Lzdl, Zd

In: Business and Management

Submitted By kiko84
Words 618
Pages 3
Introduction to financial accounting case studies
Name : Sabah El Gaouej
Poblem 13-5 page 748
* For further information, Kindly check the calculation sheet inclosed to my Email.

2. Heartland’s ratios evaluation
The current and quick ratios measure the ability of the firm to easy liquidize - in both measures Heartland is significantly lower than the industry average, and so this may be a problem. The inventory, asset, and A/R turnover measures collectively reflect how well the firm is utilizing its assets. Heartland is managing it inventory and receivables better than the industry average, and asset turnover (the collective measure) is the same as the industry average.
Financial leverage is measured with the Debt/equity ratio and times interest earned measure. Heartland relies more heavily on debt (rather than equity) and as a result is suffering a low times interest earned measure. These two are clearly correlated because you will owe more interest if you carry a larger debt load.
Profitability is measured through ROS, ROA, and ROE. In general, we can say that Heartland is not as profitable as an average company that has a similar asset and liability structure.

3. Bank decision making
I do not believe that the bank will approve the loan if it actually does use the survey data as a benchmark against Heartland's financial statements. Even if the loan is approved, it will include a higher interest rate, since the bank could loaning to Heartland as a risky venture.
The main objective of any loan officer is to ensure that the loan made can be repaid, plain and simple. However, this requires an understanding of four major areas of financial measures; financial leverage (long-term), liquidity potential (short-term), asset utilization (efficiency), and of course profitability. From the descriptions of performance in these areas in the previous…...

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Free

...solution as it falsely appears as an optimal solution; it's not feasible as there is at least one artificial variable with value more than zero i.e. A = 4 here No feasible zone as seen in graph shown below: Dr. S.K. Patel, Mech Engg, NIT Rourkela 4-Sep-15 Page 7 of 13 9. Dual of dual is primal Given LPP is Minimize z = 3x1+ 2x2 + x3 Subject to -3x1+ 3x2 + x3 ≥ 6 x1+ x2 + x3 = 3 and x1, x2, x3 ≥ 0 Converting this to standard LPP form i.e. maximize subject to all ≤ constraints Maximize -z = -3x1- 2x2 - x3 Subject to 3x1- 3x2 - x3 ≤ -6 x1+ x2 + x3 = 3 and x1 is unrestricted in sign, x2, x3 ≥ 0 Now Dual LPP is written as Minimize zd = -6a +3b Subject to 3a + b = -3 -3a +b ≥ -2 -a + b ≥ -1 a ≥ 0, b is unrestricted in sign next to find dual of this LPP, again write it down in standard LPP form i.e., Maximize subject to ≤ constraints, Maximize z1 = -zd = 6a -3b Subject to -3a - b = 3 3a- b ≤ 2 a-b≤1 a ≥ 0, b is unrestricted in sign Assuming x1, x2 and x3 as dual variables associated with three constraints its dual will be written as: Minimize z = 3x1+2x2+x3 Subject to -3x1+3x2 +x3 ≥ 6 -x1-x2-x3 = -3 or, x1+x2+x3 = 3 and x1 is unrestricted in sign, x2 & x3 ≥ 0 This is the primal LPP given at the beginning. Dr. S.K. Patel, Mech Engg, NIT Rourkela 4-Sep-15 Page 8 of 13 Q.10 Dual Simplex Minimize z = 3x1+ 2x2 + x3 Subject to 3x1+ x2 + x3 ≥ 3 -3x1+ 3x2 + x3 ≥ 6 x1+ x2 + x3 ≤ 3 and x1, x2, x3 ≥......

Words: 4249 - Pages: 17

Goodwill Impairment at Jackson Enterprises Case

...consider in determining whether the two-step test should be conducted? List each of these factors for Dynamic and ZD. Explain in your own words and provide citation from the codification. Based upon the case information, do you believe that goodwill is impaired for Dynamic and ZD separately company? Dynamic Qualitative Factors | Citation | Simple manufacturing process technology in this industry increased competitors by 35%. The increase in overall market supply may cost Dynamic depressed product prices. Therefore, their profitability would decline. | ASC 350-20-35-3C(b) | Both regulators and union representatives claimed that pollution can cause health hazards to a Dynamic’s workforce. Dynamic faces negative impact of carbon pollution on the environment and the workplace. Suggested solution is to hire professional managers to solve this situation. Accordingly, the company's operating costs would increase. | ASC 350-20-35-3C(b) | Dynamic employees are supported by industry's largest union to obtain a successfully secure in the collective bargaining agreements. It would increase employees’ labor costs. | ASC 350-20-35-3C(c) | The economic downgrade would reduce Dynamic’s market demand. | ASC 350-20-35-3C(a) | The stock price decreased from $27 to $23 in 2014. | ASC 350-20-35-3C(e) | ZD Qualitative Factors | Citation | Because of the enhancement of the competitive advantage of our......

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Yes Bish Yass

...ƚŚĞ ƌĞŵŽƚĞůLJ ĐƌĞĂƚĞĚ ĐŚĞĐŬ ŝĚĞŶƚŝĨŝĞĚ ďĞůŽǁ ;ƚŚĞ ͞ŚĞĐŬƐ͟ ǁŚĞƚŚĞƌ ŽŶĞ Žƌ ŵŽƌĞͿ ǁĞƌĞ ŶŽƚ ĂƵƚŚŽƌŝnjĞĚ ĂŶĚ͗ ϭͿ / Ăŵ ;ĐŚĞĐŬ ŽŶĞͿ͗ ƚŚĞ ŽǁŶĞƌ ƚŚĞ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ;ƚŝƚůĞͿ ŽĨ ͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺͺ ;ĞŶƚŝƚLJ ŶĂŵĞͿ͕ ǁŚŝĐŚ ŝƐ ƚŚĞ ŽǁŶĞƌ͕ ;͞ƵƐƚŽŵĞƌ͟Ϳ ŽĨ ƚŚĞ ĨŽůůŽǁŝŶŐ ĂĐĐŽƵŶƚ ;͞ ĐĐŽƵŶƚ͟Ϳ Ăƚ :WDŽƌŐĂŶ ŚĂƐĞ ĂŶŬ͕ E͘ ͘ ;͞ŚĂƐĞ͟Ϳ͗ ƵƐƚŽŵĞƌ EĂŵĞ ŽŶ ĐĐŽƵŶƚ͗ ĐĐŽƵŶƚ EƵŵďĞƌ͗ ϮͿ ĂĐŚ ŽĨ ƚŚĞ ŚĞĐŬƐ ĚĞƐĐƌŝďĞĚ ďĞůŽǁ ŝƐ Ă ͞ƌĞŵŽƚĞůLJ ĐƌĞĂƚĞĚ ĐŚĞĐŬ͕͟ ŝ͘Ğ͕͘ Ă ĐŚĞĐŬ ƚŚĂƚ ǁĂƐ ŶŽƚ ĐƌĞĂƚĞĚ ďLJ ƚŚĞ ƉĂLJŝŶŐ ďĂŶŬ ĂŶĚ ƚŚĂƚ ĚŽĞƐ ŶŽƚ ďĞĂƌ Ă ƐŝŐŶĂƚƵƌĞ ĂƉƉůŝĞĚ Žƌ ƉƵƌƉŽƌƚĞĚ ƚŽ ďĞ ĂƉƉůŝĞĚ ďLJ ƚŚĞ ƵƐƚŽŵĞƌ͘ ŚĞĐŬ ŶƵŵďĞƌ ;ŝĨ ĂŶLJͿ͗ ĂƚĞ͗ ŵŽƵŶƚ͗ WĂLJĞĞ ŶĂŵĞ͗ ϯͿ WůĞĂƐĞ ŝŶĚŝĐĂƚĞ ƚLJƉĞͬƌĞĂƐŽŶ ƚŚĞ ŚĞĐŬƐ ǁĞƌĞ ŶŽƚ ĂƵƚŚŽƌŝnjĞĚ͗ ƵƐƚŽŵĞƌ ĚŝĚ ŶŽƚ ĂƵƚŚŽƌŝnjĞ ƚŚĞ ŚĞĐŬƐ ŝŶ ƚŚĞ ƉĂLJĞĞ ŶĂŵĞ ƐƚĂƚĞĚ ŽŶ ƚŚĞ ŚĞĐŬƐ͘ ƵƐƚŽŵĞƌ ĚŝĚ ŶŽƚ ĂƵƚŚŽƌŝnjĞ ƚŚĞ ŚĞĐŬƐ ŝŶ ƚŚĞ ĂŵŽƵŶƚƐ ƐƚĂƚĞĚ ŽŶ ƚŚĞ ŚĞĐŬƐ͘ ϰͿ /Ĩ ƚŚĞ ƉĞƌƐŽŶ Žƌ ĞŶƚŝƚLJ ƚŚĂƚ ĐƌĞĂƚĞĚ ƚŚĞ ŚĞĐŬƐ ŝƐ ŬŶŽǁŶ ƚŽ LJŽƵ͕ ŝŶĚŝĐĂƚĞ ƚŚĞ ƌĞůĂƚŝŽŶƐŚŝƉ ĂŶĚ ƉƌŽǀŝĚĞ ĂŶLJ ŝŶĨŽƌŵĂƚŝŽŶ LJŽƵ ŵĂLJ ŚĂǀĞ ĂďŽƵƚ ƚŚŝƐ ƉĞƌƐŽŶ Žƌ ĞŶƚŝƚLJ͕ ŝŶĐůƵĚŝŶŐ ŶĂŵĞ͕ ĂĚĚƌĞƐƐ ĂŶĚ ƚĞůĞƉŚŽŶĞ ŶƵŵďĞƌ͘ / ƵŶĚĞƌƐƚĂŶĚ ƚŚĂƚ ŵĂŬŝŶŐ Ă ĨĂůƐĞ ƐǁŽƌŶ ƐƚĂƚĞŵĞŶƚ ŝƐ ƐƵďũĞĐƚ ƚŽ ĨĞĚĞƌĂů ĂŶĚͬŽƌ ƐƚĂƚĞ ƐƚĂƚƵƚĞƐ ĂŶĚ ŵĂLJ ďĞ ƉƵŶŝƐŚĂďůĞ ďLJ ĨŝŶĞƐ ĂŶĚͬŽƌ ďLJ ŝŵƉƌŝƐŽŶŵĞŶƚ͘ ŚĂƐĞ ŵĂLJ ƌĞƋƵŝƌĞ ĨƵƌƚŚĞƌ ŝŶĨŽƌŵĂƚŝŽŶ ĐŽŶĐĞƌŶŝŶŐ ƚŚŝƐ ŵĂƚƚĞƌ͕ ǁŚŝĐŚ / ĂŐƌĞĞ ƚŽ ƉƌŽǀŝĚĞ͘ / ĂůƐŽ ƵŶĚĞƌƐƚĂŶĚ ƚŚĂƚ ŚĂƐĞ Žƌ ŽƚŚĞƌ ƉĞƌƐŽŶƐ Žƌ ĞŶƚŝƚŝĞƐ͕ ƐƵĐŚ ĂƐ ůĂǁ ĞŶĨŽƌĐĞŵĞŶƚ͕ ŵĂLJ ƌĞƋƵŝƌĞ ŵLJ ĂƐƐŝƐƚĂŶĐĞ ŝŶ ĐŽŶŶĞĐƚŝŽŶ ǁŝƚŚ ĂŶLJ ĐƌŝŵŝŶĂů Žƌ Đŝǀŝů ƉƌŽƐĞĐƵƚŝŽŶ ŽĨ ƚŚĞ ǁƌŽŶŐĚŽĞƌ;ƐͿ͘ ^ŚŽƵůĚ ƚŚĂƚ ĂƌŝƐĞ͕ / ĂŐƌĞĞ ƚŽ......

Words: 346 - Pages: 2

Nonsense

....jkfse,jsnfxb x\ jhcfg jex\n;jjfn fe Caj fej aefbxr fehsj dj sdjfbs h dhjs dhbshb jhln ah dhls hdgbwh dh sdhfb asjhd sbfuj wehj sjdaiu dh;aw kdis dio uid \asi d \zj sz\ij I; zd;ui xj\x d ;h\dad sfuihf uo df asi hlhefi eijdsihf us;aef uisd cfui;sh I;f sahbdfhas fdhlbhfh s;ei fhh awu;fh usehfuse fio seio;uf sio’f ofi; fjfse fhhdf dfhfshhas df u asdhui ;ash asd d d dua;g dui sduo;ih jkdas uoadsh adiohaw dioh sau duiah d/;h sai diowahd oiaw AIKH DWUJH U;AWH IO WOISD IAWO AWIOHI weiofj sdio aseiodh oisdds fiohase iof aseiofh sodi; fuish fiosaeh ufh seui;fh usdhfisd u f f f s s df rgf gf gf d sd ws s dd ff f fs sdf g sd ff rt sf gd rfsd sd fr g g hy trf d g j hgs ht yrg ty rg htte df rt gf ty gdf g yrg rtd fdrgh ytf t g rydg se t rf t rtfg rtd rf gfty gd f h gf g d s fwae seg t rg f r r r g gsd ar g ty sh t ts str dfa rts t sty t t rt t t thrt yh r h rst h rt hr 6t5u h t tru hsrt j ujt sj js w t hs tt hyt y hyg ghf yhf f f gh g g g h h h r rft fd df d f gfg f f g gh t jjhg j hj ghj c h h hb hj c ghj vhb v bjy hyf g g j h g gv...

Words: 283 - Pages: 2

Nothing

...aeg ae gae g ag aegae g ag ae g aerg ae gae g aeg aeg a er agae g aeg ae ga rgae ga eg aeg aeg ae ga g a gae g awerg awer gae rg aerrg ae ga eg ae gae b tyj tb sd nyu k b rh ety jsr bsr tnh yn aerg sr tae rb aeh ae bae rb eab aerr haer rb etn ae bsrt tn aeh ae bae rh dsb rdy jyu kl iu cgh ii ydn dytj db wsetgae tja v sdg es t ha gbae rh she aer hae rhg aerh aer hse hae rh aew hghae h awerh aer bhae hba erg er gaer g awreg aerg awer gae rg eb aer he rh sergh srth es thes the as h brst h seb sret hbae rbhserhb ae trba fd bxcf bfgth r bghbs rth s eash esr hserth seb sr th seth se h she srt ths rth s rthe rh sdb srt hs tb srth srt hsr ty drtb sr5 tyhsr tb sr45h srt bsr hs brs th sd bsrt hty jnt yuk ui ls er sr r7 kr dh srj rym c df gr5 j kl tn zd bzae rthsr hs rhb srth rs fg srt h...

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Professor

...those of his present descendants: a commentary on present Y chromosomes reveal the ancestry of Emperor CAO Cao of 1800 years ago. J Hum Genet. 2013, 58(4):238-9. Wang CC, Yan S, Qin ZD, Lu Y, Ding QL, Wei LH, Li SL, Yang YJ, Jin L, Li H, the Genographic Consortium (2013) Late Neolithic expansion of ancient Chinese revealed by Y chromosome haplogroup O3a1c-002611. J Syst Evol. 51 (3): 280–286. Wang CC, Farina SE, Li H. Neanderthal DNA and Modern Human Origins. Quatern Int. 2012, 295: 126–129. Wang CC, Gilbert MTP, Jin L, Li H. Evaluating the Y chromosomal timescale in human demographic and lineage dating. Investig Genet. 2014, 5:12. Xu HY*, Wang CC*, Shrestha R, Wang LX, Zhang MF, et al. Inferring population structure and demographic history using Y-STR data from worldwide populations. Mol Genet Genomics. 2014, doi: 10.1007/s00438-014-0903-8. Li DN*, Wang CC*, Yang K, Qin ZD, Lu Y, Lin XJ, Li H, the Genographic Consortium. Substitution of Hainan indigenous genetic lineage in the Utsat people, exiles of the Champa kingdom. J Syst Evol. 2013, 51(3):287–294. Deng QY*, Wang CC*, Wang XQ, Wang LX, Wang ZY, Wu WJ, Li H, the Genographic Consortium. Genetic affinity between the Kam-Sui speaking Chadong and Mulam people. J Syst Evol. 2013, 51(3):263-270. Li DN*, Wang CC*, Lu Y, Qin ZD, Yang K, Lin XJ, Li H, the Genographic Consortium. Three phases for the early peopling of Hainan Island viewed from mitochondrial DNA. J Syst Evol. 2013, 51 (6): 671-680. Yan S, Wang...

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