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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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
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Diffusion of Cell Size 2012 Kayla Szabo Loxton High School 2/20/2012 Rate of Diffusion Practical report Introduction: Diffusion is the movement of a substance from an area of high concentration to an area of low concentration. Cells need to utilise diffusion to exchange materials from outside of the cell to the inside of the cell for them to survive. Diffusion is a passive process‚ which means it doesn’t involve the need of energy. For a cell to survive it relies greatly on its size
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Cell Respiration & Photosynthesis BIO STUDY GUIDE (Ch. 9.1-9.5‚ 10.1-10.3) I) CELLULAR RESPIRATION A) Catabolic Pathways A.1) Fermentation: partial degradation of sugar that occurs w/o oxygen A.2) Cellular Respiration: oxygen is used A.3) Redox Reactions (Oxidation-Reduction that exchanges electrons) Oxidation: loss of electrons (energy must be added) Reduction: addition of electrons. (-) charged electrons added to atom reduce amount of (+) charge of that atom A.4) Stepwise Energy Harvest
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CHAPTER 3 Response surface methodology 3.1 Introduction Response surface methodology (RSM) is a collection of mathematical and statistical techniques for empirical model building. By careful design of experiments‚ the objective is to optimize a response (output variable) which is influenced by several independent variables (input variables). An experiment is a series of tests‚ called runs‚ in which changes are made in the input variables in order to identify the reasons for changes in
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Important About Cells? Cells are the most basic building block of all life as we know it. But what makes cells extremely important to living organisms‚ and why do we need cells anyway? A cell is “a usually microscopic structure containing nuclear and cytoplasmic material enclosed by a semipermeable membrane and‚ in plants‚ a cell wall; the basic structural unit of all organisms.” But what makes cells extremely important to living organisms‚ and why do we need cells anyway? Cells are made of many
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10 Data from class: Vestigial winged offspring: 42 Wild Type winged offspring: 237 Data from all classes: Vestigial winged offspring: 345 Wild Type winged offspring: 1‚297 The hypothesis of the fruit fly mating experiment was that when placing homozygous recessive virgin female fruit flies in a mating tube with two homozygous males of each wing type‚ vestigial and wild type‚ the resulting offspring would fit the Hardy Weinberg theory that the offspring types would
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SURFACE & QUANTUM EFFICIENCY DEGRADATION OF MULTICRYSTALLINE SOLAR CELL IN SHIPPING PROCESS Chia-Cheng Chou*1)‚ Der-Ray Huang*1) *1Dept. of Opto-Electronic Engineering‚ National Dong Hwa University Abstract This study described the deterioration by performance of power‚ variance of surface and quantum efficiency (QE) in multicrystalline silicon solar cell (mc-Si solar cell) after vibration test which was simulated under the condition of land & air transportation. The vibration
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PROFITABILITY RATIOS RETURN ON INVESTMENT (ROI): The prime objective of making investments in any business is to obtain satisfactory return on capital invested. Hence‚ the return on capital employed is used as a measure of success of a business in realizing this objective. Return on Investment establishes the relationship between the profit and the capital employed. It indicates the percentage of return on capital employed in the business and it can be used to show the overall profitability
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