EPS and Compensation Only applies to common shares The Issue EPS is a measure of income earned for each share of common stock EPS = NI – preferred dividends (declared and THIS YEARS cumulative but not declared) Weighted average number of shares EPS with a stock dividend = NI – preferred dividends Shares outstanding * split ratio (or 1 + stock dividend %) Example This year we earned $100‚000 and have 50‚000 shares
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Owners ’ Equity Paper Owners’ equity is simply defined as capital that is employed in a company‚ which is computed by subtracting the book value of its liabilities from the book value of its assets. In this paper we will touch on three areas of importance in dealing with owners’ equity. First we will talk about why it is important to keep paid in capital separate from earned capital. Next we will look from an investor’s point of view and debate on the question of‚ is paid in capital more important
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connection with alcoholic beverages‚ was not in violation of the Defendant’s rights under the “Federal Law of Trademark Infringement”‚ the “Federal Law of Unfair Competition”‚ the “Common Law of Unfair Competition”‚ the “Federal Trademark Dilution Act” or the “Texas Anti-Dilution Statute”. Defendants contested and filed counterclaims alleging violations of the aforementioned laws. Starbuck’s claimed that Bell’s use of a distinctive and original logo could cause confusion between the two
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Precipitates are electrically uncharged. In this experiment all of the precipitates result from the exchange of positive and negative ions between reacting solutions of two ionic compounds. Thus‚ in this example the precipitate must be either silver chloride‚ AgCl or sodium nitrate‚ NaNO3. Sodium nitrate dissolves readily in water and is therefore soluble. Thus we can conclude that silver chloride is the insoluble precipitate. We can represent the formation of this precipitate by a net ionic equation:
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Sublevel caving techniqueSimplicity and low cost are the essence SUBLEVEL CAVING TECHNIQUE SIMPLICITY AND LOW COST ARE THE ESSENCE Author: Partha Das Sharma‚ B.Tech(Hons.) in Mining Engineering‚ E.mail: sharmapd1@gmail.com‚ Blog/Website: http://miningandblasting.wordpress.com/ 1. Introduction - Sublevel caving is usually carried out when mining of the orebody through an open pit method is no longer economically feasible. Mining now proceeds underground‚ underneath the open pit. At first‚ both
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Effect of chalepensin on S. mutans growth Fifty microliters of a S. mutans suspension (1 x 103 bacteria/ml) in BHI medium (Remel‚ Lenexa‚ KS) were transferred to flat-bottomed 96-well plates (Corning Incorporated‚ Corning‚ NY) containing serial dilutions (1:2) of 50 μl of chalepensin‚ or 1 μg/ml tetracycline‚ chalepensin-free vehicle (vehicle was similarly processed as with chalepensin extraction‚ but without plant material)‚ and culture medium controls‚ and incubated for 6 h at 37°C. Next‚ MTT was
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This assignment consists of four parts: A‚ B‚ C and D for a total of 11% of the course mark. The worth of each part of the assignment in terms of the % grade of the total course mark is individually indicated. Please refer to the Blackboard link Course Materials - Course Outline – Quizzes‚ Assignments and Exam Details and Course Schedule about completion‚ due date and submission of this assignment. Part A: Module 10 – Noise I. Short-Answer Questions (2.5% of total course mark) 1. What is the
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Technology upgrade The objective here is to reduce meat contamination by establishing a Microbial lab within each meat factory in United States. This method will allow us to test animal intestine to see if they are contaminated by bacteria. Bacteria can be difficult to sample and analyze‚ for many reasons. Natural bacteria levels in streams can vary significantly; bacteria conditions are strongly correlated with rainfall‚ and thus comparing wet and dry weather bacteria data can be a problem; many
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2014). This will improve the general understanding of optimal growing temperatures and the breakdown of the cell membrane Procedure: Betacyanin solution of a known concentration was diluted to create a dilution series‚ then placed in a spectrophotometer set to 525 nm. The absorbance of the dilution was used to create a standard curve for betacyanin. Discs of living beet roots were then placed in water and exposed to various temperatures. A sample of the water that the beets were in was taken and absorbance
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CHAPTER 22 EARNINGS PER SHARE Assignment Assistance Schedule Topic and Estimated Solution Time No. Topic Time* E22-1 Basic EPS calculations: multiple choice 20 E22-2 Calculating fully diluted EPS: multiple choice 40 E22-3 Fully diluted EPS: multiple choice 20 E22-4 Analyze the capital structure; average shares; compute EPS 20 E22-5 Analyze the capital structure; average shares; compute EPS 20 E22-6 Compute EPS for three years; stock dividend and split 15 E22-7 Analyze the
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