‘Determining the Ratio Decidendi of the Case’ by Arthur L. Goodhart, I underwent a roller coaster-like journey on exploring the science behind the nature of a precedent in English law. Goodhart started with the attempt to explain the full meaning of ratio decidendi in the simplest terms. He referred to Sir John Salmond’s definition in which I have interpreted ratio decidendi as the principle of law that is found in a court decision and possesses the authority to be binding. Ratio decidendi should be distinguished
To identify different types of workplace issues that nurses encounter and the impact of these issues on nurses’ performance or health INTRODUCTION A workplace is a location where people with different personalities, communication styles and skills work for their employer (a place of employment). This place can vary from a home office to large office building such as hospital, nursing center or clinic. Furthermore, people spend one third
Introduction: Benzopinacol can be prepared from benzophenone in presence of sun light (photochemically) using isopropanol as the reducing agent in presence of acetic acid. Acetic acid is added to prevent the cleavage of benzopinacol to benzophenone and benzhydrol by the alkali derived from the glass container used for the reaction. Benzopinacol obtained in the first experiment is converted to benzopinacolone by heating under reflux (5 minutes) with glacial acetic acid containing trace amount of iodine
Introduction The objective and goal of this report is to pinpoint the negatives from a financial analysis on Chico's FAS, Inc, and why you shouldn’t invest in them. There are weaknesses and strengths in any business, no matter what industry you are in. The company that we did our analysis on, happens to be in a sector that has been struggling for the past couple years. They have been trying to recoup their lost sales, year after year, that they have lost to major online retailers. In our
Organizational Support Direct care staff often look to their direct supervisors or the organization itself for support to prevent burnout. The staff’s direct supervisor needs to be aware of the individuals employees stress level. This can be done my spending time with the individual while working directly with individuals and also listening and paying attention to what the staff member is saying. Many human service organizations offer very generous paid time off packages to their employees so that
MARKETING MANAGEMEMT CASE 1 : OSCAR MAYER Group 2 ----------------------------------------------------------------------------------------------------------------------------------- INTODUCTION Oscar Mayer was founded in the year 1883 and was owned by Kraft’s food. It was famous for its red meat in United States. Oscar Mayer had also made a very recent acquisition of Louis Rich, a producer of White meat and this acquisition proved to be a success mainly because of the growing demand for white
either by cash or by stock or a combination of both. Well, transfers of ownership by cash are very straight forward and clear for the two parties involved in this transaction. While payment using stock options will be given to the acquired company at a ratio equivalent to the amount they are being acquired
22nd November, 2015 Laura Schim van der Loeff Academic and Study Skills Pros and cons of “cash-flow accounting” and those of “accrual accounting” Yuting Cui 10888217 In an entity, financial accounting, or bookkeeping is the tool used to keep track on financial activities. Users, for example: managers, stockholders, etc. use the result of financial statements to justify behaviors of the entity and make efficient decisions accounting to the data provided. With different basis, companies have various
it means the company is too risky although this tends to turn investors away however this can be changed and managed. The gearing ratio is significant to a company and the potential investors. Furthermore it is essential to plan as it affects the company’s ability to maintain a consistent dividend policy during intricate operating periods. Moreover, the gearing ratio reveals the suitability of capitalization of a company. In the year 2015 Halfords had a gearing percentage of 21.54% and 2016 a gearing
When you have an awkward space for your restaurant, it can feel as if you're climbing a mountain without the proper gear. It's already hard enough to figure out the type of furniture you want in the space since it has to be functional, comfortable and yet withstand a lot of customers. Remove the Current Furniture To get a real feel for the awkwardness of the space, it's important to see it without furniture. Remove or open the drapes to really see the stark reality of the room. This will help you
Sex and gender are the two terms used for identification of masculinity and femininity among humans in our daily life. Sex is the biological term that determines the biological and “anatomical” differences between male and female species. It also clarifies the primary and secondary sex characteristics a person should have in order to be male or female. However, gender is a socially and culturally constructed term that delineates the distinction between men and women and their roles in the society
When conducting any analysis it is important to understand the accounting decisions and models. This paper is written to study and review decomposition analysis of performance ratio and its affiliation to the common-size income statement analysis. The decomposition analysis objectives include return on equity (ROE) and return on assets (ROA). It will also offer a discussion on the decomposition of return on investment (ROI) in the comparison of two companies: Home Depot and Lowes (the decomposing
whether improvement is needed by reviewing the organization’s financial statements and calculating ratios. I have reviewed Robertwood Johnson University Hospital’s, Saint Peter’s Healthcare System’s (Saint Peter’s University Hospital), Catholic Health East’s (Saint Michael’s Medical Center) financial statements and determined the following calculated ratios. The current ratio using the balance sheet will determine whether Robertwood Johnson University Hospital’s, Saint Peter’s
relevant information so as to formulae the assessment of organisations based on the current and future financial aspects as well as performance. Considering this aspect, the purpose of the paper is to provide the financial analysis of Next Plc using the ratio analysis for the years 2015 and 2014. Overview of Next Plc Next Plc is one of the most renowned British multinational retailers dealing in footwear, clothing, and home products. It has more than six hundred stores around the globe from which five
Five Force Analysis of the Toy Industry After World War II and with the creation of television the toy industry flourished. There are several factors that contribute to the continued growth of the toy industry such as: engineering and technological innovations, increase in annual income wages of the middle class, and assembly line production. Dominated by five main companies: Mattel, Namco Bandai, Lego, Hasbro and Jakks Pacific, the global toy industry is a multibillion-dollar industry, which generates
Option 1 Ratio Analysis Exercises and Problems Coverage ratios are important measurements used to determine an organizations solvency. Solvency refers to the ability of a firm to cover long-term financial obligations. In order to determine the solvency and financial strength of a company, the earnings coverage, which is a firm’s ability to continuously generate cash from operations, is analyzed. Through having a stable earnings stream, organizations have a greater ability to borrow funds during
Financial Ratios for Lowe's Companies post financial reports not only because it is the law but, because it is a standard means that potential investors have of analyzing whether the company is a viable investment option. However, with all the information available in a 10k, it can be difficult to compare one company to either another company, or the sector. This is where ratios come into play. Ratios are used to compare one company to another. While they cannot be used to predict future performance
1. How do you think financial ratios differ across different industries? Compare two industries of your choice and select a few ratios and explain whether you think the ratios would be higher or lower for each of those industries and explain why. Financial ratios differ across different industries because different industries have different type of market like consumer and demands. Each industries are varies and sometime unique depending on the type of services or product they offer. Therefore
Interpreting Financial Results Interpreting financial ratios in a corporation is very important and helps us understand where the company comes from and where it is heading regarding financial performance. Ratios mostly provide historical data, and management can use this information to identify the internal strengths and weaknesses of an organization, and estimate future financial potential. Ratios should be compared to historical data and industry standards for them to be useful and meaningful
strategy it first needs to come up with a financial plan. In today’s discussion will we talk about three main financial ratios. “Financial ratio is computing ratios that compare values of key accounts listed on a firm’s financial statements.” (2018. P.149) The three financial ratios are important tools that judge the leverage, profitability, and liquidity. “Profitability ratios are ratios that measure the rate of return a firm is earning on various measures of investment.” (2018, p. 150) This is important