Classification of Ratios Ashok Leyland (Company 1) Swaraj Mazda (Company 2) Profitability Ratios 2008 2009 2010 2011 2012 2008 2009 2010 2011 2012 Gross Profit Margin (%) 7.86 4.77 7.49 8.32 6.78 7.31 3.38 6.61 6.62 6.76 Operating Profit Margin (%) 10.09 7.66 10.23 10.67 9.43 7.8 4.96 7.81 7.62 7.78 Liquidity Ratios Current ratio 1.08 1.29 1.22 1.09 0.88 0.96 0.85 1.19 1.23 1.25
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Online Transaction Processing (OLTP) The following is partially extracted from GC33-0754-00. 1. Overview An application is a particular use to which a data processing system is put‚ for example‚ a payroll application or an order entry application. Commercial applications typically process many similar items‚ for example‚ an order in an order processing system‚ a seat reservation in an airline booking system‚ or a credit query in a credit control system. The processing of one of these items is a
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nershipCHAPTER 2 RECONSTITUTION OF A PARTNERSHIP FIRM Partnership is an agreement between the members of a firm for sharing the profits of the business carried on by all or any of them acting for all. Any change in this relationship amounts to reconstitution of the partnership firm. A change in the partnership agreement brings to an end the existing agreement and a new agreement comes into being. This new agreement changes the relationship among the members of the partnership firm. Hence‚ whenever
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Computer as an Analysis Tool Week 1: Basic Modeling in Excel Agenda Today Lesson Outcome Course Outlines and Expectations Know the course scope‚ schedule‚ assessment and assignments Construct simple Excel models Exercises Retail Gasoline Alex Processing Achilles and Tortoise Introductions Who am I? Ph.D. in Management Information Systems‚ McCombs School of Business‚ The University of Texas at Austin Previously taught in the U.S. and
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The US Current Account Deficit Case Analysis 1 The large US current account deficit is attributed to a widening trade imbalance which accounts for 87% of the US deficit (see Exhibit 1). The trade deficit is the result of globalization‚ consumer spending‚ and large current account surpluses found in China‚ oil exporting countries‚ and Russia totaling a combined surplus of $920B in 2008 (see Exhibit 2). Globalization of production resulting from low labor costs in China and other emerging markets
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Uncollectible Accounts Lesley-Ann Herard ACC 281 John Istvan November 17‚ 2014 Uncollectible Accounts Charity care in a health care environment gives patients reduced or even free services to those who have low incomes. The idea of charity care was associated to the way hospitals helped low- income families. The write-offs and potential costs that are provided to the patients are determined before anything is done. It is up to the discretion of the hospital if any or all the cost is
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TCE asserts that transactions have distinct characteristics that explain how firm’s boundaries are drawn and when determine whether “market or hierarchy” will have the lower transaction costs in various circumstances. Asset specificity‚ uncertainty and frequency are the three variables of TCE that are used to characterise transactions. Williamson (1979) suggested four main forms of asset specificity‚ namely site specificity‚ physical asset specificity‚ dedicated assets and human asset specificity
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Selection of Evaluation Participants Using Qualtrics Survey Software‚ an electronic survey was created to conduct an evaluation on the effectiveness of an intervention video. The survey design was a combination of a pre-post test‚ with addition of a retrospective pre-assessment design. Facebook and personal networks were the source of recruitment. Multiple Facebook messages were posted on the main page as well as on specialty groups. As an incentive‚ one dollar would be donated to a non-profit organization
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individuals. According to the definition given by American Institute of Certified Public Accountants (AICPA) ‚ accounting can be defined as‚ “Accounting is the art of recording‚ classifying and summarizing in a significant manner and in terms of money transactions and events which are‚ in part at least of a financial character‚ and interpreting the results there of.” Accounting is instrumental within organizations as a means of determining financial stability. Without accounting‚ organizations would have
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inventory on account for $200‚000. Assets + Expense = Liabilities + Incomes Asset named Inventory created and Liability Vendor payable gets created 200000 + 0 = 200000 + 0 c Sold inventory for $200‚000. $75‚000 of the sales were for cash and $125‚000 were on account. The inventory sold had cost Stewart $120‚000. Assets + Expense = Liabilities + Incomes Asset named Cash Balance with get added with 75000‚ Asset named Account receivable
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