DETERMINING RATIO DECIDENDI – EFFICACY OF WAMBAUGH’S TEST I. INTRODUCTION Judicial precedents are an important sources of law. They are the former judgements of the superior courts which the judges in common law countries are bound to follow. This bindingness of previous decisions on the lower courts is partly due to high status which the judges enjoyed in England and also partly because of the importance of the issues which they decided. Judicial decisions were given a high authority as
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SEMINAR (Group ASSIGNMENT) Financial Ratios and Stock Return: Evidence on selected Plantation Companies in Malaysia NAME : VICTORIA AK JUTI 28578 VENOSHNI A/P MANOGARAN 28577 PHUA WEE WEE 27952 TEOH CHIEN NI 28513 LING LING 26752 GROUP : 1 PROGRAMME : FINANCE Financial Ratio and Stock Return: Evidence on selected Plantation Companies in Malaysia Abstract This paper is to investigate the predictive ability of several financial ratios for stock return in Malaysia
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Research Concerning the Behaviour of the Coffee Consumer Elena PET1)‚ Tiberiu IANCU1)‚ Corina Ruset1)‚ Anda MILIN1)‚ Genoveva BUZAMAT1)‚ Nicoleta BUZILA2) 1) Faculty of Farm Management‚ Banat`s University of Agricultural Sciences and Veterinary Medicine Timisoara‚ 119 Calea Aradului‚ Timisoara; Romania; petz_elena@yahoo.com 2 ) Faculty Economics Science‚ University Tibiscus Timisoara‚ 1/A Daliei St.‚ Timisoara‚ Romania Abstract. The coffee market is a dynamic market due to the numerous
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Coffee and Tea Coffee and tea have existed in the world for a long time. Hundreds of years ago‚ people who lived in South America started to produce coffee‚ but the earliest drink likes coffee was made by ancient Arabian. They thought it was a kind of medicine used for stomach. After the 15th century‚ coffee was spread to other countries such as Egypt and Ottoman Empire by Muslims who were back from Hajj‚ while in ancient China‚ Chinese people started to make tea about 3000 years ago. Because
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Executive Summary The Coffee Bean & Tea Leaf was founded by Mona and Herbert Hyman and it is established in Los Angeles‚ California in the year 1963. The first Coffee Bean & Tea Leaf were established here in Malaysia in 1997. The company offers a wide variety of its own signature beverages that ranges from coffee to non-coffee drinks and launched their very own signature drink; “The Original Ice Blended” in 1989 and has been the main highlight of its company ever since. We will take a look
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Tea and coffee are the two most common drinks in the world that are available almost everywhere in various different forms. Both these drinks can be consumed at any time of the day and can be hot or cold. These drinks are different from the plant they are derived from‚ the taste‚ the process by which they are made and benefits they offer. Tea is a very popular drink in today’s culture in almost every country; they can be served hot or cold‚ with flavors‚ milk‚ lime‚ lemon‚ masala‚ etc. All the
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established in terms of finance as well as the public image and brand. This is supported by the data shown in the case study‚ mainly that coffee delight managed to earn more profit despite cutting down the budget by 10%. One of the main consequences of decreasing the budget is that the quality of products and service will decline. This may have happened but the fact that coffee delight was able to increase its profits strongly suggests that their public image or brand was very strong and established something
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Coffee Bean ST. GREGORY’S UNIVERSITY Coffee Bean‚ Inc. Managerial Accounting‚ BU2123‚ Research Project‚ Spring 2007 Coffee Bean‚ Inc. (CBI) is a processor and distributor of a variety of blends of coffee. The company buys coffee beans from around the world and roasts‚ blends and packages them for resale. CBI currently has 40 different coffees that it offers to gourmet shops in one-pound bags. The major cost of the coffee is the raw coffee beans. However‚ there is a substantial amount of manufacturing
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Ratio analysis 1. Liquidity ratio The liquidity ratios measure the company’s ability to meet its short-term debt obligations (Intermediate accounting- Kieso‚ D.E.‚ J.J. Weygandt and T.D. Warfield). These ratios include current ratios‚ quick ratios‚ and cash ratio. Current ratio: the current ratio of GM has increased from 1.29 in 2012 to 1.30 in 2013. With a higher ratio in 2013‚ it’s better for GM to meet its short-term obligation. Quick ratio: the quick ratio of GM has improved from 0.79 in 2012
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* Findings and Analysis: Liquidity Ratio 1. Current Ratio: A company’s current assets divided by its current liabilities is known as the Current Ratio. This ratio is regarded as a measure of short-term debt paying ability. It measures the capability to obsolete the current liability with comparing to current asset by how many times. The equation is- Current Ratio = Current AssetCurrent Liability * The general rule of thumb calls for a current ratio of at least 2:1. If it is greater than
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