...3-1) Days sales outstanding = Account receivables/Average sales per day Account receivable = Average sales per day * Days sales outstanding Account receivable = $20000 * 20 Account receivable = $400,000 3-2) Equity multiplier = 1/Equity ratio Equity ratio = 1/Equity multiplier = ½.5 = 0.4 Debt ratio = 1-Equity ratio = 1-0.4 = 0.6 =60% 3-3) Book value per share = Common equity / Shares outstanding = $6000m / 800m = $7.5 Market/book ratio = Market price per share / Book value per share = $75/$7.5 = 10 3-4) Price per share = Price/cash flow ratio * Cash flow per share = $3 * 8 = $24 P/E ratio = Price per share / Earnings per share = $24 / $1.5 = 16 3-5) Common equity = Total assets / Equity multiplier = $50 / 2 = $25 million ROE = Net income available to common stockholders / Common equity = ($100m * 0.03)/$25m = $3m/$25m = 0.12 = 12% 3-6) ROA = Profit margin * Total assets turnover Total assets turnover = ROA / Profit margin = 10% / 2% = 5 ROE = ROA * Equity multiplier Equity multiplier = ROE / ROA = 15% / 10% = 1.5 3-7) Current ratio = Current assets / Current liabilities Current liabilities = Current assets / Current ratio = $3m / 1.5 = $2 million Quick ratio = (Current assets – Inventories) / Current liabilities Inventories = Current assets – (Current liabilities * Quick ratio) = $3m – ($2m * 1) = $3m - $2m = $1 million 4-1) FVN = PV * (1+I)N = $10000*(1+0.1)5 = $10000 * 1.61051 = $16105.10 4-2) PVN =...
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...‘Framework for the Preparation and Presentation of Financial Statements’ Summary OVERVIEW The conceptual framework applicable on adoption of Australian equivalents to International Financial Reporting Standards (IFRS) will be: • SAC 1 ‘Definition of the Reporting Entity’; • SAC 2 ‘Objective of General Purpose Financial Reporting’; and • ‘Framework’ - Framework for the Preparation and Presentation of Financial Statements. The existing Australian conceptual framework is provided in: • SAC 1 ‘Definition of the Reporting Entity’; • SAC 2 ‘Objective of General Purpose Financial Reporting’; • SAC 3 ‘Qualitative Characteristics of Financial Information’; and • SAC 4 ‘Definition and Recognition of the Elements of Financial Statements’. SAC 1 and SAC 2 will continue to apply in order to provide guidance for the IFRS application paragraphs. The ‘Framework’ will replace SAC 3 and SAC 4 which will be withdrawn. Although the ‘Framework’ is brief in comparison to SAC 3 and SAC 4, the concepts are similar with the key differences being that the ‘Framework’: ( includes prudence as a qualitative characteristic; and ( identifies two components to both income and expenses. INTRODUCTION The conceptual framework sets out the concepts underlying the preparation and presentation of general-purpose financial reports. The accounting standards, rules and guidance applicable under AASB 101 ‘Presentation of Financial...
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...Chapter I Background of the Study Introduction Cases of Dengue caused by insects especially mosquitoes are increasing year by year. Dengue is a disease caused by any 1 of 4 related dengue viruses. The viruses are transmitted to humans by the bite of an infected mosquito. There are 2 types of dengue, with dengue hemorrhagic fever being the more severe, and sometimes fatal, though much less common form of the infection. Dengue is endemic in at least 100 countries such as Asia, the Pacific. Dengue cannot be spread directly from person to person, so you can’t catch it from shaking hands, a sneeze, a doorknob or a toilet seat. Dengue is spread from person to person by the bite of an infected mosquito. The mosquito becomes infected with dengue virus when it bites a person who already has the dengue virus in their blood, typically in the time frame just before the infected person starts to have symptoms of the disease. About one week after biting an infected person, the mosquito can transmit the virus while biting a healthy person. A single infected mosquito can infect multiple people, who in turn can infect multiple mosquitoes — and the cycle continues. A bite from a female carrier mosquito can cause you fever, often as high as 104 - 105 degrees Fahrenheit, fatigue, headache, and swollen nymph nodes and might lead to death if it was not treated immediately. A total of 54,659 dengue cases were reported nationwide from January 1 to August 14, 2010, much higher than the recorded...
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...Review test (classes no. 2) Note: - The aim of the test is to review the material from the last classes. The test won’t be officially evaluated and there won’t be any consequences of solving it - Try to solve the test without looking at the materials from the classes - This is a multiple choice test (in some questions more than one answer might be correct) 1. The morale hazard is: a. a method of risk manipulation, b. external conditions that affect the size of the peril, c. individual response of the insured person caused by the awareness of the insurance coverage, d. all of the above. 2. Which of the following criteria must be satisfied in insurable event? a. a large group of similar items exposed to the same peril, b. the event is independent of the will of the individual, c. definite and measurable losses, d. nonrandom and ordinary losses. 3. An active risk retention is: a. a conscious decision to retain the risk, b. an unconscious decision to retain the risk, c. can be motivated financially, d. all of the above. 4. An example of risk distribution is: a. a partnership, b. an insurance, c. a smoke detector, d. all of the above. 5. The pure risk is a situation which may result in: a. gain, loss or no change, b. loss or no change, c. gain or loss, d. gain or no change. 6. Mark the main types of a hazard: a. physical hazard, b. moral hazard, c. morale hazard d. investing hazard. 7. The physical hazard is: a. personal traits which make people more inclined to dishonesty, b...
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...DASDSAAAASi vous utilisez un lecteur d'écran, cliquez ici pour désactiver la Googlerecherche instantanée. Recherche Environ 7 720 000 résultats (0,32 secondes) Web Images Maps Vidéos Actualités Applications Plus Montréal, QC Changer le lieu Options de recherche Le Web Pages en français Pays : Canada Pages en langue étrangère traduites Plus d'outils Essayez avec cette orthographe : cell phone is a gadget yahoo Résultats de recherche Go Gadgets Iphone / Cell Phone Repair Las Vegas in ... - Yahoo Local local.yahoo.com/info-101935430-go-g... - États-Unis - Traduire cette page Find Go Gadgets Iphone / Cell Phone Repair Las Vegas in Las Vegas with Address, Phone number from Yahoo! US Local. Includes Go Gadgets Iphone / Cell ... Mobile Phones » Coolest Gadgets www.coolest-gadgets.com/category/mobile-phones/ - Traduire cette page Simply plug the gadget into your home phone system via phone cord. Then connect up to three cell phones via Bluetooth. That's it. When your cell phone rings ... Cell Phone Goodies - ThinkGeek :: Stuff for Smart Masses www.thinkgeek.com › Gadgets - Traduire cette page Items 1 - 70 – Selling geek t-shirts, mugs, ties, high caffeine products, and many other gifts for programmers, linux hackers, and open source geeks. What is a widget wiki.answers.com › ... › Name Origins - Traduire cette page Widgets, go to the official website, http://widgets.yahoo.com/ then click on a button ... In Cell phone lingo a widget is a shortcut that...
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...DMC COLLEGE FOUNDATION INC School of Hotel, Restaurant and Institution Management Dipolog City PRACTICUM EVALUATION Name of Student: ____________________________________________ Date: ___________________ Direction: Please rate the student using the following scoring system: 5 --- EXCELLENT 4 --- VERY GOOD 3 --- GOOD 2 --- NEEDS IMPROVEMENT 1 --- UNSATISFACTORY NA --- NOT APPLICABLE CRITERIA | RATING | I. JOB PERFORMANCE | | 1. Does he/she have the know-how and is well informed as the nature and details of the duties and responsibilities assigned to him/her? | | 2. Does he/she consider the amount of work accomplished and the promptness with which the work completed? | | 3. Is he/she able to perform his/her work with accuracy and neatness? | | 4. Does he/she turn in work that is up to standards? | | 5. Does he/she show honesty and trustworthiness in the observance of confidential matters and the proper use of official time? | | 6. Is he/she careful in handling materials and equipment entrusted to him/her? | | 7. Does he/she practice preservation, conservation and recycling of materials entrusted to him/her? | | II. PERSONAL QUALITIES | | 1. Does he/she have good appearance: wear proper attire for work; is neat and well-groomed? | | 2. Does he/she have strong sense of personal initiative? Is he/she able to think and plan by himself/herself...
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...Smile Consumer Behaviour - chapter 1 - January 2nd, 2009 hie .. these are consumer behaviour schiffman notes .. il b uploading chapter wise (chpter 1 - Chpter 12)... unable to attach them .. CHAPTER 1 Consumer Behavior: Its Origins and Strategic Applications LEARNING OBJECTIVES After studying this chapter students should be able to: 1. Understand the impact of the digital revolution on general consumer behavior. 2. Define consumer behavior. 3. Identify the two major approaches to the study of consumer behavior. 4. Understand the development of the marketing concept. 5. Understand the role of consumer research in the study of consumer behavior. 6. Understand how segmentation, targeting, and positioning are used in the study of consumer behavior. 7. Define customer value, satisfaction, and retention. 8. Discuss the role of ethics in marketing. 9. Describe the societal marketing concept. 10. Briefly discuss the three interlocking stages of consumer decision-making. CHAPTER SUMMARY The study of consumer behavior enables marketers to understand and predict consumer behavior in the marketplace; it is concerned not only with what consumers buy but also with why, when, where, and how they buy it. Consumer research is the methodology used to study consumer behavior; it takes place at every phase of the consumption process: before the purchase, during the purchase, and after the purchase. Consumer behavior is interdisciplinary; that is, it is based on...
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...Copyright 2013 Wesley Methodist Church Klang. Songs Library Powered by WebTeam @ Klang Wesley Above All Writer/Composer : Paul Baloche Original Key : A | Current Key : A | | | Print Version : Small | Medium | Large | Intro A D Esus E A D/A Verse A E/D D Esus E AAbove all powers, a - bove all kingsA/C# E/D D Esus E AAbove all na - ture and all created thingsA/G# F#m Amaj7/E D A/C#Above all wisdom and all the ways of manBm7 D/A E/G# AYou were here before the world began A/C# E/D D Esus E AAbove all kingdoms, above all thrones A/C# E/D D Esus E AAbove all wonders the world has ever known A/G# F#m Amaj7/E D A/C#Above all wealth and treasures of the earthBm7 D/A C#sus/G# C#There’s no way to measure what You’re worth Chorus A Bm7 E/G# ACrucified, laid behind the stone Bm7 E/G# AYou lived to die, rejected and alone A/G# F#m Amaj7/E D A/C#Like a rose trampled on the ground Bm7 A/C# D2 EsusYou took the fall and thought of meE A D Esus E A D/A AAbove all Above All Writer/Composer : Paul Baloche Original Key : A | Current Key : D | | | Print Version : Small | Medium | Large | Intro D G...
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...1 Discussion Rubric: Graduate Your active participation in the discussion forums is essential to your overall success this term. Discussion questions are designed to help you make meaningful connections between the course content and the larger concepts and goals of the course. These discussions offer you the opportunity to express your own thoughts, ask questions for clarification, and gain insight from your classmates’ responses and instructor’s guidance. Requirements for Discussion Board Assignments Students are required to post one (1) initial post and to follow up with at least two (2) response posts for each discussion board assignment. For your initial post (1) you must: • Compose a post of one to two paragraphs • Complete the initial post by Thursday at 11:59 PM EST of the module week • Take into consideration material such as course content and other discussion boards from the current module and previous modules, when appropriate For your response posts (2) you must: • Reply to at least two different classmates outside of your own initial post thread • Complete the two response posts by Sunday at 11:59 PM EST • Demonstrate more depth and thought than simply stating “I agree” or “You are wrong.” Guidance is provided for you in each discussion prompt. Rubric |Critical Elements |Distinguished |Proficient |Emerging |Not Evident ...
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...------------------------------------------------- FINAL EXAM ------------------------------------------------- Fall 2015 ------------------------------------------------- Investments ------------------------------------------------- BUS 315 Student Name: _____________________________Student Number:_________________ DURATION: 3 HOURS No. of Students: 125 Department Name & Course Number: BUSI 315 Section: D100 Course Instructor(s): Yuriy Zabolotnyuk ------------------------------------------------- AUTHORIZED MEMORANDA Financial calculator Students MUST count the number of pages in this examination question paper before beginning to write, and report any discrepancy to a proctor. This question paper has 9 (nine) pages. This examination question paper may not be taken from the examination room. In addition to this question paper, students require: an examination booklet yes Scantron sheet yes ------------------------------------------------- Do ALL 25 multiple choice problems: 2 marks per question for a total of 50 marks. 1) Compared to investing in a single security, diversification provides investors a way to: a) Increase the expected rate of return. b) Decrease the volatility of returns. c) Increase the probability of high returns. d) All of the above 2) In a 5-year period, the annual returns on an investment are 5%, -3%, -4%, 2%, and 6%. The standard deviation of annual returns on this investment...
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...modern special report 1 0 1 0 1 28 Ju ly 2 0 1 1 / M o d E R n MaTE Rial S Hand ling 1 11 11 1 00 00 0 11 0 1 00 11 11 0 00 0I 1 00 11 0 10 01 0 11 0 01 1 00 11 0 00 10 1 1 11 000 0 By Bob Trebilcock, Executive Editor f you’re of a certain age, you may remember those crazy bounces you could get from a Super Ball. The image is an apt way of describing the bounce in the market for supply chain management software in 2010. The worldwide market for supply chain management software applications, maintenance and services, or SCM, came in at $6.755 billion in 2010, including applications for procurement software, and nearly $4.6 billion without procurement, according to Chad Eschinger, a research director with Gartner (www.gartner.com). That’s an impressive 10% bounce over 2009. “It was a good, up year,” Eschinger says. That’s a bit of an understatement given that 2009 had posted a 1.9% decline over prior year revenues, the first year-overyear drop in revenues for SCM software since Modern began publishing an annual Top 20 list in 2001. When it comes to market leadership, 2010 reminds us of the lyrics from that old Billie Holliday song, “God Bless The Child:” “Yes, the strong gets more, while the weak ones fade.” The market leaders look much the same as they did in 2009, with SAP ($1.317 billion) and Oracle ($1.21 billion) still at the top of the list and posting impressive gains over 2009. They were followed by JDA Software ($362 million), Manhattan Associates ($136...
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...Assignment front sheet |Qualification |Unit number and title | |BTEC Level 5 National Diploma |Unit 1: The Hospitality Industry | |Learner name | Assessor name | | |Hong Luco Jingseng | |Date issued |Completion date |Submitted on | |19th September 2014 |10th November 2014 | | | | | |Assignment title |Analyze the business sectors in hospitality industry | | |Grading criteria |Task | | |Criteria...
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...UNIT OUTLINE Read this document to learn essential details about your unit. It will also help you to get started with your studies. BMA247 Organisational Behaviour Semester 2, 2015 THIS UNIT IS BEING OFFERED IN: SHANGHAI OCEANS UNIVERSITY (SOU) Taught by: Dr Sarah Dawkins (UTAS Unit Coordinator) & Cindy He (SOU Lecturer) CRICOS Provider Code: 00586B BMA247, Organisational Behaviour 2 Contents Contact Details ........................................................................................................................................ 2 Unit Description ...................................................................................................................................... 3 Prior Knowledge &/or Skills OR Pre-Requisite Unit(s) ............................................................................ 3 Enrolment in the Unit ............................................................................................................................. 3 When does the unit commence? ............................................................................................................ 3 Intended Learning Outcomes and Generic Graduate Attributes for BMA247, Organisational Behaviour ................................................................................................................................................ 4 Learning Expectations and Teaching Strategies/Approach ........................................
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...ALIF ( ) أ 1. Aban : : َﺑَـﺎنperbuatan yang sangat jelas, nama putra khalifah أـ ‘Utsman bin ‘Affan 2. Abiy : : أﺑﻲyang memiliki kepribadian yang kuat yang pantang ّ َِ tunduk terhadap tekanan 3. Abyan : : أﺑ َﻦyang lebih jelas َ ْﻴ 4. Adib : : أدﻳْﺐsastrawan َِ 5. Ahmad : : أﺣ َﺪyang banyak dipuji-puji, nama yang diberikan oleh Allah َ ْﻤ kepada Nabi Muhammad dalam al-Qur’an 6. Arib : : أرﻳْﺐyang cerdik dan berakal َِ 7. Arhab : : أر َﺐyang lapang dada َ ْﺣ 8. Asad : : أ َﺪsinga (lambang keperkasaan) َﺳ 9. Asmar : : أﺳ َﺮyang berkulilt coklat, abu-abu َ ْﻤ 10. As’ad : : أﺳ َﺪyang lebih bahagia َ ْﻌ 11. Asyqar : : أﺷ َﺮyang berambut pirang َ ْﻘ 12. Asyhab : : أﺷ َﺐwarna putih yang bercampur hitam, sebutan lain bagi singa. َ ْﻬ 13. Ashil : : أﺻﻴْﻞyang asli ِ َ 14. Anis : : َ ِﻴْﺲ أﻧ yang dapat menenangkan hati dari kerisauan/keterasingan 15. Akram : : أآ َمyang lebih mulia َ ْﺮ 16. Aman : : َ َــﺎنrasa aman أﻣ 17. Amin : : َ ِﻴْــﻦyang dapat dipercaya أﻣ 18. Amir : : أﻣﻴْﺮEmir, pemimpin, yang memerintahkan َِ 19. Anwar : : أﻧﻮرyang lebih bercahaya َ َْ 20. Arkan : : أر َﺎنpondasi, pokok َ ْآ 21. Awwab : : أ ﱠابyang amat taat kepada Tuhan, julukan bagi nabi Daud َو 'alaihissalam 22. Ayib : : ﺁ ِﺐyang kembali ﻳ 23. Ayyub : : أﻳﻮْبyang banyak kembali, nama nabi َﱡ 24. Islam : : إﺳﻠﺎمkeislaman َْ ِ 25. I’tisham : :اﻋﺘ َﺎمberpegang teguh ِ ْ ِﺼ 26. Iklil : : إآﻠﻴْﻞmahkota...
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...Sama zmiana nie jest dla ludzi niczym nowym. To, co jest nowe, to tempo jej wprowadzania. Wiele korporacji nie dostrzega zachodzących zmian i nie traktuje ich jako szansy dla siebie. w ten sposób Tracą klientów i rację bytu Zmiana profilu działania firmy kiedyś obecnie wymagała całego roku w ciągu miesiąca, a nawet tygodnia Istnieje presja na szybkie reakcje. Brak spokoju zbiera żniwo w postaci stresów. Znajdowanie się pod stałą presją narusza potrzebę bezpieczeństwa. Zmiany przybierają formy: nowych relacji z otoczeniem, czemu towarzyszy zmiana natury kontaktów z rynkiem, redefiniowanie własnych granic, reidentyfikacja organizacji, nowych powiązań wewnętrznych i sposobów działania, gdy organizacja jest doświadczana przez wiek i nowych liderów. Towarzyszy temu zmiana sposobów koordynacji, nowe struktury i zwyczaje, nowych struktur kontroli i rozkładu władzy w organizacji. Zmiany we współczesnym świecie wpływają nie tylko na organizacje, lecz także na ludzi. Zmiany te mogą: być nękające i mobilizujące, wyzwalać nowe pomysły, entuzjazm, konfrontować z wyzwaniami, budzić z wygodnictwa, spowodować poprawę naszego życia. Zmiany przynoszą liczne problemy i niepokoje Zagrożenie redukcji zatrudnienia Dotyczące bytu Konieczność przekwalifikowania się Bezrobocie Zmuszają do opanowania procedur działania Nowe technologie Uczenia się nowych rzeczy i zachowań Wyzwanie dla naszych wierzeń Nowe odkrycia Zagrożenie...
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