Profitability Ratios Return on Capital Employed (ROCE) or Return on Equity (ROE) Numerator – the net profit or income‚ usually taken before tax. Capital Employed or Shareholders Equity - Designed to indicate the effective use of the shareholders capital in the business with respect ot the net profits that they have generated over the period of concern. Net Profit/Income Percentage or Return on Sales Helps to identify the impact of administrative‚ selling and distribution costs on profit
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22 23 24 25 26 27 28 47 49 ANNUAL REPORT OF THE BOARD OF DIRECTORS ON THE AFFAIRS OF THE COMPANY AUDIT COMMITTEE REPORT INCOME STATEMENT BALANCE SHEET INDEPENDENT AUDITORS’ REPORT STATEMENT OF CHANGES IN EQUITY CASH FLOW STATEMENT TEN YEAR SUMMARY FORM OF PROXY NOTES TO THE FINANCIAL STATEMENTS i ii FINANCIAL HIGHLIGHTS HAYLEYS EXPORTS PLC ANNUAL REPORT 2011-2012 Turnover (Rs ‘000) Profit / (Loss) Before Taxation (Rs ‘000) Profit / (Loss) After Taxation (Rs ‘000) Total Equity (Rs
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Michel et Augustin Introduction In 1978‚ Ben Cohen and Jerry Greenfield launched Ben & Jerry’s‚ an ice-cream brand made from milk products and 100% natural ingredients. Two young students‚ Augustin Paluel-Marmont and Michel de Rovira have decided to take example from this mythical brand (as well as Innocent)‚ and launch their own brand of biscuits: Michel et Augustin! The story of their brand building is truly a successful adventure‚ which gives by the way a whole meaning and a huge capital
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Unit 4 Assignment: BFOQs (Bona Fide Occupational Qualifications) Natasha Wilson August 16‚ 2012 Kaplan University‚ School of Business HR420-01 Professor Susan Knapp A BFOQ is known as a Bona Fide Occupational Qualification. This is when there are qualifications that employers take into consideration when deciding about hiring and firing employees. These qualifications usually relate to vital job duties necessary for the business and its successful operation. Because employers using BFOQs
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Concentration Ratios in Manufacturing ECO 204 Principles of Microeconomics June 28‚ 2011 Industries go through a lot of changes to make themselves successful. There is so much competition that they have to keep up with the market. Using the concentration ratio which is the share of industry output in sales or employment accounted for by the top firms (Karl Case‚ Ray Fair‚ Sharon Oster 2009 p285). Porter explains that there are five forces that determine industry attractiveness
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been to mandate nurse staffing ratios. In 1999 California became the first state to mandate minimum nurse-to-patient ratios in hospitals. California is not the only state to enact minimum nurse staffing ratios for hospitals‚ over the past four years at least eighteen other states have considered legislation regarding nurse staffing in hospitals. Policymakers are forced to consider alternatives to nurses ratios due to nurse shortages. Whether minimum staffing ratios will improve working conditions
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rates have been observed to depend on aspect ratio ~ depth/width ! rather than the absolute feature size. 1 Several mechanisms have been invoked to explain the ‘‘rule’’ of aspect-ratio-dependent etching ~ ARDE ! ‚ but no general theory has emerged that captures the variety of seemingly conflicting experimental observations reported in the literature. 1‚2 For example‚ while an ion-neutral synergy model with pure neutral flux shadowing appears to be con- sistent with a wealth of
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Report Title : Financial Analysis of Delta Spinners Limited Course Title: Course Code: FIN 201 Submitted To: Farzana Huda (FZH) Senior Lecturer‚ Department of Business Administration East West University Submitted By : Name | ID No | Jayed Bin Omar Shahil | 2011-2-10-114 | Kamal Kundu | 2011-1-10-113 | Md. Raihan Kabir | 2008-3-10-056 | Mazedu Hoque | 2009-2-10-260 | Section: 01 Date of Submission : 23-03-2013 Letter of Transmittal: To Farzana
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CALIFORNIA BEARING RATIO • CALIFORNIA BEARING RATIO •EQUIPMENTS CALIFORNIA BEARING RATIO • CALIFORNIA BEARING RATIO - CBR EQUIPMENT - COMPACTION RAMMER - EXPANSION MEASURING APPARATUS - SURCHARGE WEIGHTS - COMPRESSION MACHINE • CALIFORNIA BEARING RATIO • CALIFORNIA BEARING RATIO •NOTES • CALIFORNIA BEARING RATIO • Developed by the California Division of Highways in 1929 • is a penetration test for evaluation of the mechanical strength of road subgrades and
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2002‚ Black‚ et al.‚ 2008). More than ten million children under five years of age die annually worldwide and percentage of child deaths in sub-Saharan Africa is approximately 41% and another 34% in south Asia (Black‚ et al.‚ 2003). It was estimated that more than 50% of these child deaths could be attributed to the potentiating effects of malnutrition in infectious disease such as diarrhoea‚ pneumonia‚ malaria‚ tuberculosis‚ and other infections (Rice‚ et al.‚ 2000‚ Caulfield‚ et al.‚ 2004).
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