Current Ratio 2012 (‘000) 2013 (‘000) (Current Asset)/(Current Liabilities) (Current Asset )/( Current Liabilities) = (RM 308‚510)/RM161‚786 = RM337‚728/(RM 222‚768) = 1.91 : 1 = 1.52 : 1 The table above shows that Dutch Lady has a decreased
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(ACC4012) Bryan’s Publishing Case Question 2 BookStore Company Limited is a 100% subsidiary of Bryan’s Publishing and specializes in the publication and distribution of business text books. BookStore employs on average 50 employees and sales for financial year December 2011 exceeded $20 million. Bryan periodically sends a member of its Internal Audit Department to audit the operations of its subsidiaries. Phillip Smith is an Internal Audit staff working with Bryan’s Publishing. He previously worked
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Higgins English 132 1 April 2012 “How to Tell a True War Story” O’Briens “How to Tell a True War Story”‚ is a compilation of war stories and some experiences that men have had while away from home‚ at war during a battle. The theme of O’Briens short story is to always look at the positive side of all things that may happen in one’s life. There is a positive side in every single action that takes place in people’s lives. O’Brien tries to explain a war story as best as he can but‚ most believe that
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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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Nyameer Puok Essay 2 Section 01B How to Tell a True War Story We have all heard the stories that our parents tell in order to prove a point. One example is the “I walked 10 miles over snowy hills to get to school” or one of my favorites‚ “If your friends jumped off a cliff‚ would you?” These stories or statements try to convey a truth. The only problem is that while a parent sees it one way‚ his or her child does not. Even if the parent had walked to school 10 miles over hills every day in snow
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can be defined as "an active struggle between competing entities. It’s truly hard to tell who is right or wrong during a war. Both sides are fighting for what they believe in and what is true to their heart. In the end there is always two things promised destruction and death. These two objects can explain the result in every facet of war from the physical to emotional. In "How to Tell a True War Story" O’Brien explores the relationship between the events during a war and the art of telling
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"How would we tell a hero story today? What would be the setting‚ what would the enemy be‚ and what values would the hero embody?" Heroes are a rare‚ but neccessary type of person. In reality‚ and our modern society‚ heroes are not out slaying dragons‚ or conquering an evil sorcerer. Heroes come in many shapes and forms‚ and what’s capsulated within is the true power of a hero. The mainstream‚ and fictional heroes are held to a standard of an externally admirable image. Hercules‚ Zeus‚ Odysseus
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cousin‚ Nada‚ who was sitting next to me‚ “What’s so funny?” She looked at me with a deadpan face and said‚ “She’s telling them about the “water story” again.” I sighed‚ “She says that story all the time.” The reason for my indifference feeling is that she tells us this story every time we visit her. The story‚ or what my cousins and I call it the “water story”‚ is about the time when my grandmother went with my mother to visit America for the first time. Being an alien in a different country‚
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”Insignificant Gestures” “Insignificant gestures” is a short story written by Jo Cannon in 2007. In this short story the main character‚ who is also the narrator‚ is looking back at his gory time as an expatriate district health officer in t Africa. We read about how his daily clinical routines were not like the ones in the western world. He had to work under gloomy circumstances‚ sometimes even in the middle of the night and had truly no joy in his position at the local town hospital. The only
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