"What might be the rationale for not excluding deferred tax liabilities when computing the debt to equity ratio" Essays and Research Papers

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    Cloud Computing

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    CUMULUX WHAT IS CLOUD COMPUTING? What does it mean to Enterprises? | Ranjith Ramakrishnan CUMULUX: Cloud Computing Discovery Series What is Cloud Computing? What does it mean to Enterprises? Table of Contents What is Cloud Computing?.............................................................................................. 1 What technologies constitute cloud computing? ............................................................ 2 Who are the key Cloud Platform Providers? .

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    Financial Ratios and Sales

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    proprietor is exposed to unlimited liability.        It is generally easier to transfer one’s ownership interest in a partnership than in a corporation.        One of the advantages of the corporate form of organization is that it avoids double taxation.        One of the advantages of a corporation from a social standpoint is that every stockholder has equal voting rights‚ i.e.‚ “one person‚ one vote.”        Corporations of all types are subject to the corporate income tax. 2. (TCO G) Which of

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    Ratio Analysis Memo

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    your selected organization’s balance sheet and income statement to calculate the following: Liquidity ratios Current ratio Acid-test‚ or quick‚ ratio Receivables turnover Inventory turnover Profitability ratios Asset turnover Profit margin Return on assets Return on common stockholders’ equity Solvency ratios Debt to total assets Times interest earned Show your calculations for each ratio. Create a horizontal and vertical analysis for the balance sheet and the income statement. Write

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    Customer Equity

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    Customer equity is a result of customer relationship management. Customer equity is the total of discounted lifetime values of all of the firms customers. In layman terms‚ the more loyal a customer‚ the more is the customer equity. Firms like McDonalds‚ Apple and Facebook have very high customer equity and that is why they have an amazing and sustainable competitive advantage. Customer Equity is made up of three components. Value Equity‚ Brand Equity and Relationship Equity. Value Equity

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    Product Liability

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    Product Liability Research Paper Shericia Bonnett Professor Kapalko LEG 500 – Law and Ethics In the Business Environment 09/09/2012 Consumers use a variety of products on a daily basis to assist them in accomplishing a task or completing a project and they expect the product to be properly designed and safe to use. However‚ in the event that a product is defective and causes injury to the person using it‚ the manufacturer may be liable for the injury and have to compensate the injured

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    Pepsico Ratio Analysis

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    on previously held equity interest in PBG and PAS | 176 | 0 | -958 | 0 | 0 | Asset write-off | -109 | 0 | 145 | 0 | 0 | Non-cash foreign exchange loss related to Venezuela devaluation | 0 | 0 | 120 | 0 | | Excess tax benefits from share-based payment arrangements | 0 | -70 | -107 | -42 | -107 | Pension and retiree medical plan contributions | 0 | -349 | -1‚734 | -1‚299 | -219 | pension and retiree medical plan expenses | 796 | 571 | 453 | 423 | 459 | Bottling equity income‚ net of dividends

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    Ratio Analysis

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    STUDY RATIO ANALYSIS ANALYSIS OF FINANCIAL STATEMENTS The traditional financial statements that comprise of the balance sheet and profit and loss account do not give enough information related to financial operations of the company. These financial statements prepared as per the statutory requirement of law need to be analyzed in order to evaluate the past performance of the company and the future prospects. The most widely used tool is Ratio Analysis. DEFINITION OF RATIO A way of expressing

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    Definition of Tax

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    Definition of Tax ; The word ‘tax’ has been derived from the French word ‘taxe’ and the Latin word ‘taxare’ which means ‘to charge’. Tax is a contribution exacted by the state. It is a non-penal but compulsory and unrequited transfer of resources from the private to the public sector‚ levied on the basis of predetermined criteria. According to P. E. Taylor‚ “ Taxes are compulsory payment to government without expectation of direct return in benefit to the taxpayer. According to

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    Ratio Analysis

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    Liquidity Ratios 2012 2011 Current Ratio 20‚025/24‚025=0.83 17‚003/27‚075=0.63 Quick Ratio (7‚138+10‚744)/24‚025=0.74 (6‚252+9‚259)/27‚075=0.57 Activity Ratios Receivable Turnover 46‚417/((10‚744+9‚259)/2)=4.6 45‚884/((9‚259+8‚784)/2)=5.1 Inventory Turnover 31‚546/((486+537)/2)=61.7 30‚814/((537+433)/2)=63.5 Profitability Ratios Rate of Return on Assets 7‚003/((139‚576+151‚220)/2)=4.8% 7‚870/((151‚220+156‚985)/2)=5.1% Rate of Return on (7‚003-56)/((78

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    by creditors and preferred stockholders to improve Return on Equity (ROE) of a company rather than utilizing owners’ equity. If a company can borrow money at a rate lower than the return on assets or ROI then the owners’ equity position will be improved. This occurs because less of the equity is required to purchase the assets. It is a double-edged sword and may be positive or negative. • A positive financial leverage is a position when the assets acquired using borrowed funds generate a rate of

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