Return on equity or return on capital is the ratio of net income of a business during a year to its stockholders’ equity during that year. It is a measure of profitability of stockholders’ investments. It shows net income as percentage of shareholder equity. Formula The formula to calculate return on equity is: ROE = Annual Net Income Average Stockholders’ Equity Net income is the after tax income whereas average shareholders’ equity is calculated by dividing the sum of shareholders’
Premium Balance sheet Generally Accepted Accounting Principles Asset
The use of Return on Investment (ROI) causes managers to consider income and investment when making decisions. A company’s return on investment is the measure of income or profit divided by the investment required to obtain that income or profit (Horngren‚ Sundem‚ Stratton‚ Burgstahler‚ and Schatzberg‚ 2008). ROI can be used as a test of profitability. The formula for ROI is ROI = Net Income ÷ Total Assets. Guillermo‚ like most investors wants the maximum income‚ considering he is given the same
Premium Investment Generally Accepted Accounting Principles
The Weimar Republic -- Doomed to Fail The Weimar Republic (1919-1933) was born in the aftermath of the defeat of Germany in World War I. Not only was this a fall from grace‚ it was a resounding crash that shattered Germany’s belief that they were the superior undefeatable race. Following the destruction of the old totalitarian German Empire‚ a new democratic republic was put into place. The question was‚ could Germany‚ splintered into groups of socialists‚ communists and the extreme right‚ unify
Free Nazi Germany Germany Adolf Hitler
use a conch shell as a form of power. The conch shows the descent of the boys from being civilized to becoming completely savages. It is first a practical item‚ but then becomes respected into the community and a representation of civilization. Then the boys discard the conch and become savages. The conch is first discovered by Ralph while swimming in the ocean. He realizes that it makes a noise that can be heard
Premium William Golding Seashell Allegory
book the conch was introduced‚ it represented the boys civilization‚and showed their life changing on the island. In the beginning the boys were all for a chief‚ the conch was there right from the start. It was introduced as a talking stick and as an elected item in the story to represent their humanity and civilization. "Shut up‚" said Ralph absently. He lifted the conch. "Seems to me we ought to have a chief to decide things." "A chief! A chief!" This shows how the boys would have the conch elect
Premium William Golding English-language films Lord of the Flies
be determined by the product‚ customer‚ or service. This case study focuses on how behavior can impact implementation because of the evidence that ABC has had high implementation failure rates and these failures have occurred mainly due to behavioral variables. We will discuss the background of Global Electronics‚ Inc. and their situation and then we will expand upon the signs that reveal that a costing system is not supporting management decision making. We will discuss the differences between
Premium Cost accounting Management Cost
In William Golding’s Lord of the Flies‚ symbolism is used to communicate the theme of The Downfall of Society Without Consequences through the conch‚ the fire‚ and Piggy’s glasses. The conch helps communicate the theme because‚ at first‚ the boys think it has some authority‚ but throughout the book‚ they slowly don’t listen to it anymore and when the conch breaks‚ there is no more order on the island. The fire also helps communicate the theme because‚ at first‚ the fire was very important and the
Premium William Golding Allegory Lord of the Flies
Global Electronics‚ Inc.: ABC implementation and the change management process Brewer‚ Peter CView Profile; Juras‚ Paul EView Profile; Brownlee‚ E Richard‚ IIView Profile. Issues in Accounting Education18.1 (Feb 2003): 49-69. Turn on hit highlighting for speaking browsers Abstract (summary) Translate Abstract Descriptions of activity-based costing systems have become a standard part of managerial accounting texts. While ABC implementation issues are the focus of a number of articles‚ these issues
Premium Cost accounting Management accounting Costs
become‚ in some sense‚ inevitable? Explore the events and issues that led to the discontent between the colonies and Britain‚ and how they contributed to the imperial crisis‚ to include an analysis of what event or issue determined "the point of no return" and why? "In 1775‚ war broke out between the British and the American colonists. By 1776‚ the colonists declared themselves independent and in 1783‚ following a prolonged and bloody war‚ Britain was forced to recognize the independence of the
Premium American Revolution Samuel Adams Townshend Acts
symbolizes who they are. That same type of symbolism is greatly used in Lord of the Flies by William Golding with a conch shell‚ sharing a huge resemblance to the personality of Ralph‚ the main character. Authority‚ leadership‚ and government ties Ralph and the conch together‚ and they can be perceived as one. These aspects of society in which the conch and Ralph share makes the conch one of the most significant symbols used in the book. Ralph is the athletic‚ ambitious‚ charismatic protagonist of
Premium Authority Seashell Garth Ennis