Week 2 Individual: Lucent Technologies Case Assignment: Read Case 2.1: Lucent Technologies on pp. 79 and 80 (Ch. 2) of the text. Compose a 500- to 750-word paper that includes your answers to questions 2-4 on p. 79. Question #2: Evalutat the asset‚ debt‚ and equity structure of Lucent Technologies‚ as well as trends and changes found on the common-size balance sheet. After reviewing the case of Lucent Technologies‚ we discover that the assets for Lucent Technologies suffered a decline
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Current Ratio 2012 (‘000) 2013 (‘000) (Current Asset)/(Current Liabilities) (Current Asset )/( Current Liabilities) = (RM 308‚510)/RM161‚786 = RM337‚728/(RM 222‚768) = 1.91 : 1 = 1.52 : 1 The table above shows that Dutch Lady has a decreased
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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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Checkpoint History of State and Federal Prisons Krysta Nasce CJS/230 1/09/2013 Instructor: Richard Angelozzi What is the history of state and federal prison? Prisons‚ unlike jails‚ confine felons sentenced to longer then a year to serve their sentence within the facilities. They are operated by state governments but the Federal Bureau of Prisons also houses federal offenders in Federal penitentiaries. Since its establishment of prisons within the United
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Introductions to Corrections Heather Cunningham CJS/230 April 3‚ 2013 Viviyonne Lee Punishment is the infliction of an unpleasant or negative experience on an offender in response to an offense. Today‚ punishment includes rehabilitation‚ deterrence‚ retribution‚ incapacitation‚ and reparation. Punishment is a penalty that results as a rule or law violation. Once a criminal has been punished through physical or economic sanctions then the criminal is considered square with his victim along
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American Prisons Pam Harvick CJS/230 December 7‚ 2013 Theresa Degard American Prisons In the late 1700’s prison was an idea that had not taken on form. Serving time was a set idea of principals and many saw the need for change. As time went on a penitentiary became a more solid idea that began to take shape. Ideals of a penitentiary A penitentiary was meant to be secular and spiritual (Foster‚ B.‚ 2006). A penitentiary was supposed to be a clean‚ healthy place for inmates to serve their
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2.0 FINANCIAL RATIOS 2 Liquidity Ratios Liquidity ratios measure a business ’ capacity to pay its debts as they come due. It also measures the cooperative’s ability to meet short-term obligations. Liquidity refers to the solvency of the firm’s overall financial position – the ease with which it can pay its bills. Because a common precursor to financial distress and bankruptcy is low or declining liquidity‚ these ratios can provide early signs of cash flow problems and impending
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Analyzing‚ Interpreting‚ and Assessing Visual Art ART/230 November 3‚ 2014 Berta Stead Analyzing‚ Interpreting‚ and Assessing Visual Art The Great Wave off Kanagawa is the most well-known Japanese woodblock art ever created in the history of Japan (Sayre‚ 2010). The masterpiece was created by Hokusai Katsushika‚ known to be the honorable Japanese printmakers of the 19th century. The Great Wave off Kanagawa set precedent for the first of 36 views of Mount Fuji‚ 1823-29 (Sayre‚ 2010). I will discuss
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from customers Purchase inventory Make sales to customers The Recording Process The sequence of five steps in recording and reporting transactions is as follows: Transactions Documentation Journal Ledger Trial Balance Financial Statements Source documents are the original records of any transaction
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