Basic income

Ratio analysis When evaluating the performance of ORL, financial ratio from different aspects will be considered together. 1. Profitability 1.1 ROE ROTON’s ROE has experienced fluctuation through the three financial years. The highest value represented the amount of 84.9% in 2011; on the other hand, the lowest value pointed 66.5% in the last financial year. The ROE of OROTON is sliding from 2011 to 2013. The downward trend indicates the management of ORL might not well manage the profits based…

of ThaiBev company. The 4 elements will be determined in detail below. Working capital management concerns with the relationship between a company’s short-term assets and its short-term liabilities (Pandey, 2005). The objective of working capital management is to ensure that a company is able to continue its operations and that it has sufficient ability to satisfy both maturing short-term debts and upcoming operational expenses (Padachi, 2007). The working capital requirement consists of…

2.2 Brand Equity Model The original concept of brand equity (Aaker, 1992) has been viewed and developed into different directions: strategically and financially, where the brand value is regarded as an accounting tool, to stipulate the financial value the brand provides to a company (Keller, 1993). The motivation and original definition being: “A set of assets and liabilities linked to a brand, its name and symbol that adds to or subtracts from the value provided by a product or service to a…

Clever Answers To Very Tough Interview Questions Here are a number of examples of tough interview questions and their associated answers. Sometimes, it is not a matter of saying what “sounds” right. For example, if you are asked how many hours you usually work per week, you may think it sounds good if you say you work a lot of overtime. Instead, you could say, “However many are needed to get the job done.” It sounds like an evasive answer, but it also has power behind it. Are you looking to…

I. Issue- Can Terminix substantiate assignment of error of holder of due course in the appeal case against Triangle Credit Union? II. Rule- Holder in due course is someone who has received a negotiable instrument in good faith and without notice that it is overdue, that there is any prior claim, or that there is a defect in the title of the person who negotiated it. III. Application of Facts- On January 23, 2017, Terminix filed a notice of appeal against Triangle Credit Union from the case…

reports. There are quite a few differences between government and for-profit business accounting. One of these is the main goal for accounting for each. A typical business’s main goal is to earn a profit. Financial statements expand on net income because net income is a measure of…

be further examined due to unfairness on the behalf of the company’s decision. Your letter was approximately four pages long with an attachment of supporting documents to corroborate your claims. One claim made in the letter is that one’s salary or income should not commensurate whether an individual should be a recipient of the products offered by our company. Rather, one’s actual…

ConocoPhillips Is Making the Wrong Move ConocoPhillips’ (COP) financials clearly indicate the weakness that the company is seeing in its business. For instance, in the second quarter of 2015, ConocoPhillips had reported a net loss of $179 million i.e. minus $0.15 per share as compared to positive earnings of $2.1 billion, or $1.67 per share in last year’s second quarter. Post adjustment for some items like deferred tax due to amendments in Canadian tax laws and non-cash impairments, the…

Hello! My name is Grace Ferguson. I am a freshman at Monroe Township High School in New Jersey. Currently, I am studying the works of Machiavelli. With the new tax reform that is being proposed, I believe your leadership can benefit from the advice stated in The Prince, particularly chapter sixteen where Machiavelli talks about liberality. Once you become concerned with your liberality, the people of the United States of America will admire you more. Learning how to balance liberality and your…

Because there are a number of ways that a company could manipulate inventory numbers to misstate the final account balance, auditors must be diligent to prevent fraud or human error. A misstatement in inventory can have two effects: increase the value of the account and thus the company; and, increase cost of goods sold and thus increase revenue. One of the most important jobs for an auditor is to inspect the physical inventory itself. This tests two key assertions: existence and accuracy. The…