Loss Statement, Consolidated Cash Flow Statement, Consolidated Statement of Changes in Equity and Liquidity Statement for the year then ended, and a summary of significant accounting policies and other explanatory information. Management is responsible for the preparation and fair presentation of these financial statements in accordance with Bangladesh Financial Reporting Standards, and for such internal control as management considers necessary to enable the preparation of consolidated financial statements that are free from material misstatement, whether due to fraud and error. Our responsibility is to express an opinion on these financial statements based on our audit. We conducted...

Words: 43601 - Pages: 175

Free Essay

2010 Review of Tootsie Roll Industries

...competitor’s candy-counter offerings, which were sold by the scoop from jars (St. James Press, 1996). Sold at a penny apiece and affectionately named after Hirshfield’s five-year old daughter, Clara, whose nickname was “Tootsie,” Tootsie Rolls propelled Hirshfield’s modest corner store into burgeoning candy enterprise that has evolved in little more than a century into the multinational corporation, Tootsie Roll Industries. The Tootsie Roll Industry main head quarter and production plant is located in Chicago, Illinois. Its operations are also in Illinois; Massachusetts; Tennessee; Wisconsin; Mexico City, Mexico; and Concord, Ontario. Today they employee around 2200 employees. The company’s website is www.tootsie.com. Its three top competitors are listed as The Hershey Company (Ticker Symbol HSY), Nestle S.A. (shares are traded at SIX Swiss Exchange symbol NESN.VX (Nestle , 2011), and Mars Inc (privately held company). The board of Directors has appointed PricewaterhouseCoopers LLC as the independent registered public accounting firm for its 2011 fiscal year. PricewaterhouseCoopers LLC has been the company’s independent auditors since 1968 (Tootsie Roll Industries, Inc., 2011). In 1905, Hirshfield realized that he would need more capital to promote and expand his candy business to meet demand. Within the year he merged his operations with a local candy manufacturer, Sterg & Staalberg. In 1917 the company was renamed to Sweets...

Words: 4213 - Pages: 17

Premium Essay

Manager

...important. Figure 1Numbe of Subscription Figure 1Numbe of Subscription At the time of 1997 when Netflix was found, it offers online movie rentals. At 1999, Netflix launches the subscription service, offering unlimited rentals for one low monthly subscription. Before 2007, Netflix uses mail to delivery DVD to customers. At 2007, Netflix introduces streaming, which allows members to instantly watch television shows and movies on their personal computers. It’s a very successful strategy change to introduce streaming which gives Netflix a new way to grow subscriptions with lower operation cost and more scalable. From the number of subscriptions of Netflix in Figure 1, we can see that after 2007, the growth rate is sharper than before. But at 2010, Netflix wants to change his business model to split off domestic DVD business, put focus on...

Words: 4917 - Pages: 20

Premium Essay

Mcdonald's Financial Analysis

...Business Strategy Analysis: McDonald’s Corporation is the world’s largest fast-food chain in the restaurant industry, serving on average 69 million customers a day. Their stores are corporate or franchised owned, with franchising being highly beneficial to their success by producing 32% of their total revenue. McDonald’s is in a highly competitive industry with market saturation because of low barriers to enter. The industry competes on price, quality, and service. McDonald’s faces competition with full-service restaurants and fast-food restaurants in the area. Their main competitors are Burger King, YUM! Brands, and Wendy’s International. The industry has faced scrutiny on the quality of their products because of a more health concise society. McDonald’s strategy for success is based off of cost efficiency, product development, and marketing and promotions. These factors help form the strong brand that McDonald’s is today. Since their establishment with Ray Kroc, they have focused on driving their success from the 3-legged stool principal representing: McDonald’s employees, the owner/operators, and their suppliers. The stool needs all three to have a good balance in order to function, without either one of the legs success cannot be achieved. All three of them work together to create new products, to reduce costs, and to achieve outstanding customer service. There is commitment in helping all three legs of the stool to succeed. The suppliers play a key role by providing high...

Words: 5685 - Pages: 23

Free Essay

Business Marketing

...Apex Adelchi Footwear Limited Annual Report CONTENTS Corporate Directory Notice of Annual General Meeting Financial Highlights Value Added Statement Report of the Directors Status of Securities and Exchange Commission Compliance Auditors’ Report to the Shareholders Balance Sheet Profit & Loss Account Cash Flow Statement Statement of Changes in Equity Notes to the Accounts 2 3 4 5 6 21 24 25 26 27 28 29 Apex Adelchi Footwear Limited Annual Report CORPORATE DIRECTORY BOARD OF DIRECTORS Syed Manzur Elahi Syed Nasim Manzur Munize Manzur Khasru Syed Gias Hussain Niaz Ahmed Choudhury Adelchi Sergio Samson H. Chowdhury Chairman Managing Director Director Director Director Director Independent Director Managing Director Deputy Managing Director & CFO Executive Director Executive Director Company Secretary Financial Controller General Manager General Manager Head of Human Resources General Manager MANAGEMENT TEAM Syed Nasim Manzur Syed Gias Hussain Abdul Momen Bhuiyan A.A. Mosaddeque S.M. Shahjahan Dilip Kajuri Atiqul Islam Syed Md. Mustaque Md. Mominul Ahsan Pradip Kanti Saha AUDITORS Shiraz Khan Basak & Co. Chartered Accountants TAX ADVISER Khandker Fazlul Quadir LEGAL ADVISER Muhammad Mohsen Rashid Advocate, Supreme Court of Bangladesh BANKERS Janata Bank Limited Bank Asia Limited Prime Bank Limited City Bank Limited Bank Al Falah Limited REGISTERED OFFICE House No. 06, Road No. 137 Block - SE(D) , Gulshan-1 Dhaka-1212, Bangladesh Email:...

Words: 15234 - Pages: 61

Premium Essay

Accrual Accounting

...960 Cost of goods sold……………………………………… (270) All other expenses……………………………………… (300) Net income……………………………………………….. $ 390 Beginning cash………………………………………….. $ 105 Collections ($700 − $30)……………………………….. 935 Payments for: inventory………………………………. (370) everything else………………………. (285) Ending cash……………………………………………… $ 385 (10 min.) S 3-2 Statement Reports (Amounts in millions) Income statement Interest expense………………. $1.8 Balance sheet Notes payable ($3.9 + $2.3 − $2.0)…………. $4.2 Interest payable……………….. 0.1 (10 min.) S 3-3 At the end of each accounting period, the business reports its performance through the preparation of financial statements. In order to be useful to the various users of financial statements they must be up-to-date. Accounts such as cash, Equipment, Accounts Payable, Common Stock and Dividends are up-to date and require no adjustment at the end of the accounting period. Accounts such as Accounts Receivable, Supplies, Salary Expense and Salaries Payable may not be up to date as of the last day of the accounting period. Why? Because certain transactions that took place in the month may not have been recorded. The accrued salaries, which are owed to the employees yet have not been paid, are an expense related to the current period. The salaries that are owed to the employees but are unpaid also represent a liability or debt that is owed by the business. The business...

Words: 11383 - Pages: 46

Premium Essay

You Are an Investment Analysis

...You Are an Investment Analyst Jennifer Nixon Financial Accounting Accounting 557 June 16, 2013 Dr. Alfred C. Greenfield, Jr. Introduction In this paper, I am a representative from Beacon Consulting and Accounting Services. I will be performing a complete evaluation of the Pepsi and Coca Cola companies. I’ve been assigned to complete a stock market analysis that will be presented to a client as part of a professional consultation process. Background information for both companies will included in the analysis in order to provide a summary of each company. Another part of my analysis will include the examination of stock trends for both companies as well as the stock trends that will be based from the initial public offering day to January 1, 2012. I will also display current events that are surrounding both companies to better assist in the analysis. Finally, the financial statements of each company will be analyzed. After all of the information has been gathered, it will be reviewed in order to make a recommendation as to which company will be the best investment opportunity for the client. Analyze each company’s history, product / services, major customers, major suppliers, and leadership and provide a synopsis of each company. Coca Cola was founded in 1886, John Pemberton invented the first prototype of soda.   Over a century later, The Coca-Cola Company has produced more than 10 billion gallons of syrup.   The company is the world’s leading manufacturer...

Words: 3117 - Pages: 13

Premium Essay

Paper

...amount of regular income that a company can expect to earn from its normal operations. In order to distinguish a company’s net income from its sustainable income, irregular items, such as a once-in-a lifetime gain or discontinued operations, are reported separately on the income statement.  2. Items (a), (d), and (g) are extraordinary items; item (h) is debatable.  3. This would not be considered a favorable trend for McDonell Inc. The relevant earnings per share figures are the $3.26 in 2009 and the $2.99 in 2010. These figures indicate that, unless there was a sale of common stock, the earnings from the continuing operations of the company decreased during 2010. This should give the company’s management some concern because they will not always be able to count on revenue or gains from irregular items.  4. Companies report a change from FIFO to average cost pricing for inventory retroactively. That is, they report both the current period and any previous periods reported on the face of the statement using the new principle. As a result, the same principle applies in all periods. This treatment improves the ability to compare results across years.  5. Tootsie Roll reported “Other comprehensive earnings” of $810,000 in 2007. “Comprehensive earnings” exceeded “Net earnings” by 1.6% [($52,435 – $51,625) ÷ $51,625]  6. (a) Andrea is not correct. There are three characteristics: liquidity, profitability, and solvency. (b) The three parties are not primarily...

Words: 4190 - Pages: 17

Premium Essay

Annual Report Diamond Bank of Nigeria 2011

...DIAMOND BANK PLC AUDITED FINANCIAL STATEMENTS 31 DECEMBER 2011 DIAMOND BANK PLC Table of Content Page Directors' report 1 Compliance with Code of Corporate Governance 7 Directors' responsibility and approval 25 Auditors' report 26 Statement of significant accounting policies 28 Profit and loss accounts 36 Balance sheets 37 Cash flow statements 38 Notes to the financial statements 39 Statement of value added 73 Five-year financial summary 74 Financial risk analysis 78 DIAMOND BANK PLC Directors' Report For period ended 31 December 2011 The directors present their annual report on the affairs of Diamond Bank Plc (“the Bank”) and its subsidiaries ("the Group"), together with the financial statements and auditors' report for the period ended 31 December 2011. a. Legal Form The Bank was incorporated in Nigeria under the Companies and Allied Matters Act 1990 as a private limited liability company on 20 December 1990. It was granted license on the 15 March 1991 to carry on the business of commercial banking and commenced business on 21 March 1991. The Bank converted into a Public Limited Liability Company on 28 February 2005. The Bank’s shares were listed on the 27 May 2005 on the floor of the Nigerian Stock Exchange by way of introduction. b. Principal Activity and Business Review The principal activity of the Group continues to be the provision of banking and other financial services to corporate and individual customers. Such services include granting...

Words: 38866 - Pages: 156

Premium Essay

Trades

...improving agriculture, widening scope of education, a balanced economy, friendlier infrastructure, vividly sketched out laws unstained by any kind of corruption will create the right climate for swift growth of the futures market. The PEST analysis shows that most of the factors considered are indeed going in favour of India’s futures market. INTRODUCTION A futures contract is a legally binding agreement to buy or sell a commodity or financial instrument sometime in the future at a price agreed upon at the time of the trade. While actual physical delivery of the underlying assets seldom takes place, futures contracts are nonetheless standardized according to delivery specifications, including the quality, quantity, and time and location. The only variable is price, which is discovered through the trading process. In this study we are trying to find out the opportunities and challenges of futures trading in India through PEST analysis. One of the key benefits of trading in the futures markets is that it offers the trader financial leverage, which is the ability of a trader to control large Dollar/Rupee amounts of a commodity with a comparatively small amount of capital. As such, leverage magnifies both gains and...

Words: 6883 - Pages: 28

Premium Essay

Mr Ahsan Aslam

...Financial Accounting for Decision Makers Visit the Financial Accounting for Decision Makers, sixth edition Companion Website at www.pearsoned.co.uk/atrillmclaney to find valuable student learning material including: G G G G G Self assessment questions to test your learning A study guide to aid self-learning Revision questions and exercises to help you check your understanding Extensive links to valuable resources on the web Comments on case studies to aid interpretative and analytical skills   We work with leading authors to develop the strongest educational materials in accounting, bringing cutting-edge thinking and best learning practice to a global market. Under a range of well-known imprints, including Financial Times Prentice Hall, we craft high-quality print and electronic publications which help readers to understand and apply their content, whether studying or at work. To find out more about the complete range of our publishing, please visit us on the World Wide Web at: www.pearsoned.co.uk   6th Edition Financial Accounting for Decision Makers Peter Atrill and Eddie McLaney   Pearson Education Limited Edinburgh Gate Harlow Essex CM20 2JE England and Associated Companies throughout the world Visit us on the World Wide Web at: www.pearsoned.co.uk Second edition published 1999 by Prentice Hall Europe Third edition published 2002 by Pearson Education Limited Fourth edition 2005 Fifth edition 2008 Sixth edition 2011 © Prentice Hall Europe...

Words: 211090 - Pages: 845

Premium Essay

Picture

...JWCL165_c14_674-725.qxd 8/16/09 7:46 AM Page 674 14 Financial Statement Analysis Chapter STUDY OBJECTIVES After studying this chapter, you should be able to: 1 Discuss the need for comparative analysis. 2 Identify the tools of financial statement analysis. 3 Explain and apply horizontal analysis. 4 Describe and apply vertical analysis. 5 Identify and compute ratios used in analyzing a firm’s liquidity, profitability, and solvency. 6 Understand the concept of earning power, and how irregular items are presented. 7 Understand the concept of quality of earnings. The Navigator ✓ The Navigator Scan Study Objectives ■ Read Feature Story ■ Read Preview ■ Read text and answer p. 681 ■ p. 694 ■ Work Comprehensive Do it! p. 699 Do it! ■ p. 701 p. 703 ■ ■ Review Summary of Study Objectives ■ Answer Self-Study Questions ■ Complete Assignments ■ ✓ Feature Story IT PAYS TO BE PATIENT In 2008 Forbes magazine listed Warren Buffett as the richest person in the world. His estimated wealth was $62 billion, give or take a few million. How much is $62 billion? If you invested $62 billion in an investment earning just 4%, you could spend $6.8 million per day—every day—forever. How did Mr. Buffett amass this wealth? Through careful investing. You think you might want to follow Buffett’s example and transform your humble nest-egg into a mountain of cash. His techniques have been...

Words: 23798 - Pages: 96

Premium Essay

Econ

...The Australian Financial System in the 2000s: Dodging the Bullet Kevin Davis* Abstract The global financial crisis (GFC) occupied only a quarter of the decade of the 2000s but, because of its severity and implications for future financial sector development, dominates the decade. The Australian financial system coped relatively well with the GFC, raising the question of whether there was something special about its structure and prior evolution which explains that experience. This paper reviews Australian financial sector performance and development over the decade, then provides a more detailed overview of the Australian GFC experience and its implications, and considers explanations for the Australian financial sector resilience. 1. Introduction The Australian (and global) financial system entered the first decade of the millennium preparing for a systems crisis, in the form of the Y2K computer scare, which on 1 January 2000 passed without event. But towards the end of the decade, the financial sector was faced with, arguably, its most serious systemic crisis ever, which the Australian financial system and economy weathered relatively well compared with advanced nations in the northern hemisphere.1 While the GFC occupied only one-quarter of the past decade (from mid 2007), it prompts the questions which this review must seek to answer. Was there something about the structure and evolution of the Australian financial system which explained its resilience in the face...

Words: 22385 - Pages: 90

Premium Essay

Hul Company

... |04 | |3 |AWARDS AND RECOGNITION |06 | |4 |FINANCIAL ANALYSIS |08 | | |TRENDS AND FORCES | | | |COMPETITION | | |5 |NOTES TO STATEMENT |10 | | |BALANCE SHEET | | | |INCOME STATEMENT | | | |CASH FLOW | | |6 |REASONS FOR RATIOS |16 | |7 |FACTORS AFFECTING HUL |17...

Words: 4382 - Pages: 18