account receivable is lager, then cash ratio is volatile. So it often cannot show anything.
1.2. Current Ratio
The current ratio measures the cushion of working capital that companies manintain to allow for the inevitalble unevenness in the flow of funds through the working capital accounts. It measures the relationship between total current assets and total current liabilities.
It
fund to
participate in International capital market was getting higher in Germany but there
were many differences between German accounting standard and US-GAAP.
They had to prepare dual F/S.
∙ German government allowed its national companies to use IFRS and US-GAAP
to solve these problems.
∙ Germany stated that they needed a singl
funded daily. It is better to sell more tickets on discount rate than not to sell anything.” However, this was just suicidal for all the companies participated in this situation. In addition to that, the president of one carrier in the States said that a cash flow from its operations won’t meet liquidity needs and that it could run out of cash before year’s end.
Furthermore, FSCs have b
(2011), the cruise industry has a $15 billion turnover. It employs over 100,000 shipboard officers and crew as well as approximately 15,000 employees ashore. Indirectly, the industry providers employment for food suppliers, engineering services, manufacturers, port agents and authorities, transport companies, tourist companies, hotels, destination companies, and car-hire and employment agents.
accounting items of ‘Wage expense’, ‘Passenger revenue’, and ‘Fuel expense’ for Income Statement Analysis. For Balance Sheet Analysis we choose ‘Flight equipment’, ‘Air traffic liability’, and ‘Accumulated deficit’. Lastly, we went further on ‘Current Ratio’, ‘ROA’, and ‘Debt to asset’ among 5 Ratio analysis and recommended for these two companies.
plans of each selected company).
And then, we are going to analysis Financial statement such as Common-size and Comparative analysis. Also we will analysis Firm performance measure, it will include market-based firm performance measures, accounting-based measures, leverage measures, liquidity measures.
At last, we will make our recommendation for investors rely on our analysis.
criteria, Rapid increase in population disability. The most important thing is the alienation of people with severe disabilities in the labor market. Because Mild disabilities account for most jobs through disability employment system.
So, we are going to analysis disability employment policy according to dimension of choice, and then we are going to study outcome, limitation and improvement.
we cannot ignore growth of domestic coffee brands. The number of shop of brand coffee exceeded 2000 in the end of last year. Especially, Caffe Bene started as a last-mover, but became 1st in coffee shop market by beating out foreign brands and brands running by large companies, founds 500th branch recently. And it won prizes like foundation preference and a representative brand in Korea, 2011.
accounted for 26% (2005). In addition, market capitalization reached 90 billion dollars that do not inhibit surprise indeed. Southwest Airlines, despite the relatively late start empIoy such a reliable company that grew into what is the driving force? Joe The driving force of our human-centric business philosophy is based on relationships and achieved good performance Southwest would result from
companies in the industry. Specially, we concentrate on the companies’ financial statement because we have learned about accounting. We think that we can know the companies’ status or trend through the financial analysis
2. Reason for selecting the industry
The reason we selected the restaurant industry is that restaurant industry is showing improvements and seems poised for long-term gro