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
Premium Ratio decidendi Common law Law
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
Premium Generally Accepted Accounting Principles Financial ratios
FINANCIAL RATIO ANALYSIS Based on the table 1‚ it shows that the financial ratio was divided into four parts which are liquidity‚ assets management‚ long-term debt paying ability and profitability. Liquidity ratios are particularly interesting to short-term creditors and it is focus on current assets and current liability. In addition‚ General Thumb of rule for the current ratio should be at least 2:1. For the Gemini Electronic the current ratio is consistent and it is increase in year 2006. But
Premium Financial ratios Financial ratio Generally Accepted Accounting Principles
A PROJECT REPORT ON AN ANALYSIS & COMPARATIVE STUDY OF FINANCIAL STATEMENTS FOR KALYANI STEELS LTD.‚ PUNE SUBMITTED TO UNIVERSITY OF PUNE IN PARTIAL FULFILMENT OF TWO YEARS FULL TIME COURSE MASTERS IN BUSINESS ADMINISTRATION(MBA) SUBMITTED BY KETAN P. SHETTI (BATCH 2005-07) VISHWAKARMA INSTITUTE OF MANAGEMENT‚ PUNE-48 1 To Whomsoever It May Concern This is to certify that Mr. Shetti Ketan Prakash is a bonafide student of Vishwakarma Institute of Management‚ Pune. He has successfully
Premium Financial ratios Generally Accepted Accounting Principles Inventory
Samantha Lynch 6/2/2013 English 1410 Wendell Berry Essay Marriage At Its Best After writing “Why I Am Not Going To Buy A Computer‚” in the 1987 edition of Harper’s‚ Wendell Berry was critiqued by readers who felts he was using his wife as a “drudge.” Berry writes that‚ “My wife types my work. She sees things that are wrong and marks them with small checks in the margins. She is my best critic because she is the one most familiar with my habitual errors and weaknesses. She also understands
Premium Marriage Husband Wife
The acai berry is one of the healthiest berries you will ever find and is a great addition to your diet. Acai is an indigenous berry commonly found in the rain forests of the Amazon . It is rich in anitoxidants and has been known for centuries as an immune -stimulating‚ healing‚energy-boosting fruit. Research has shown that this antioxidant-rich berry may be able to support in the prevention of diseases associated with oxidative
Premium
the Acai Berry Robyn Roberson May 30‚ 2011 Gamma Alexis LeBlanc Aveda Institute Benefits of the Acai Berry The Acai berry (ah-SAH’-ee) is known around the world as a “super fruit” The Acai berry is a one inch-long purple berry; that grows high atop the 90 foot tall Acai palm tree‚ native to Central and South America. This highly perishable berry is related to the blueberry and cranberry; and holds more antioxidant power than the blackberry‚ oranges‚ and even red wine. The berry must be
Premium Fruit Antioxidant Vitamin C
The Truth about Goji Berries – What Are Their Effects on Your Health? So you’re doing your shopping list for the super-healthy-foods that you decided to eat from now on. Here is our suggestion to help you with your list – Goji Berries. Believe it or not‚ Goji Berries are considered to be the most nutritionally dense fruit that can be found on Earth. In China and Tibet medicine‚ Goji berries have been used for thousands of years. These countries also used them as a culinary ingredient. This super-food
Premium Nutrition Obesity Vitamin
Profitability Profitability is the relationship between profit and sales and helps managers to determine how well each dollar of sales generates profits The level of profitability depends on: 1. The volume of sales 2. The percentage mark-tup applied 3. The level of expenses incurred There are three ratios to measure profitability: Gross Profit Ration (GPR) Is derived from the income statement It shows how well the company is maintaining and adequate margin between sales and purchases
Premium Balance sheet Generally Accepted Accounting Principles Inventory
Freeport Indonesia 1. Please analyze the situations that are faces by Freeport Indonesia using Situation Analysis (SA) approach. 2. One of the situations faced by Freeport Indonesia was tailings deposition. Golder Associates‚ an international engineering-consulting firm‚ were engaged by Freeport Indonesia to study this problem. Eight possible options to solve tailings deposition problem were provided (see Exhibit 7)‚ then Freeport Indonesia were given recommendation to select Option 3. a. If you
Premium Decision theory Economics Costs