...• Profit margin • Working capital • Earnings per shar Want help? Click to download ACC 561 Week 2 Quiz 3. Current assets divided by current liabilities is known as the • capital structure. • working capital • current ratio. • profit margin. 4. Danner Corporation reported net sales of $600,000, $680,000, and $800,000 in the years 2011, 2012, and 2013, respectively. If 2011 is the base year, what percentage do 2013 sales represent of the base? • 33% • 133% • 75% • 113% Want help? Click to download ACC 561 Week 4 Quiz 5 .An analyzing financial statements, horizontal analysis is a • theory. • requirement. • tool. • principle. 6. Comparative balance sheets • are usually prepared for at least one year. • are usually prepared for at least two years. • do not show both dollar amount and percentage changes. • do not show a comparison of total stockholders' equity. Complete Answers just a click away ACC 561 Week 1 Quiz 7. Assume the following cost of goods sold data for a company: 2013 $1,500,000 2012 1,200,000 2011 1,000,000 If 2011 is the base year, what is the percentage increase in cost of goods sold from 2011 to 2013? • 50% • 67% • 150% • 20% 8. Comparisons of data within a company are an example of the following comparative basis: • Intercompany. • Interregional. • Industry averages. • Intracompany. Want help? Click to download ACC 561 Week 2 Quiz 9. The following schedule is a display of what type of analysis? Amount...
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...Financial Statement Differential Olga Belteton ACC/561 7.2.2012 Instructor: Tom Myers, CPA Financial Statement Differential There are four financial statements that companies refer to or should refer to when running their business; the balance sheet, the income statement, the statement of cash flows and the statement of owner’s equity also called the retained earnings statement. The balance sheet is the financial statement that lets the business know if it will meet their billing deadlines. It give insight to management on whether buy more capital, and if the company will be able to pay dividends to the owners of the business. The balance sheet shows the assets of the company, the liabilities that will be paid by the assets and presents the shareholders equity that is left when the liabilities are paid from the assets. The Income Statement is sometimes referred to as the profit and loss statement will show what the company has earned and how profitable the company is during a period. An income statement could be viewed during a given month or a specific quarter or a particular year. The income statement is revenue minus expenses, which gives the net income of the business. The Statement of Cash Flow shows a business what the money is used for and where it is coming from during a period of time. The company will see how the cash flows from the operating stance, any purchasing and, selling done and will see any common stock sold as well as...
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...Journal of Accounting and Economics 11 (1989) 295-329. North-Holland FINANCIAL STATEMENT ANALYSIS AND THE PREDICTION OF STOCK RETURNS* Jane A. O U Santa Clara university, Santa Clara, CA 95053, USA Stephen H. P E N M A N Universi(v of California, Berkeley, CA 94720, USA Received January 1988, final version received April 1989 This paper performs a financial statement analysis that combines a large set of financial statement items into one summary measure which indicates the direction of one-year-ahead earnings changes. Positions are taken in stocks on the basis of this measure during the period 1973-1983, which involve cancelling long and short positions with zero net investment. The two-year holding-period return to the long and short positions is in the order of 12.5%. After adjustment for 'size effects' the return is about 7.0%. These returns cannot be explained by nominated firm risk characteristics. 1. Introduction F i n a n c i a l s t a t e m e n t analysis identifies aspects of financial statements that a r e r e l e v a n t to investment decisions. O n e goal of the analysis is to assess firm value from financial statements. M u c h empirical a c c o u n t i n g research has a t t e m p t e d to discover value-relevant accounting attributes in o r d e r to enhance financial s t a t e m e n t analysis. T h e a p p r o a c h taken in this work assumes that m a r k e t price is sufficient for d e t e r m i n i n g firms' values a n d thus serves as a b e n...
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...Capital Budgeting: Theory and Practice by Pamela P. Peterson and Frank J. Fabozzi The Exchange-Traded Funds Manual by Gary L. Gastineau Professional Perspectives on Fixed Income Portfolio Management, Volume 3 edited by Frank J. Fabozzi Investing in Emerging Fixed Income Markets edited by Frank J. Fabozzi and Efstathia Pilarinu Handbook of Alternative Assets by Mark J. P. Anson The Global Money Markets by Frank J. Fabozzi, Steven V. Mann, and Moorad Choudhry The Handbook of Financial Instruments edited by Frank J. Fabozzi Collateralized Debt Obligations: Structures and Analysis by Laurie S. Goodman and Frank J. Fabozzi Interest Rate, Term Structure, and Valuation Modeling edited by Frank J. Fabozzi Investment Performance Measurement by Bruce J. Feibel The Handbook of Equity Style Management edited by T. Daniel Coggin and Frank J. Fabozzi The Theory and Practice of Investment Management edited by Frank J. Fabozzi and Harry M. Markowitz Foundations of Economic Value Added, Second Edition by James L. Grant Financial Management and Analysis, Second Edition by Frank J. Fabozzi and Pamela P. Peterson Measuring and Controlling Interest Rate and Credit Risk, Second Edition by Frank J. Fabozzi, Steven V. Mann, and Moorad Choudhry Professional Perspectives on Fixed Income Portfolio Management, Volume 4 edited by Frank J. Fabozzi The Handbook of European Fixed Income Securities edited by Frank J. Fabozzi and Moorad Choudhry The Handbook of...
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...Building a stronger Qantas Annual Report 2011 4 6 8 10 14 16 22 31 49 110 120 Chairman’s Report CEO’s Report Financial Performance Board of Directors Information on Qantas Review of Operations Corporate Governance Statement Directors’ Report Financial Report Sustainability Report Financial Calendar A STRONG PERFORMANCE IN CHALLENGING CONDITIONS THE QANTAS GROUP IN 2011 In 2010/2011 the Qantas Group reported a strong result in a complex and challenging global operating environment, with increased revenue across all business segments. The result was achieved while overcoming a series of natural disasters and operational disruptions, and despite the underperformance of Qantas’ international business. THE AVIATION INDUSTRY IS CHANGING THE QANTAS GROUP IN 2011 The Qantas Group faces a unique range of challenges and opportunities. We are in a strong position to address the challenges and realise the opportunities – but we must take decisive action, as we have throughout our history. SAFETY IS ALWAYS THE QANTAS GROUP’S FIRST PRIORITY WE INVEST $1.5 BILLION IN AIRCRAFT MAINTENANCE EACH YEAR SAFETY FIRST From our response to the QF32 incident to the risks posed by volcanic ash disruptions, we never compromise on the highest standards of safety. A safety-first culture across the Group ensures that risks are identified and addressed swiftly and decisively. We invest hundreds of millions of dollars in training to ensure that when incidents do occur our people react...
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...ANNUAL REVIEWS Further Click here for quick links to Annual Reviews content online, including: • Other articles in this volume • Top cited articles • Top downloaded articles • Our comprehensive search Auxin Biosynthesis and Its Role in Plant Development Yunde Zhao Section of Cell and Developmental Biology, University of California, San Diego, La Jolla, California 92093-0116; email: yzhao@ucsd.edu Annu. Rev. Plant Biol. 2010.61:49-64. Downloaded from www.annualreviews.org by Cambridge University on 01/19/11. For personal use only. Annu. Rev. Plant Biol. 2010. 61:49–64 First published online as a Review in Advance on January 25, 2010 The Annual Review of Plant Biology is online at plant.annualreviews.org This article’s doi: 10.1146/annurev-arplant-042809-112308 Copyright c 2010 by Annual Reviews. All rights reserved 1543-5008/10/0602-0049$20.00 Key Words Arabidopsis, tryptophan, YUCCA, TAA1, flavin monooxygenase Abstract Indole-3-acetic acid (IAA), the main auxin in higher plants, has profound effects on plant growth and development. Both plants and some plant pathogens can produce IAA to modulate plant growth. Although the genes and biochemical reactions for auxin biosynthesis in some plant pathogens are well understood, elucidation of the mechanisms by which plants produce auxin has proven to be difficult. So far, no single complete pathway of de novo auxin biosynthesis in plants has been firmly established. However, recent studies have led to the discoveries...
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... www.jeywin.com FOR PUBLIC CONTACT PURPOSE: Ministry of Finance Department of Economic Affairs North Block, New Delhi - 110 001 Phones: 23095120, 23092453 Website: http://www.finmin.nic.in/the_ministry/dept_eco_affairs/index.html Department of Expenditure North Block New Delhi - 110 001 Phones: 23095661, 23095613 Website: http://www.finmin.nic.in/the_ministry/dept_expenditure/index.html Department of Revenue North Block New Delhi - 110 001 Phones: 23095384, 23095385 Website: http://www.finmin.nic.in/the_ministry/dept_revenue/index.html Department of Disinvestment Block 11 & 14, CGO Complex Lodhi Road, New Delhi -110 003 Phones: 24368528, 24368523, 24368044 Website: http://www.divest.nic.in Department of Financial Services Jeevan Deep Building, Parliament Street, New Delhi 110 001 Phones: 23748721, 23748734 Website: http://www.finmin.nic.in Dream Dare Win 2 www.jeywin.com Dream Dare Win www.jeywin.com Contents Paragraph No. INTRODUCTION Page No. 1 CHAPTER - I Department of Economic Affairs 9 Economic Division 1 11 Budget Division 2 12 Capital Markets Division 3 15 Infrastructure Division 4 19 Fund Bank Division (including UN Branch) 5 23 Foreign Trade Division 6 26 Aid Accounts & Audit Division 7 27 Administration Division 8 28 Bilateral Cooperation Division 9 32 10 37 Integrated Finance Division Organisation Chart ...
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...Citation: Creaby-Attwood, Nick (2010) Rewarding Relationships: A Study of the Interaction of Employment Relationships and Employee Rewards Systems in Two Unionised Private Sector Organisations. Doctoral thesis, Northumbria University. This version was downloaded from Northumbria Research Link: ht tp://nrl.northumbria.ac.uk/4415/ Northumbria University has developed Northumbria Research Link (NRL) to enable users to access the University’s research output. Copyright © and moral r ights for i tems on NRL are retained by the individual author(s) and/or other copyright owners. Single copies of full i tems can be reproduced, displayed or performed, and given to third parties in any format or medium for personal research or study, educational, or not-for-profit purposes without prior permission or charge, provided the authors, ti t le and full bibliographic details are given, as well as a hyperlink and/or URL to the original metadata page. The content must not be changed in any way. Full i tems must not be sold commercially in any format or medium without formal permission of the copyright holder. The full policy is available online: http://nrl.northumbria.ac.uk/policies.html REWARDING RELATIONSHIPS: A STUDY OF THE INTERACTION OF EMPLOYMENT RELATIONSHIPS AND EMPLOYEE REWARDS SYSTEMS IN TWO UNIONISED PRIVATE SECTOR ORGANISATIONS NICK CREABY-ATTWOOD PhD 2010 REWARDING RELATIONSHIPS: A STUDY OF THE INTERACTION OF EMPLOYMENT RELATIONSHIPS AND EMPLOYEE REWARDS...
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...Ecole des Hautes Etudes en Sciences Sociales Ann´e 2007 e Num´ro attribu´ par la biblioth`que e e e ———————————— Essais en Finance d’Entreprise THESE POUR LE DOCTORAT EN SCIENCES ECONOMIQUES DE L’ECOLE DES HAUTES ETUDES EN SCIENCES SOCIALES Pr´sent´e et soutenue publiquement par e e David SRAER le 29 Juin 2007 Directeur de th`se e M. Jean Tirole Directeur d’Etudes ` l’E.H.E.S.S. a JURY M. Denis Gromb, Mme. Ulrike Malmendier , M. Brunos Biais, M. Jacques Cr´mer, e Professeur, London Business School (Rapporteur) Assistant Professeur, Universit´ de Californie, Berkeley (Rapporteur) e Directeur de Recherche au C.N.R.S., Universit´ de Toulouse 1 e Directeur de Recherche au C.N.R.S., Universit´ de Toulouse 1 e Remerciements J’ai ` l’´gard de Jean Tirole un dette incommensurable : pour l’accueil chaleureux dont il m’a fait b´n´ficier ` a e e e a chacune de mes venues ` Toulouse, pour l’incroyable richesse des discussions que nous avons pu avoir tout au long a du d´veloppement de cette th`se, pour le soutien qu’il m’a toujours apport´ et pour l’extraordinaire qualit´ de ses e e e e conseils scientifiques, je luis suis infiniment gr´. e David Thesmar m’a fait d´couvrir ce qu’´tait r´ellement la recherche en ´conomie et surtout, a su m’ouvrir les e e e e yeux sur ce qu’´tait la bonne recherche en ´conomie. Sans lui, et ` de tr`s nombreux ´gards, cette th`se n’existerait e e a e e e pas. Sa cr´ativit´, son enthousiasme, sa curiosit´ tout comme son amiti´ ont ´t´...
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...COMPUTER ORGANIZATION AND ARCHITECTURE DESIGNING FOR PERFORMANCE EIGHTH EDITION William Stallings Prentice Hall Upper Saddle River, NJ 07458 Library of Congress Cataloging-in-Publication Data On File Vice President and Editorial Director: Marcia J. Horton Editor-in-Chief: Michael Hirsch Executive Editor: Tracy Dunkelberger Associate Editor: Melinda Haggerty Marketing Manager: Erin Davis Senior Managing Editor: Scott Disanno Production Editor: Rose Kernan Operations Specialist: Lisa McDowell Art Director: Kenny Beck Cover Design: Kristine Carney Director, Image Resource Center: Melinda Patelli Manager, Rights and Permissions: Zina Arabia Manager, Visual Research: Beth Brenzel Manager, Cover Visual Research & Permissions: Karen Sanatar Composition: Rakesh Poddar, Aptara®, Inc. Cover Image: Picturegarden /Image Bank /Getty Images, Inc. Copyright © 2010, 2006 by Pearson Education, Inc., Upper Saddle River, New Jersey, 07458. Pearson Prentice Hall. All rights reserved. Printed in the United States of America. This publication is protected by Copyright and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. For information regarding permission(s), write to: Rights and Permissions Department. Pearson Prentice Hall™ is a trademark of Pearson Education, Inc. Pearson® is a registered trademark of...
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...SAGE India website gets a makeover! Global Products Enhanced Succinct Intuitive THE Improved Interactive Smart Layout User-friendly Easy Eye-catching LEADING WORld’s LEADING Independent Professional Stay tuned in to upcoming Events and Conferences Search Navigation Feature-rich Get to know our Authors and Editors Why Publish with SAGE ? World’s LEADING Publisher and home and editors Societies authors Professional Academic LEADING Publisher Natural World’s Societies THE and LEADING Publisher Natural authors Societies Independent home editors THE Professional Natural Societies Independent authors Societies and Societies editors THE LEADING home editors Natural editors Professional Independent Academic and authors Academic Independent Publisher Academic Societies and authors Academic THE World’s THE editors Academic THE Natural LEADING THE Natural LEADING home Natural authors Natural editors authors home World’s authors THE editors authors LEADING Publisher World’s LEADING authors World’s Natural Academic editors World’s home Natural and Independent authors World’s Publisher authors World’s home Natural home LEADING Academic Academic LEADING editors Natural and Publisher editors World’s authors home Academic Professional authors Independent home LEADING Academic World’s and authors home and Academic Professionalauthors World’s editors THE LEADING Publisher authors Independent home editors Natural...
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...1 1 Fundamentals of Semiconductor Electrochemistry and Photoelectrochemistry Krishnan Rajeshwar The University of Texas at Arlington, Arlington, Texas 1.1 1.2 1.3 1.3.1 1.3.2 1.3.3 1.3.4 1.4 1.4.1 1.4.2 1.4.3 1.5 1.5.1 1.5.2 1.5.3 1.5.4 1.5.5 1.6 1.7 1.7.1 1.7.2 1.7.3 1.7.4 1.7.5 Introduction and Scope . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Electron Energy Levels in Semiconductors and Energy Band Model . The Semiconductor–Electrolyte Interface at Equilibrium . . . . . . . . The Equilibration Process . . . . . . . . . . . . . . . . . . . . . . . . . . . . . The Depletion Layer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Mapping of the Semiconductor Band-edge Positions Relative to Solution Redox Levels . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Surface States and Other Complications . . . . . . . . . . . . . . . . . . . Charge Transfer Processes in the Dark . . . . . . . . . . . . . . . . . . . . Current-potential Behavior . . . . . . . . . . . . . . . . . . . . . . . . . . . . Dark Processes Mediated by Surface States or by Space Charge Layer Recombination . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Rate-limiting Steps in Charge Transfer Processes in the Dark . . . . . Light Absorption by the Semiconductor Electrode and Carrier Collection . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Light Absorption...
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...Chemistry Modern Analytical Chemistry David Harvey DePauw University Boston Burr Ridge, IL Dubuque, IA Madison, WI New York San Francisco St. Louis Bangkok Bogotá Caracas Lisbon London Madrid Mexico City Milan New Delhi Seoul Singapore Sydney Taipei Toronto McGraw-Hill Higher Education A Division of The McGraw-Hill Companies MODERN ANALYTICAL CHEMISTRY Copyright © 2000 by The McGraw-Hill Companies, Inc. All rights reserved. Printed in the United States of America. Except as permitted under the United States Copyright Act of 1976, no part of this publication may be reproduced or distributed in any form or by any means, or stored in a data base or retrieval system, without the prior written permission of the publisher. This book is printed on acid-free paper. 1 2 3 4 5 6 7 8 9 0 KGP/KGP 0 9 8 7 6 5 4 3 2 1 0 ISBN 0–07–237547–7 Vice president and editorial director: Kevin T. Kane Publisher: James M. Smith Sponsoring editor: Kent A. Peterson Editorial assistant: Jennifer L. Bensink Developmental editor: Shirley R. Oberbroeckling Senior marketing manager: Martin J. Lange Senior project manager: Jayne Klein Production supervisor: Laura Fuller Coordinator of freelance design: Michelle D. Whitaker Senior photo research coordinator: Lori Hancock Senior supplement coordinator: Audrey A. Reiter Compositor: Shepherd, Inc. Typeface: 10/12 Minion Printer: Quebecor Printing Book Group/Kingsport Freelance cover/interior designer: Elise Lansdon Cover image: © George Diebold/The...
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...edhat® ® Te r r y C o l l i n g s & K u r t W a l l UR ON IT OOLS IN Y T C E CD-R L TH O ED UD M Linux Solutions from the Experts at Red Hat ® ® P R E S S™ SEC Red Hat® Linux® Networking and System Administration Red Hat® Linux® Networking and System Administration Terry Collings and Kurt Wall M&T Books An imprint of Hungry Minds, Inc. Best-Selling Books G Digital Downloads G e-Books G Answer Networks e-Newsletters G Branded Web Sites G e-Learning New York, NY G Cleveland, OH G Indianapolis, IN Red Hat® Linux® Networking and System Administration Published by Hungry Minds, Inc. 909 Third Avenue New York, NY 10022 www.hungryminds.com Copyright © 2002 Hungry Minds, Inc. All rights reserved. No part of this book, including interior design, cover design, and icons, may be reproduced or transmitted in any form, by any means (electronic, photocopying, recording, or otherwise) without the prior written permission of the publisher. Library of Congress Control Number: 2001093591 ISBN: 0-7645-3632-X Printed in the United States of America 10 9 8 7 6 5 4 3 2 1 1O/RT/QT/QS/IN Distributed in the United States by Hungry Minds, Inc. Distributed by CDG Books Canada Inc. for Canada; by Transworld Publishers Limited in the United Kingdom; by IDG Norge Books for Norway; by IDG Sweden Books for Sweden; by IDG Books Australia Publishing Corporation Pty. Ltd. for Australia and New Zealand; by TransQuest Publishers Pte Ltd. for Singapore, Malaysia, Thailand...
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