Capital: Current Assets – Current Liabilities Current Ratio: Current Assets Current Liabilities Quick Ratio: Cash + Receivables + S/T Investments Current Liabilities Defensive Interval Ratio: Cash + S/T investments + A/R (COGS + SG&A + R&D)/365 This ratio provides a measure of a firm’s ability to operate using its available cash and near cash assets. This will give you the number of days the firm can operate with available quick assets. Solvency ratios: Indicate
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does agency theory examine? Why is it important in a public corporation rather than in a private corporation? The agency theory is about one party engaging or employing another party to take care or manage their interests as per set rules or expectations. The issues that
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which is the number of units sold So 2000 x £400.00 = £800.00 Cash flow for each year Year 0 - the initial outlay is the total cost for franchise, equipment and Monty Partners, which is: £300,000 + £150,000 + 100,000 = -£550,000 Year 1 - the expenses is the sum of Advertising, Fixed Costs, Materials, Direct Labour and Allocated Overheads, which is: £100,000 + £80,000 + £160,000 + £160,000 + £200,000 = £700,000 Cash flow is the total of Expenses, Revenue minus the Working Capital: -£700
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What is the effect of mandatory IFRS adoption on earning management ABSTRACT: International Accounting Standard play a important role in the world. More and more countries trend to adopt international accounting standard. Beginning in 2005, public companies in the member states of the European Union (EU) are required to apply IFRS. Ten years have passed, what is the effect of mandatory IFRS adoption on these countries, and how IFRS affect on earning management. In the paper, I will discuss this
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the cash flows? 2. What criteria might you use to rank the projects? Which quantitative ranking methods are better? Why? 3. What is the ranking you found by using quantitative methods? Does this ranking differ from the ranking obtained by simply inspection of the cash flows? 4.
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Operational Management Table of Contents 1 INTRODUCTION 3 2 THE SCOPE OF OPERATIONS MANAGMETNT 3 3 LOCATIONAL PLANNING 5 4 QUALITY 7 5 FORECASTS 8 6 INVESTMENT 10 7 CONCLUSION 12 * 1 INTRODUCTION EXPLANATION OF OPERATIONS MANAGEMENT The field of what has been known as production management has expanded in scope to cover management of non-manufacturing or service activities. Because of this broad scope, the field has taken a new name, production and operations management or simply
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Introduction A company’s performance is dependent on several factors. Dividend policy and share issuing capability have a major role in determining the financial performance of the company. Most of the multinational companies have the same type of dividend policy and distribution strategy. The perfect measure for analyzing the dividend policy is to test out company’s solvency, profitability and most of all liquidity. Therefore, a company having a significant and convenient correlation between
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BAFI 500 PRACTICE EXAM NAME:_______PRACTICE EXAM_____________________________________ Student #:_________________________________________ 1. You would be given 4 or 5 questions similar to the ones found in this practice exam. You are, however, responsible for all material covered in the course whether or not that material is covered in this exam. 2. You will have 3 hours to write this exam. 3. Answer all questions in the spaces provided. Please write legibly. 4. Use of calculator is permitted
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CAPITAL INVESTMENTS: MODELS USED IN DECISION MAKING Capital investments are long-term investments made by companies to eventually enhance profitability and shareholder value. Capital investments normally last a company for a number of years, and they take longer periods of time to implement or enhance within an organization. Some examples of capital investments include, but are not limited too: automation in factories (equipment and software), research and development, equipment to improve
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МІНІСТЕРСТВО ОСВІТИ ТА НАУКИ, МОЛОДІ ТА СПОРТУ УКРАЇНИ ХАРКІВСЬКИЙ НАЦІОНАЛЬНИЙ ЕКОНОМІЧНИЙ УНІВЕРСИТЕТ Кафедра іноземних мов “ Цілі та принципи бухгалтерського обліку ” ВИКОНАЛА: ПЕРЕВІРИЛА:
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