Ratios

This work examines the oxidation process of Sea buckthorn oil encapsulated in ionotropically cross-linked alginate beads under oxidative conditions. The oxidation of oil was monitored by Fourier Transform Infrared Spectroscopy equipped with the universal ATR (FTIR-ATR) as ...

Life insurance is an important from of social security. This study has been undertaken to comparison between top private and public life insurance companies in India. Insurance is been a vital part of the Indian financial system. This study use descriptive research methodology by secondary data and data collected from the annual report of LIC and ICICI from their official websites. This article refers to the profitability on the basis of market capitalization. The present report highlights the financial performance of LIC and ICICI Prudential life insurance companies in India.

In this pilot-study, which was designed to assess the range of isotopic variation in English medieval populations, we present the results of stable isotope analysis of carbon and nitrogen of human and animal bone collagen from three later medieval sites in Northern England. The isotopic values observed for the rural hospital of St. Giles by Brompton Bridge (N. Yorks.), the

The banking sector in Indian context has been witnessing several dynamic changes from time to time. It forms an imperative constituent of any financial & economic system. The predominance of public sector banks (PSBs) in the industry has reduced considerably as private sector banks (PVBs) are accomplished to build up a sound position within the industry by utilizing technology and skilled management. The Indian banking sector has been experiencing several dynamic structural changes with the introduction of new generation banks in the private sector. Over time the ranking and position of banks have changed due to the change in the banks' performance. The research article aims to measure the performance of the new generation private banks in India using the CAMEL model approach. The research study used secondary data. Selective ratios representing the CAMEL model are employed to scrutinize and compare the performance of the ten private banks-ICICI, Axis, HDFC, YES, Kotak Mahindra, IndusInd, IDBI, Bandhan, IDFC FIRST and DCB. The data has been collected from MoneyControl and annual reports of respective banks over five years (from 2014-15 to 2018-19). Based on the overall rank, the study has found that the Bandhan bank is leading followed by HDFC bank and others. Based on one way ANOVA, the study found considerable variation in the performance across the banks. The study may be beneficial to the stakeholders in taking suitable decisions related to these banks.

The United States of America is currently experiencing a shortage of school counselors. California alone has over three and a half times more than the recommended student-to-counselor ratio of one counselor to 818 students. A qualitative single exploratory case study design allowed for an in-depth analysis of California school counselors' perceptions of student-to-counselor ratios and school counselor and student performance. The social cognitive theory and the social capital theory was the theoretical foundation guiding the study. Using purposive sampling, 12 participants were selected. Data was collected through face-to-face interviews. A field test was conducted to validate the data collection instrument. Triangulation occurred through face-to-face interviews, member checking and document analysis. NVivo 12.0 was used to organize and assist with data analysis. The themes that emerged from the data included building relationships with students; communication with students; motivating students; counselor well-being and counselor role confusion. Four recommendations emerged for educational leaders: (a) providing school counselors with more opportunities to build relationships with their students; (b) for school administrators to provide support to school counselors by better understanding the role of the school counselor and accounting for their well-being; (c) allow school counselors more time to be spent on counseling related duties; and (d) lowering student-to-counselor ratios to help assist school counselors in increasing their overall performance and the performance of their students. The study concluded with four suggestions for future research regarding student-to-counselor ratios.

The growth rate, survival and food conversion ratio (FCR) of the Mediterranean amberjack (Seriola dumerili, Risso, 1810) was ascertained in cultivation using submerged net cages in the Gulf of Castellammare (NW Sicily), from September to December 1994. Two net cages (volume=75 m3) were placed at a depth of 10 m in a sheltered area 1000 m off the coast. Juveniles

A multiple sensor system is considered under binary hypothesis environments. All sensors are assumed independent, and the observed data is also independent. Received data is quantized and then sent to the fusion center to determine whether a target is present. The Sequential Probability Ratio Test is employed in the fusion center. The objective to find an optimal system by minimizing the expected number of observations. Both two-level and four-level quantizer are used in the process of finding the optimal system. Numerical evaluations are made to find the quantizer which minimize the expected number of observations that are required to decide the presence of the target. System simulations are also performed to confirm the results.

This work shows the financial profile of the SMES (micro, smalls and médium companies) of the Valle del Aburra, and to build a global ratio ROA (profitability of assets) that contributes to the process of the financial decision making of these. The analysis developed in: diagnosis by financial ratios, in arder to determine the effectiveness management and its possibilities to get a financial credit. This work tries to put the applications of technique DEA (Data Envelopment Analysis) propase by Banker et al. (1984), in arder to get a global index that reflects the form in which the SMES makes their financial activity and to show relevant information for its internal and external users. 58% of the companies take in recovering the portfolio between 30 and 60 days, 21%, in less than 30 days, and 8% , between 90 and 120 days; 13%, more than 120 days. The 14,14% of the companies present ROA, negative; the 45,86%, between O and 10%, the 25,57%, between 11% and 15% and the 14,43%, between 1...

Abstract: Strontium isotopes are a powerful tool for investigating the geographical origins of people and animals but assignment of provenance requires reference maps and databases. This paper presents a map of strontium isotope variations across Britain for use in archaeological and other studies, and is produced by direct measurement of strontium isotope compositions of biosphere components, predominantly plants. The map characterizes the biosphere signature of specific lithologies: a technique that is applicable ...

Razones financieras para el análisis financiero Razón Financiera: índice que relaciona dos números contables y se obtiene dividiendo una cifra entre la otra. (Van Horne y Wachowicz, p.132) El uso de razones financieras para realizar el análisis financiero se constituye en una herramienta que representa la justa realidad de la situación financiera de cualquier organización. Mediante su empleo se puede determinar cómo se ha desempeñado la firma y evaluar su gestión. Todas las personas que están circundadas por un entorno socio-económico cambiante, en el cuál la incertidumbre de lo que pueda pasar con sus empresas es una constante, necesitan disponer de métodos o herramientas para evaluar su funcionamiento en cualquiera de los periodos de su existencia, en el pasado para apreciar la verdadera situación que corresponde a sus actividades, en el presente para realizar cambios en bien de la administración y en el futuro para realizar proyecciones para el crecimiento de la organización. Se pone de manifiesto que la supervivencia de estos entes esta íntimamente ligada con la gestión y comportamiento de todos los agentes que intervienen en los procesos de intercambio (tanto internos como externos) de su operación diaria, para ello se han implementado una serie de técnicas para juzgar todos estos aspectos que pueden proporcionar en cualquier instante información útil y precisa de la empresa que ayudarán a tomar decisiones rápidas y eficaces en un momento determinado. Análisis financiero El pilar fundamental del análisis financiero está contemplado en la información que proporcionan los estados financieros de la empresa, teniendo en cuenta las características de los usuarios a quienes van dirigidos y los objetivos específicos que los originan, entre los más conocidos y usados son el Balance General y el Estado de Resultados (también llamado de Pérdidas y Ganancias), que son preparados, casi siempre, al final del periodo de operaciones por los administradores y en los cuales se evalúa la capacidad del ente para generar flujos favorables según la recopilación de los datos contables derivados de los hechos económicos. También existen otros estados financieros que en ocasiones no son muy tomados en cuenta y que proporcionan información útil e importante sobre el funcionamiento de la empresa, entre estos están: el estado de Cambios en el Patrimonio, el de Cambios en la Situación Financiera y el de Flujos de Efectivo. Razones financieras Las razones financieras son las relaciones de magnitud que hay entre dos cifras que se comparan entre sí, y se denominan financieras porque se utilizan las diversas cuentas de los estados financieros principales, los cuales de pueden comparar entre distintos periodos y con empresas que pertenecen a la rama del giro de la empresa estudiada. (Morales y Morales, p.190) Categorías de las razones financieras Una de las herramientas de más uso para realizar análisis financiero son las Razones Financieras debido a que permiten medir, en un alto grado, la eficacia y comportamiento de la empresa. Estas presentan una perspectiva amplia de la situación financiera, permiten precisar el grado de liquidez, de rentabilidad, el apalancamiento financiero, la cobertura y todo lo que tenga que ver con su actividad.