Ratio Course Works Samples For Students

The Horizontal Analysis

In the horizontal analysis of the company, one considers the various line items in the income statements and the balance sheet with similar items in the previous years. Looking at the year 2008, the company did not perform well. In terms of sales, there was a decrease in the sales compared to the year 2007. There was a decrease of $ 897,000 which is 15% of the sales revenue.
As a result of the low sales, the company suffered a loss in the gross profit. The profit reduced from $1.6M to $1.4M. When analysing the expenses, the website creation and maintenance is a ...

Introduction

Every business tries to enhance its productivity from different standpoints and angle and every standpoint deems extremely important from the viewpoint of an organization in total. Analysts analyze an organization from different angles and with the help of different methods and tools. All of these tools are essential to analyze and assess the level of financial based initiation from different angles in total.

Among number of methods and tools to analyze the financial based competitiveness of an organization, the name of different amount of ratios is one of them. Different sorts of ratios are profitability ratios, liquidity ratio, efficiency ...

- Introduction

This paper is a financial analysis of General Electric (GE) Company. GE is a multinational conglomerate company incorporated in the New York, United States. The four main segments of the company include; capital finance, technology, consumer & industrial, and energy. There are many products and services the company offers but within the named categories. GE is ranked among the top ten largest firms in the US in terms of gross revenue. The 2011 annual reports of GE reported a total asset base of $ 717,242 million and $ 66,875 million in revenue.

GE has been selected as a point because of the diversity ...

Executive summary

Royal Dutch Shell PLC commonly known as the shell is second largest energy company in the world whose registered office is in London. It is oil and Gas Company operating in various parts of the world; to stay relevant to climatic and environmental changes it engages in both renewable and non renewable energy. In addition, it is a vertically integrated oil company which engages in all oil activities from exploration to refining and marketing. Apart from its core activities, it has entered into partnership with various international organizations to preserve the environment. The company shares are listed in London stock ...

About the report

The report is based on analyzing the financial performance and accounting policies for Starbucks Corporation. While the financial performance of the company will be evaluated using the tool of ratio analysis for the period of two years, the accounting policies of the company will be discussed using the latest annual report.

Accounting for assets, liabilities and equity

Note 1 of the financial statements discusses the procedures through which the company accounts for its assets, liabilities and equity. As for accounting assets and liabilities of the company, the company uses the provisions of Fair Value Accounting, under which fair value of the assets and the liabilities ...

Ratio analysis is a useful tool for the purpose of financial analysis as it facilitates summarization of a large quantitative data and produces a meaningful conclusion for every user and the same is discussed below:

- Owners: Ratios are used by the owners of the company so as to know about their liquidity, efficiency and profitability of their entity. In other words, ratios act as profile evaluators on the basis of which owners establish benchmarks for the future performance of the company.

- Financial managers: Finance managers use the ratios to evaluate the financial policies of the company and ensure that all ...

INTERPRETING FINANCIAL RESULTS

Published financial statements generally cover three financial periods. Coca-Cola Company's financial year ends on 31st December each year and therefore their 2014 financial report is yet to be released. This paper, therefore, analyses three years, i.e. 2011, 2012 and 2013.
- Liquidity Ratios

Current Ratio

The current ratio for Coca-Cola Company has steadily risen between the year 2011 and the year 2013. In 2011, the ratio was 1.05. It increased by 0.0401 to 1.0901 in 2012 before again rising by 0.0355 in 2013 to 1.1256. The steady increase can be attributed to a significant decrease in current liabilities from 2011 through ...

Introduction

British Telecom and Vodafone are two giants in the telecom industry. After the financial burst of 2008 in the US Economy and the financial troubles in Europe, the telecom sector got badly impacted. In fact the whole sector instead of growing has slid into a negative growth which has affected almost all the telecom companies. British Telecom and Vodafone are trying to diversify their portfolios by making efforts to come up with innovative product packages to fuel growth. So far the initiatives have not shown much improvement in the results. In such conditions it is becoming very difficult for those ...

Royal Dutch Shell PLC commonly known as the shell is second largest energy company in the world whose registered office is in London. It is oil and Gas Company operating in various parts of the world; to stay relevant to climatic and environmental changes it engages in both renewable and non renewable energy. In addition, it is a vertically integrated oil company which engages in all oil activities from exploration to refining and marketing. Apart from its core activities, it has entered into partnership with various international organizations to preserve the environment. The company shares are listed in London stock ...

Pepsi versus Coca Cola

Coca-Cola
Coca-Cola is a US multinational beverage company, manufacturer, marketer and retailer of alcoholic-free drinks. The company has it’s headquarter in Atlanta. A pharmacist known as John Stith Pemberton in 1886 invented the Coca-Cola drink. In 1889, Coca-Cola formula was bought by Asa Griggs Candler, who used it to found the Coca-Cola Company in 1892 (Bodden, 2009). Under Cander’s leadership, the company grew and increased its distribution beyond Atlanta. In 1894, due to high demand for the drink, the company, through Joseph Biedenharn, installed bottling machinery that enabled the bottling of the drink.

Large scale bottling of ...

- Market and Global Representation of Bupa

Bupa provides several health solutions including but not limited to; health insurance and other health funding products, primary care centres and hospitals, home healthcare, chronic disease management, workplace health services and care services which comprises of nursing homes, retirement villages and resident homes. Bupa has approximately 12 million customers spread across over 190 countries in the world as at 2012. The business of Bupa is divided into five major market units; United Kingdom, International PMI, international development market, Spain and Latin America domestic, and Australia and new Zealand. In the United Kingdom Bupa manages Bupa Health and Wellbeing, Bupa ...

Task 1

Explain the nature and role of accounts. You need to also explain why James and Rebecca need to produce accounting information in order to make financial decisions.

Answer

Accounting is the process of identifying, measuring and reporting economic information to the owners of business and all interested parties (Joel, 2008). Business transactions have financial implication on a business in both short term and long term (Frank & Allan, 2005). Some of the transactions are sale or purchases of fixed assets or current assets, paying of business expenses, and settling current liabilities among other business transactions. Accounting involves identifying, measuring and reporting ...

Background:

With a rich history of success, Pepsi was an establishment of the 1898, in Carolinas. The drink was an original invention of Caleb Bradham. Based in New Bern, North Carolina, he was a pharmacist and drugstore owner ("Pepsi History," n.d.).

It was five years after the introduction of Coke that Pepsi came into existence, in the year 1893. This was the time when the inventor Caleb Bradham decided serving customers his soda machine produced ‘Brad’s Drink’. In response to the positive feedback that he received from the drinkers, he began advertising his samples in 1898, after naming ...

Question One

Financial statements can be viewed from three perspectives; shareholders, creditors and managers. To begin with, a company’s management is the largest users of its financial statements. It primarily relies on financial statements such as the statement of financial position, statement of income and cash flow statements to determine the effectiveness of all decisions it makes in the course of running the company. The owners of any company elect managers and directors to manage all the funds they invest into the company. As a result, the management is fully answerable to the shareholders and must deliver periodic reports detailing the effectiveness ...

Company Description

Tottenham Hotspur Plc is engaged in the operation of a professional football club in England together with related commercial activities. The Company has two segments: football and property. In addition, the Company continues to acquire numerous properties with a view to a new stadium development.

The sponsors of the club include Autonomy, Investec, Puma, Thomas Cook Sport, Sporting bet, Carlsberg, TNT, EA Sports and Glyn Hopkin. The Company's Tottenham Tribute Trust is an organisation that reaches out to members of the Spurs family who are fighting hard times either financially, medically or both. The clubs patron includes Chigwell Construction (London) Ltd is a ...

Following is the list of ten internal controls that the organization should have over the collection of the accounts receivables.

- Accounts receivable collections should be processed on a daily basis
- Establishment of the proper information system by the organization
- Proper segregation of the duties
- Establishment of proper authority level
- Constant review of the balances due from the customers so that proper check and balances is to be maintained by the organization
- Reminder letters should be mailed to the customers after a reasonable interval of time
- Money received in cash form from the clients should be deposited in banks on time
- Proper recording of the transactions by ...

An EMS controls the vehicle engine in response to both vehicle and engine inputs. It consists of an electronic control unit composed of a micro-processor with several electromechanical and electronic actuators and sensors. Sensor devices are used to monitor the vehicle engine and detect engine speed, lambda values, crank angle and other engine parameters. The electronic control unit determines the engine ignition time, the quantity of fuel and other engine parameters that keep the vehicle engine running. The ECU does this by use of input values that are calculated based on the inputs that originate from the sensors. Under this ...

Nestle Sdn.Bhd is the Malaysian district of the Nestle Corporation, originally set up in Switzerland, as a multinational nutrition and beverage company with its headquarters in Vevey. It truly possesses the leading points at the world food production and distribution market, as its market capitalization exceeds the number of 200 million USD. The 29 brands of the company gained their popularity through all over the world, varying from casual food and drink products, to even medical nutrition.

Nestle corporation represented its production on the Malaysian borders more than a hundred years ago, as the first company in Malaysia appeared in 1912 ...

The EBITDA shows the amount of earnings available to a company before accounting for tax, depreciation, interest and amortization. Often, a large value indicates that an organization has a lot of intangible assets available for depreciation and amortization. A comparison of Rolls Royce EBITDA with the competitors show that it has a small amount of acquired of intangible assets. Creditors and suppliers would not be attracted to Rolls Royce since it is an indication that the company does not have adequate earnings before interest. It is likely that the company has a small value in terms of intangible assets. In the same industry, BAE ...

The cost which the organization incurs the production and acquisition of products and services which it intends to sell is very important. The pricing strategy of the organization is significantly affected by costs. Therefore, costs designed to tackle the challenges of the economic and the noneconomic factors very efficiently. The objective of the costing models is to categorize the factors of the marketing objectives of the company and the mission of the company (Gitman, 2003).

Accurately determination of cost is important in organization to remain profitable. Costing does not only require including direct and indirect cost associated with business ...

- Use of ratios in performance evaluation

Ratios provide an evaluation platform for companies. Through calculation of ratios, firms have two to three options for evaluation. The options involve a set of conditions that make the use of ratios possible. This is because ratios only play a comparison role and cannot be used in isolation. They have to be applied together with a set of other ratios to make comparison hence deduce information that enables performance evaluation.

The first option in using ratios involves the application of ratios together with industrial ratios of the firm’s industry. Often, the industry in which the firm operates in have industrial ratios. ...

FOREWARD

This reports aims at shedding light in the best strategy for Ahold to adopt in identify the best target company to take over its aims to expand its food retailing services.
In this report the best comparison that will lead to aid in best decision making is by use of ratios since the business are reporting in different currencies and since the use of exchange rate would be biased due to volatility of the exchange rates overtime and thus such results would be quite unreliable and might lead to wrong decision making which would adversely affect the predator ...

Introduction;

What question do market ratios try to answer for potential investors? Market value ratio aims at evaluating a company’s economic status in the extended marketplace scenario. Factors such as; price earnings ratio, earnings per share, price/cash ratio, market value per share and dividend yield. Market ratio allows the management to cross-check on the certainty of an investor future prospect’s and insights about the firm.

Market ratio is a determinant for a firm’s future performance. This influence the current investors to invest more in the business. It is a tool that allows chances of potential investors investing in the firms shares. ...

Financial statements of an organization provide potential investors with a more detailed insight about the organization as opposed to the casual glimpses of the organization’s stock market prices. For an investor who is interested in investing in a particular organizations stock, and has the financial records of the organization in question at his disposal, then the first five areas to review before investing would be as follows:

- Liquidity Position: The balance sheet presents a broader overview of the organization’s financial position. From balance sheet data, it is possible to calculate the current ratio which reveals the general liquidity of ...

INTRODUCTION TO MACHINE

A machine is an apparatus that is designed and build by application of physics and material science to have an apparatus that utilizes mechanical power, it comprises several parts that have a definite function and perform a particular task. Machines are known in conservation of energy by making work easy. Machines work under principles of moving parts which are usually powered by chemical, thermal, mechanical or electrically means. Machines are often motorized there are few machines that start on their own.

However there are large numbers of more complex machines do exist. Example of easy machine includes simple machine, pulley, wedge, ...

(a) How much did your company’s gross margin and gross margin as a percentage of revenue increase (decrease) over the past five fiscal years?

As per the report of Stock Analysis on Net on Starbucks’ profitability analysis, Starbucks’ gross profit margin was 55.75% in 2009, and it notably increased to 58.36% in the following year. However, the firm’s gross profit margin was decreased by 0.66% in 2011 reaching 57.70%. It was again dropped to 56.29% in 2012. According to the same report, in the last fiscal year, Starbucks achieved an improved gross profit margin of 57.14%. The recent increase in the company’s gross profit margin indicates that Starbucks is recovering from the shocks of the recent global recession. Similarly, the organization’ ...

Question 1

Ratios calculations for Walgreens and Rite Aid Corporation of fiscal year 2001 and 2000
LIQUIDITY RATIOS
Current ratio = Current assets ÷ Current liabilities
Quick ratio = (current Assets-Inventory) / current liabilities

ACTIVITY RATIOS

Inventory Turnover = sales/inventory
Accounts receivables Turnover = sales/ accounts receivables
Asset Turnover = Total sales/ Total Assets

LEVERAGE RATIOS

Debt to Equity Ratio = Total Debt/ Total Equity
Long-term Debt to Equity Ratio = Long-term debt/equity
Debt Ratio =Total Debt/ Total Assets

PROFITABILITY RATIOS

Gross profit margin = {sales –COGS} / sales
Operating profit margin = EBIT/ sales
Net profit margin = Net Profit After Taxes/ sales
Return on ...

What is fiat money? Why is fiat money important in the United States today?

Fiat money is a kind of money that has no intrinsic value. It has value of exchange but no value in use. It is used as money because the government decreed it as valid money and the public willingly accept it in exchange of goods. Normally, fiat money bears “legal tender” feature and includes modern paper currency, coins and checkable deposits.

This kind of currency is very important in today’s modern economies like the United States primarily because it is widely used as ...

An organization’s financial structure is the mix of debt and capital employed by the management for purposes of financing its activities. In the healthcare sector, there are three main categories of organizations that provide health services. These categories are for profit, not-for-profit and government organizations. The categorization is based on organizational ownership and motive. Each type of organization has its own unique financial structure which is attributable to the financial environment it operates in. This paper examines three specific organizations, one in each category, and describes the financial structure, practices and policies unique to the category.

For-profit organizations ...

In this perspective, current assets are assets within the organization that are convertible to cash within a period of 12 months. They are mostly renowned for their high liquidity. Current assets are included in the balance sheet after the noncurrent assets. They are important in measuring the liquidity of an organization. When compared to current liabilities, they show the liquidity position of the organization. Therefore, current assets play an important role in the organization by helping to determine its cash flows in a given period of time. Every organization requires current assets in its routine activities. The performance of the organization ...

Below is a definition and explanation of various financial metrics as used in yahoo finance on Ford Motor Company as at full year 31st December 2013.

Trailing P/E

Trailing P/E is a total of a given company’s price to its earnings, which is normally calculated by taking the prevailing stock price in the market at that time and subsequently dividing it by the stock’s trailing earnings for each share over a period of the past one year. The financial ratio (trailing P/E ratio) is arrived at as follows:
Trailing P/E Ratio = Current Share Price

Trailing earnings per share for the last twelve months

It is based on real rather than estimated ...

Financial Data Analysis. Patton Fuller Hospital.

Total expenses, on the other hand, increased only by 5.9% to $463.3 million in 2012, compared to $437.4 million in 2011. Overall, the increase in expenses was primary driven by increase in Depreciation & Amortization expense (44% increase) and increase in provision for doubtful accounts (10.6% increase). Other expenses increased by %3.1 on average. Significant increase in D&A expenses happened due to serious investments in fixed assets, as vendors started offering discounts. Provision for doubtful accounts increased together with accounts receivable, as more patients started buying services on credit.

The combination of the abovementioned factors allowed company to ...

A competitive analysis with company level profiles, functional areas and financial report begins with identification of industry competitors. This is followed with conducting an internal analysis of every company to identify existing strengths and weaknesses. It is vital to identify competitors’ growth strategies, marketing strategy, market share as well as their available resources and capital. Critically, identify why certain companies are failing while others are succeeding. Look at the efficiency and effectively of the company’s functional areas. Review core areas like marketing, HR, finance and R&D. However, this should be based on every company’s current issues. ...

Executive Summary

This paper tries to conduct a comparative portfolio analysis for Microsoft Corporation, based on the most recent Annual 10-K Filings made by the company to the Securities & Exchange Commission for FY2011. The base year chosen is FY2010, so as to allow for a clear comparative depiction of both current & historical performance. The analysis, based on the study of the Income Statement, Balance Sheet, Statement of Cash Flows, & Statement of Changes in Stockholders’ Equity, quantifies the annual performance using the most important accounting ratios that provide a summarized diagnosis of the overall current financial health of the software giant, and a ...

Private placement is the sale of a company’s securities to a few, select investors as a means of raising the capital. The investors may include insurance companies, banks, pension funds, and mutual funds. Such a placement does not require registration with the Securities and Exchange Commission. This work appraises the market performance of a group of companies that announced their intention to sell private placement shares. The market considered herein is the NASDAQ Global Market. For this market, two companies (issuers) are considered -- NeurogesX, Inc. and Solar Capital Ltd. The information herein is current and is sourced from various sites including the ...

Introduction

A pipette is one of the laboratory instruments utilized in the transportation of a measured volume of fluids. Therefore, the general use of a pipette is to transfer a specific volume of a fluid from one container (measuring cylinder) to another. There are several types of pipettes. They include; Volumetric, graduated, automated pipettes, micropipettes and disposable pipettes. But for the sake of the video, we will concentrate of two: Volumetric and graduated pipettes.

These pipettes are used to transport a single specific volume of a fluid, typically between 1 and 100 ml. They are shaped like rolling pins with a huge belly, one blunted end (the ...

- P/E Ratio stands for Price-Earnings Ratio. The variables that affect P/E ratio are market price of a share. Market price of the share is what it is trading at the stock exchange. The second variable that affects the P/E ratio is the Earning Per Share. Earnings per share are calculated by dividing the Net Profit after Interest and Taxes divided by the number of shares outstanding. All of these calculations reveal how much the firm is valued in terms of stock valulation.

- Stock valuation uses the time value of money in the calculation. There are several concepts ...

Increasing the Number of Nurses

Currently there is a key challenge that is facing the US; the nurse to patient ratio is a challenge that has been there for a number of years. The number of patients is gradually increasing especially in an era where lifestyle diseases have become a social challenge. Many health facilities are understaffed and therefore it is difficult to provide quality health services when there are inadequate service providers. Many health care managers are investing in upgrading their equipment while ignoring the number of staff who is required to provide health services to the increasing number of patients. Many organizations that are in control ...

Question 1: What is (are) the principal activity(ies) of this business?

Serving both the United States and United kingdom, Established in Ireland, the Green core group is one of the leading convenience food business’s in the world . The convenience food divisions provides a wide range of chilled, frozen and ambient foods to major retail, manufacturing and food service companies. Specifically in the UK, Greencore provides sandwiches, Italian chilled meals, branded chilled meals, chilled non-dairy desserts, chilled sauces, cooking sauces and pickles and Christmas cakes.( See Greencore Food to go UK) In the US Greencore is best known for providing “grab and go” packaged food options (sandwiches, salads, sushi, entrees ...

Profitability Measures:

These ratios are used to analyze the profit margins of the company and is of great importance, both for management and investors, as through this they come to know the actual margins they are earning from their operations and after all the non-operatig expenses are deducted.

i)Net Profit Margins: Net Profit/ Revenue*100 ( Robinson, 2011, pg.143)
Also known as Bottom Line Profit Ratios, these ratios indicate the net profit margins of the company after both operating and non-operating expenses are deducted from revenue figures..

ii) Operating Profit Margins: Operating Profit/Revenue*100
Calculated as ratio of Operating Profit ...

Answer 1

Common stock has several issue characteristics. The first is that it represents ownership in a company. The second characteristic is that it has voting rights for the holders. Thirdly, this stock has volatility for its holders. Another characteristic is that the holders of these shares have the right for receiving dividends as determined by the management board of the company. This stock has a number of advantages. The first is that it has the potential to deliver high gains as due to dividends and capital gains. The other advantage is that the potential loss from an investment in stocks is limited ...

Introduction

Selection of materials is an important part of engineering design. Material selection is aimed at increasing the performance as well as the life of the engineering component and hence, very important for success of engineering component. The nature of loading, expected life, working environment amongst other factors determines the material to be selected for a particular application.

Therefore, engineers and designers must determine the properties of materials before they incorporate them in their design. Mechanical properties of materials such as ultimate tensile strength, Modulus of Elasticity, proof stress, specific strength, toughness and density amongst others are some of the important ...

Introduction

Wind engineering is a significant component in civil engineering. This is because winds can have devastating effects on different manmade and natural structures. Windstorms produce large amounts of damage every year (Holmes, 2007). Weather conditions such as thunderstorms generate local winds, whereas hurricanes and typhoons may generate very strong winds. Designing of buildings and structure takes into account the dead load of the structure plus the imposed load. However, in including a factor of safety for the structures the engineers have to factor in the wind load.

Types of Windstorms

Gales from Large depressions
These are strong winds generated in mid latitudes between 40 and ...

INTRODUCTION

Small businesses face many issues in comparison to the well established organizations. However, among several issues one of the major issues that small businesses face is to raise capital. Many small businesses and entrepreneurs may have the ability to make their organization a big organization however because of lack of investment they are not able to do so. With the increased risk in the market, banks and venture capitals have also become very much risk averse instead of accepting the risk and growing their investment. This has also lead to such situation where small businesses face different issues in raising ...

The corporate strategy of the firm is based on a number of factors and various elements. There are virtually tens of viewpoints and narratives on which a firm can build its core objectives. These viewpoints serve as a basis towards uniform criteria for strategy development and maximum utilization of firm’s capabilities. The corporate strategy making has gone a long way since the industrial revolution and the introduction of mass production. Various theories have been proposed by business theorist and intellectuals that revolve around maximizing a firm’s performance and competitive advantage. The evolution of those thought processes and later experiments in real business ...

Introduction

Costco, the third largest retailer chain in the U.S. and the seventh largest retailer in the world, has significantly grown in the last ten years, a critical period disrupted by the great recession, e-commerce revolution, and global competition. Although a big number of retailing enterprises failed to survive the difficult challenges of the decade, Costco demonstrated an outstanding revenue growth performance over its key competitors – Wal-mart (includes Sam’s Club), BJ’s, Target, Sears, and JC Penney. However, based on an analysis of the 10-year financials of Costco and its key competitors, the profit performance of Costco has not ...

3A.
Data mining involves extracting meaningful information from data. There is much misinformation about data mining. The data is important, and data mining is a larger process applied on that data. It is not necessary that data mining be accurate, but important is to derive patterns and hypothesis. In short data, mining can also be termed as an automated extraction process of information from big data sets. There are various data mining tools and algorithms that enable the extraction of information, though some level of statistical expertise is required to use those techniques. Some data mining techniques are decision ...

3.1 Assess the factors contributing to the establishment of general and specific rates of interest.

Interest rates are the prices that individuals or institutions pay for the use of various financial assets. General interest rates apply to a cross section of individuals and have the most influence on the economy of a country. The government through the central bank aims at monitoring and influencing the direction of general interest rates. Specific interest rates on the other hands are narrowed down to apply to a specific financial instrument or a small group of financial instruments . These specific interest rates do not affect the macroeconomic ...

Introduction

Budgeting performance is crucial in determining an organizations ability to serve its core purposes among them customers and employees’ satisfaction. In addition, understanding the relationship between accounting, finance and the organization’s operating budget is crucial as it enhances strategic planning in view of all the three aspects. In that view, this study demonstrates how the budget performance affects employees’ satisfaction and patient care with reference to Patton Fuller Community hospital. In addition, the analysis explains how accounting and finance are related to the organization’s operating budget.

Analysis

- How the budget performance affects patient care and employee satisfaction

The plan to increase the nurse pay by $1 while retaining ...

Differences in the Risk of a Clothing Company and a Utility Company

A clothing company has high exposure to both diversifiable and non-diversifiable. Diversifiable risk exists within the company because of internal activities of the entity (Hopkin, 2013, p. 2). The company can avoid this type of risk by diversifying its investment portfolio. The clothing company has much exposure to this risk because they concentrate on one investment, clothing. On the other hand, the clothing company cannot avoid non-diversifiable risk because non-diversifiable risk affects the whole market (Jordao & Sousa, 2010, p. 2).

On the other hand, a utility company has limited exposure to diversifiable risk. The company has an investment in ...

- What is the purpose of Tune Ins Holdings Berhad’s IPO?

On 23 September 2013, Tune Ins Holdings Berhad (TIHB), an insurance products provider, announced a press release regarding the prospectus for its Initial Public Offering (IPO). TIHB announced it’s listing on the Main Market of Bursa Malaysia Securities Berhad (Bursa Securities). Under this IPO, TIHB will sell up to 210,224,900 ordinary shares to Malaysian and some particular influential investors, including Bumiputera investors approved by the Ministry of Finance (Tune Insurance). As per to the prospectus in the press release, earnings of the IPO procedure will ...

Richards (2013, p. 1) first sets out to define the terms to gain a better understanding of the concepts. “Debt” is defined as “borrowing money from an external source with the promise to return the principal, in addition to an agreed upon rate of interest.” Though the terms here are often understood in the negative light, startups, or small companies just beginning to operate, often use debt financing to fund their operations. In fact, even companies with the most robust balance sheets will often times reflect some amount of debt within. In financing terminology, debt can also be ...

Introduction:

NASDAQ index is made up of industrial, healthcare, media, technology, telecommunication and service companies. The biggest companies in US which had listed in the stock exchange when it was incorporated are the main composers of this index. It consists of both local and multi-national companies.

1. Suppose the NASDAQ index increase by 7 percent annually over the next decade while the S&P 500 increases 6 percent annually, on average you are better off holding the NASDAQ stocks than the S&P 500 stocks. On average are you better off holding the NASDAQ stocks than the S&P 500 ...

The first table presented a matrix of correlations coefficients for Exam performance, Exam anxiety and Time spent revising. It was found that performance in exam was negatively linked to exam anxiety; the Pearson Correlation was r = −.441. P value was less than 0.05 so this relation is significant. It was also found that exam performance was significantly positively correlated to time spent revising; r = 0.3967 and p < 0.001. Lastly, exam anxiety appears to be significantly negatively linked to time spent revising (r = -0.709, p= 0.000). The above Descriptive table presented the mean and standard deviation of all the four ...

In capital evaluation a number of financial decision making options are used. The paper shall focus on the following capital investment decision making evaluation criteria Net Present Value, Profitability Index and the Internal Rate of Return. The paper shall discuss the definitions, the advantages and the disadvantages in each of the criterion for capital evaluation.

The Net Present Value (NPV) is the capital investment evaluation method that considers the final outcome after the cash outflows have been deducted from the cash inflows. In other words, in NPV method, all the costs and incomes are considered and the difference calculated. The ...

Moon and Bates (1993) developed an approach of measuring the competitor performance. They came up with four main stages of analysis commonly referred to as the CORE analysis. CORE is an acronym name which refers to context, overview, ratios and evaluation. The strategic management accounting plays a very significant role in providing financial information about the main sources of gaining competitive advantage of a company. It involves two main aspects. The computation of the key internal financial ratios of the company is the first main issue. The second issue involves assessment of the external information that may pose a threat to the ...

Employers determine value from health plans through the health care reform law. The reform has ways, which ensures that the coverage for the employer health plan has minimal value. In 2014, the PPACA will grant permission to the individuals who have the health insurance so that they can receive the premium tax credit. They can benefit more if they are eligible to have affordable employer coverage that contains a minimal value (Ilyse, Littler 2012) . There are three approaches that determines the minimal value contribution and the first one is an array of design based-safe harbors formed as a checklist that has ...

David Ricardo argued that all factors held constant a country should specialize in production of goods it enjoys comparative advantage. Then it should engage in trade for import it has lower comparative advantage so as to enjoy the benefits from trade. The theory of international trade has for long been dominated by comparative advantage principle developed by David Ricardo based on labor law of values. Absolute difference in costs of production is the basis for trade but comparative advantage is the main reason according to Ricardo. Ricardo was one of the founding authors of the free international trade agendas through ...

A monopolistic competition market structure is one common structure in the current business and economic conditions. This kind of market structure incorporates the competitive market and monopoly market structures. It comprises the characteristics of both kinds of markets. The market comprises of many firms, all competing for the same consumer market. However, the goods produced by each of the firms in the monopolistic competition structure are slightly differentiated. These products are close substitutes to one another. This characteristic grants the firms in the market power to act like monopolies. There are many sectors or industries whose products markets are ...

Measurement is considered the pedestal of a creditable research and while doing research a couple of things should be taken into account to reach at a scientific culmination. It is imperative to use the four measurement scales to get pertinent results while doing any research in the field of social and behavioral sciences. These four measurement scales are – Normal, Ordinal, Interval and Ratio measurement scale. Researcher should be very careful about the application of these methods and should know which research formulae have to be applied on the given statistics.

Nominal scale can be classified as the lowest scale of measurement. ...