Premium Essay

Lecturer

In:

Submitted By gech90
Words 3390
Pages 14
ANALYSIS OF A COMPANY’S LIQUIDITY BASED ON ITS FINANCIAL STATEMENTS
Pacurari Doina Universitatea din Bacau, Facultatea de Stiinte Economice, Bacau, str.Spiru Haret nr.8, E-mail doinap_ro@yahoo.com, Telefon 0740 179097, Muntean Mircea Universitatea din Bacau, Facultatea de Stiinte Economice, Bacau, str.Spiru Haret nr.8, E-mail doinap_ro@yahoo.com, Telefon 0740 223535 Abstract: The liquidity characterise the financial situation of the company, its ability to convert assets into cash or to obtain cash to meet short-term obligations. Lack of liquidity may affect seriously the continuity of the company activities. Computation and analysis of the liquidity are made by a system of ratios based on the data within the financial statements. An absolute value of a liquidity ratio is not relevant. For a correct analysis of the company’s financial situation more liquidity ratios have to be considered and their trend also. Key-words: liquidity, ratio, analysis, financial statements

Introduction
The fundamental source of the bankruptcy risk consists in the insolvency of the company. Solvency is represented by the capacity of the company to cover all its obligations that result either from previous contracts or from current operations. Solvency must be analysed on short-term (liquidity), as well as on long-term. Thus, liquidity expresses the capacity of the company to meet its short term obligations, that is, to cover its cash outflows with adequate cash inflows and, moreover, to ensure a security reserve for unpredicted events such as the decrease of the cash inflows or increase of payments. Consequently, liquidity may be defined as the capacity of the company to rapidly transform the current assets in cash or to obtain cash to meet its short term obligations. By „short term” we usually understand a period of at most 12 months but, in fact, it is identified with the duration

Similar Documents

Premium Essay

Lecturer

...Research proposal Consumer choice of service provision in services industries Birgit Rettinger Author: Dipl.-Kffr. Birgit Rettinger Doctoral Student ESCP-EAP European School of Management Berlin Chair of Marketing (Prof. Dr. Frank Jacob) Heubnerweg 6 14059 Berlin Germany T: ++49 (0) 30 / 3 20 07-129 F: ++49 (0) 30 / 3 20 07-118 birgit.rettinger@escp-eap.de I. Introduction In the past decade the range of service provision modes in services industries has increased considerably especially as information technology got increasingly sophisticated. Accordingly, the phenomenon of multiple service provision options, owned by one company and providing similar services simultaneously is relatively new (Neslin et al. 2006). Moreover, modified consumer habits and lifestyles have led to altered attitudes concerning modes of service provision. At the same time, there has be a growing call for a paradigm shift to customer focus and value creation (see for instance, Sheth and Sisodia 2003). In line with this, the notion of the consumer‟s part in value creation has changed. Consumers now are seen as actively involved in creating value instead of being only passive responders (Beckett and Nayak 2008; Vargo and Lusch 2004; Xie et al. 2008). II. Statement of the Problem and Purpose of the Study The research is intended to focus exclusively on the consumer‟s perspective concerning the choice of service provision in services industries. This is regarded as consistent...

Words: 4098 - Pages: 17

Free Essay

Bcas

...Business communication Survey questions Name: Class: Intake:\ This survey is about researching how much satisfaction of SIM student feel about SIM facilities( teacher, the food, the staff, service,…etc). SIM uni want to know if the sevice is good enough or not. Please do this survey and tell us what you think about life in SIM. There are 3 different parts in this survey. Do note that all answers would be confidential. Section A (about SIM facilities) 1. How satisfied are you with life in SIM uni? Satisfied good normal other opinion 2. I like the quality and availability of the library resources. Strongly disagree disagree no opinion agree strongly agree 3. What do you think about teaching facilities? verygood good bad 4. Do you think that SIM should open more foodcourt ? Strongly disagree disagree no opinion agree strongly agree 5. I like the external facilities of SIM. Example, ATM, photo machine,bookshop) Strongly disagree disagree no opinion agree strongly agree Section B (about SIM support and services) 6. Do you Are you agree that the campus staff’s are caring and helpful? Strongly disagree disagree no opinion agree strongly agree 7. Do you agree that your...

Words: 347 - Pages: 2

Free Essay

Dialog

...DIGITAL VIDEO PRODUCTION YKT 217 LECTURERS: Assc. Prof. Dr N.V. Prasad Dr Adrian Lee SHORT FILM VIDEO SCRIPT GROUP 2: NO. | NAME | MATRIC NO. | 1 | ADILA NORLIZ BINTI ZAINI | 115388 | 2 | TAN SOO CHIN | 115499 | 3 | NUR EMIRA BT SAIZALI | 115461 | 4 | WAN NUR NADIA BINTI WAN LAILA | 115507 | 5 | SYED MUHAMMAD FAIZ B SYED NASIR | 115495 | TITLE: WILL YOU? PLEASE, SAY I DO. SHOT NO. | ACTION | AUDIO/SOUND | SHOT SIZE | CAMERA MOVEMENT | TIME | 1 | A guy getting ready to go out.He is wearing his neck tie | No dialogueBackground music | MCU | NONE | 00:05 | 2 | He is wearing his jacket | No dialogueBackground music | MCU | NONE | 00:05 | 3 | He takes his car key on the side table | No dialogueBackground music Sound of someone grab key | MCU | NONE | 00:05 | 4 | He goes out from his room, close the door to meet the lecturer | No dialogueBackground music | MLS | NONE | 00:05 | 5 | He is entering the school of communication, opening door. | No dialogueBackground music | MLS | NONE | 00:05 | 6 | Focus on his shoe | No dialogueBackground music | ECU | | 00:05 | 7 | Walk in to corridor | No dialogueShoe stepsBackground music | | NONE | 00:05 | 8 | Standing infront the lecturer’s office | Background musicFade out musicDialogueLecturer: Get Out from my office!Fade in music | MLS | NONE | 00:05 | 9 | The lecturer is going out from her office | Background music | LS | | 00:05 | 10 | While walking to her car, someone gives balloons...

Words: 346 - Pages: 2

Free Essay

Netscape

...Program Coordinator of Finance’s Welcome Remark Dr. Lewis Tam Assistant Professor of Finance Department Staff– Finance Area Welcome Master of Science in Finance 2011 Intakes • • • • • • • • • • • • • Chair Professor Associate Professor Associate Professor Associate Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Lecturer So Yuk Chow, Jacky Fu xiaoqing, Maggie Lai Neng, Rose Lam Siu Kwan, Keith Cheung Ming Yan, William Lei Cheuk Hung, Adrian Lo Chia Chun, Steve Qian Xiaolin Ren Jinjuan, Susan Tam Hon Keung, Lewis Vong Pou Iu, Anna Wu Feng Chui Man Wai, Peter Briefing Outline  Briefing From Finance Program Coordinator  Program Curriculum  Q&A  Refreshments • • • • • • • • • • • Department Staff– Business Economics Area Associate Professor Associate Professor Assistant Professor Assistant Professor Assistant Professor Assistant Professor Assistant professor Assistant Professor Assistant Professor Lecturer Lecturer Li Guoqiang Siu, Ricardo Chi Sen Gu Xinhua Huang Bihong, Jenny Lei Chun Kwok, Henry Qiao Zhuo Tam Pui Sun, Priscilla Yuan Jia Zhang Yang Lam Man Kin, Jonty Si Tou Sio Tan, Vanessa 1 2011/8/24 Briefing Contents  Rules, Regulations and Reminders  Program General Information  Contact Information Application for Course Add/Drop Applications must be sent to the Postgraduate Office before the 3rd lesson. Application for dropping...

Words: 390 - Pages: 2

Premium Essay

Sohana Nabi

...event. It started on 3.30 pm and ends at 5.30 pm.The purpose of this poetry event was to recite poems in different languages. However the students of the department take part in different poetry recitation. The Chief guest of the event was Asad Chowdhury, Josep Almudever, Kaisar Haque. From the department the participants were: Anika Zabin Bushra, Tanima hossain, Jerin Tasnim. They also shared their view with us by saying that “ We are very excited about this event, though we are participating for the first time hence we are enjoying each moment of this wonderful event of Brac university Enh department”. To organize this event senior lecturer of Enh dept. Ruksana rahim says “ I hope it will embrace the students mind and they will feel interested to recite poetry”. However, Mushira habib another lecturer and other faculties were also involved to organize this event. Firdous Azim the Chair person of the Enh department says “ I am looking forward for my students to see a good performance, I hope they will enjoy it”. More over not only students but also teachers of the Enh department...

Words: 413 - Pages: 2

Free Essay

Teaching Assignment System

...DESIGN 13 TESTING & IMPLEMENTATION 30 CONCLUSION 43 APPENDIX 45 Introduction Objective Why do we use Teaching Assignment System? Teaching Assignment System is used to help the lecturers and faculty to make assigning a course to a particular lecturer based on his/her teaching capabilities. This system will help the faculty so that each subject can be assigned efficiently without the tedious manual assigning system. The Teaching Assignment System requires an online system with a database keeping the subjects and the trimester’s information; the online system needs to have * User friendliness for computer illegitimate * Easy to maintain by system administrators. Target User The main target user for this Teaching Assignment System will be the lecturer, dean or the faculty. This system can be very useful for: a. Faculty for designing new subjects based on associated trimester. b. Lecturers who would like to add in information on subjects that they prefer to teach for a particular semester. c. Dean who would like to analyze or view in detail about the trimester or subjects being thought to track semester progress. Plan Milestone Gant chart Literature Review Users 1. Lecturer : They are able to view the subjects for that semester and subjects that have been assigned to them. They will be able to update their preferences and the history of the subject that has been taught by them and also add in...

Words: 2436 - Pages: 10

Premium Essay

Lecturer

...Green Marketing: A path for achieving Competitive Advantage through Customer Satisfaction, Trust and Confidence. Introduction In 1970s the word “GREEN “grabbed the attention of industrialist & others. Green is coined in Europe to refer to a particular politics & lifestyle . The concept is famous in United Kingdom & some other countries but it is unfamiliar in the international business environment due to the lack of universal consistent meaning. Green marketing incorporates a broad range of activities including product modification , changes to production process , packaging changes& also changing advertising strategies. Thus,Green marketing involves developing and promoting products and services that satisfy customers want and need for Quality, Performance, Affordable Pricing and Convenience without having a detrimental input on the environment.Environmentally responsible or "green" marketing refers to the satisfaction of consumer needs, wants, and desires in conjunction with the preservation and conservation of the natural environment. After a misguided attempt at green marketing in 1980s & 1990s now marketers are getting right. The time has emerged where consumers demand products with quality , convenience & affordability with environmental soundness. The conventional marketing is out and green marketing is in. Concept of Green Marketing Green marketing refers to the process of selling products and/or services based on their environmental benefits. Such a product or...

Words: 1931 - Pages: 8

Premium Essay

International Journal

...University Center of Economic and Managerial Sciences, University of Guadalajara Director of Mass Media at Ayuntamiento de Cd. Guzman Ex. director of Centro de Capacitacion y Adiestramiento Patron Dr. Mohammad Reza Noruzi PhD: Public Administration, Public Sector Policy Making Management, Tarbiat Modarres University, Tehran, Iran Faculty of Economics and Management, Tarbiat Modarres University, Tehran, Iran Young Researchers' Club Member, Islamic Azad University, Bonab, Iran Chief Advisors Dr. NAGENDRA. S. Senior Asst. Professor, Department of MBA, Mangalore Institute of Technology and Engineering, Moodabidri Dr. SUNIL KUMAR MISHRA Associate Professor, Dronacharya College of Engineering, Gurgaon, INDIA Mr. GARRY TAN WEI HAN Lecturer and Chairperson (Centre for Business and Management), Department of Marketing, University Tunku Abdul Rahman, MALAYSIA MS. R. KAVITHA Assistant Professor, Aloysius Institute of Management and Information, Mangalore, INDIA Dr. A. JUSTIN DIRAVIAM Assistant Professor, Dept. of Computer Science and Engineering, Sardar Raja College of Engineering, Alangulam Tirunelveli, TAMIL NADU, INDIA Dr. Krishan kumar Dean, School of Life Sciences, Singhania University Rajasthan, INDIA A Monthly Double-Blind Peer Reviewed Refereed Open Access International e-Journal - Included in the International Serial Directories www.ijmra.us Dr. G. D. Singh July 2012 Volume-2, Issue-7 Certified...

Words: 1393 - Pages: 6

Premium Essay

Lecturer

...Unit 2: ROLES AND RESPONSIBILITIES AND RELATIONSHIPS IN LIFELONG LEARNING 1.1. Summarise key aspects of legislation, regulatory requirements and codes of practice related to own role and responsibilities. It is important for all teaching staff and any educational establishment where teaching and training take place keep up to date with all relevant Legislations and Code of practice to ensure they are remaining current with their knowledge and skills, and with any relevant changes or updates that have taken place (Harris 1999). However these will differ depending on the subject, the context and environment within which teaching takes place. These legislations include: • Equality Act (2010) brings disability, sex, race and other grounds of discrimination within one piece of legislation. The Act provides rights for people not to be directly discriminated against or harassed because they have an association with a disabled person or because they are wrongly perceived as disabled. The Act ensures all people are treated equally regardless of their race, sexual orientation, religion and belief, maternity and pregnancy, marriage or civil partnership. • The Data protection Act 1998 is to make provision for the regulation for the processing of information relating to individuals, including the obtaining, holding, use of disclosure of such information. The Human Right Act 1998 is meant to give people the right and freedom to live the way they choose to be. ...

Words: 2581 - Pages: 11

Premium Essay

Lecturer

...Strategic Management Case plus Case Answer – Apple’s Profitable but Risky Strategy Case study Apple’s profitable but risky strategy When Apple’s Chief Executive – Steven Jobs – launched the Apple iPod in 2001 and the iPhone in 2007, he made a significant shift in the company’s strategy from the relatively safe market of innovative, premium-priced computers into the highly competitive markets of consumer electronics. This case explores this profitable but risky strategy. Note that this case explores in 2008 before Nokia had major problems with smartphones – see Case 9.2 and Case 15.1 for this later situation. Early beginnings To understand any company’s strategy, it is helpful to begin by looking back at its roots. Founded in 1976, Apple built its early reputation on innovative personal computers that were par-ticularly easy for customers to use and as a result were priced higher than those of competitors. The inspiration for this strategy came from a visit by the founders of the company – Steven Jobs and Steven Wozniack – to the Palo Alto research laboratories of the Xerox company in 1979. They observed that Xerox had developed an early version of a computer interface screen with the drop-down menus that are widely used today on all personal computers. Most computers in the late 1970s still used complicated technical interfaces for even simple tasks like typing – still called ‘word-processing’ at the time. Jobs and Wozniack took the concept back to Apple and developed their...

Words: 7002 - Pages: 29

Premium Essay

Lecturer

...Tell Me About Yourself" The Toughest Question in the Interview Don Straits, CEO and Dragon Slayer, Corporate Warriors  Share This Post When you, as a job seeker, are asked the most common, and toughest, interview question, "Tell me about yourself," your answer can make or break you as a candidate. Usually job seekers will respond with their "30 second commercial," and then elaborate on their background. While almost every career book and career counselor will tell you that is the appropriate response, I totally disagree. Many people fail in their job search because they are too often focused on what they want in a job including industry, type of position, location, income, benefits, and work environment. Their "30 second commercial" is centered around this premise. The commercial describes the job seeker's career history and what they are looking for. Too often, this is in direct contrast to what employers are looking for. There are two dominant reasons why job seekers are successful in the job search. The first is focusing on the needs of the organization. The second is focusing on the needs of the people within that organization. In this article, we are going to examine how to focus on the needs of the people within organizations. This will assist in rethinking your response to that all-important question, "Tell me about yourself." In order to learn how to respond to the needs of the interviewer, let's first learn more about ourselves. We can then apply that knowledge...

Words: 1376 - Pages: 6

Premium Essay

Lecturer

...Pitching (1.) Who to target: initial target market, customer need/job, and market size estimate (zeros)  From the African economic outlook report of 2014, Cameroon has shown a strong prospect of economic growth. With a stable political and economic atmosphere, the business environment is very conducive and has already set a pace for economic growth and investment. Looking at the consulting sector, it is a very large industry with plenty of opportunities to explore. We have carried out a number of studies on the Business environment, and target market segment we would be focusing on. Here are our target Market: 1. The government; The government of Cameroon has as of 2013 engaged in a number of investment programs. With expansion in the agricultural sector topping the list, this is expected to create a multi-billion dollar industry. The government is currently seeking for firms and corporations to work with in other to achieve is 2035 goals. According to the African economic outlook report, investment in energy is also top in the government’s agenda, road and other infrastructural development are also a priority. 2. Other Multinational consulting Firms. We are putting into place every mechanism to work with other multinational consulting firms. This is a very important target because, most of the multinationals look for opportunities to work with smaller local consultants for the obvious reasons of their knowledge of the business environment. Outsourcing services...

Words: 1183 - Pages: 5

Free Essay

Sample Essay

...The graph below compares the number of visits to two new music sites on the web. Write a report for a university lecturer describing the information shown below. [pic] The graph shows people using new music places on the Internet in fifteen days period of time namely personal choice and trendy pop music.The overall trend shows fluctuation with slight Increased towards the end of the period. Starting with Music Choice websites; 40,000 people went on this new site on first-day. Half of them backed out the next day. In Contrast to this Pop Parade net sites were visited by 120,000 music lovers on day one which decreased slightly on the next day thereafter regaining the same fame on 3rd day. After 3rd day the enthusiasm for both music lines on Internet dropped slowly- reaching maximum fall of 40,000 on 7th day. Whereas Music choice gained popularity, slightly Improving to get the original strength of 30,000 viewers on screen, but was getting still less visitors than their opponent Pop group i.e. 40,000 on day 7. In the beginning of the next week both gained remarkable recovery after a few fluctuations for 8th and 9th day having 40,000 and 50,000 visitors respectively, reaching to their peaks of one and a half thousand new viewers for Pop Parade on 11th day showing a contrast of very few people visiting Music choice for the same day. Thereafter Music choice gained popularity on 12th day for having more than 120,000 new visitors on web. In the end of the period Pop...

Words: 299 - Pages: 2

Premium Essay

Physical and Social Science

...www.ijmra.us May 2012 Volume-2, Issue-2 ISSN: 2249-2496 Contact Us: editorijmie@gmail.com info@ijmra.us www.ijmra.us A Quarterly Double-Blind Peer Reviewed Refereed Open Access International e-Journal - Included in the International Serial Directories www.ijmra.us May 2012 Volume-2, Issue-2 International Journal of Research in Social Sciences (ISSN: 2249-2496) CONTENTS Sr. No. TITLE & NAME OF THE AUTHOR (S) An Assessment of Poverty Eradication and the Millennium Development Goals in Nigeria. Amaghionyeodiwe, Lloyd Ahamefule and Adediran, Olanrewaju Adewole The Influence Of Private Interests In Policy Making In Nigeria: A Case Study Of Commercial Agricultural Project In Kwara State, 2004 – 2010. DR. Abubakar O. Sulaiman And Lawal Abdullahi Oladimeji A Logistic Brownian Motion With A Price Of Dividend Yielding Asset. D. B. Oduor and Silas N. Onyango Poverty Reduction And The Attainment Of The Millenium Development Goals In Nigeria: Problems And Prospects. Adejuwon, Kehinde David and Tijani, Abideen Adekunle Streamlining The Principle Prohibiting Dual Punishment In The Islamic Republic Of Iran’s Penal Code. Mohammed Reza Mojtehedi A critical review of contrastive rhetoric analysis. Alireza Bonyadi Investigating the Effect of Brand Awareness and Brand Image on Purchase Behavior of Customers. Aylar zeynalzade Teachers And Computer Technology: Supervisors’ Views. Dr. Sait AKBAŞLI, Dr. Serdarhan Musa TAŞKAYA, Dr. Ali MEYDAN and Dr. Mehmet ŞAHİN Analysis and...

Words: 1592 - Pages: 7

Free Essay

International Journal

...Center of Economic and Managerial Sciences, University of Guadalajara Director of Mass Media at Ayuntamiento de Cd. Guzman Ex. director of Centro de Capacitacion y Adiestramiento Patron Dr. Mohammad Reza Noruzi PhD: Public Administration, Public Sector Policy Making Management, Tarbiat Modarres University, Tehran, Iran Faculty of Economics and Management, Tarbiat Modarres University, Tehran, Iran Young Researchers' Club Member, Islamic Azad University, Bonab, Iran Chief Advisors Dr. NAGENDRA. S. Senior Asst. Professor, Department of MBA, Mangalore Institute of Technology and Engineering, Moodabidri Dr. SUNIL KUMAR MISHRA Associate Professor, Dronacharya College of Engineering, Gurgaon, INDIA Mr. GARRY TAN WEI HAN Lecturer and Chairperson (Centre for Business and Management), Department of Marketing, University Tunku Abdul Rahman, MALAYSIA MS. R. KAVITHA Assistant Professor, Aloysius Institute of Management and Information, Mangalore, INDIA Dr. A. JUSTIN DIRAVIAM Assistant Professor, Dept. of Computer Science and Engineering, Sardar Raja College of Engineering, Alangulam Tirunelveli, TAMIL NADU, INDIA Dr. Krishan kumar Dean, School of Life Sciences, Singhania University Rajasthan, INDIA A Monthly Double-Blind Peer Reviewed Refereed Open Access International e-Journal - Included in the International Serial Directories www.ijmra.us July 2012 Volume-2, Issue-7 Dr. G. D....

Words: 1855 - Pages: 8