... AF strategy is to evaluate the qualities ofthe three schemes (SISO, AF, and NLOS) and to select the best of them Generalization to the N-relay case S and destination D is g0 , the one between ... calculated for any number of relays After vectorization and separation of real and imaginary parts of complex expressions, we obtain a lattice representation ofthe system So decoding canbe performed ... Indeed, the adaptive NAF protocol is then the result ofthe selection ofthe best transmission scheme between the SISO scheme, the NAF schemes using only one relay, andthe NLOS schemes using either...
... stockholders separation of ownership and management corporate taxation government regulation Organizing a Corporation • The process of creating a corporation begins when the organizers (incorporators) obtain ... Stockholders elect the board of directors • The board sets policy, appoints the officers, and elects a chairperson • The board also designates the president, who is the chief operating officer Authority ... relevant dates for dividends are: Declaration dateDateof record Payment date Objective Account for Cash Dividends Cash Dividends Example • On April 1, the board declares a dividend of $1 per...
... information about the operating segment Segment profit or loss, segment assets, andthe basis of measurement Reconciliations ofthe totals of segment revenues, reported profit or loss, assets, and ... in one ofthe other classifications Property, Plant and Equipment Are tangible, long-lived, and used in the operations ofthe business Includes land, buildings, equipment, machinery, and furniture ... Investments and Funds Not used in the operations ofthe business Includes both debt and equity securities of other corporations, land held for speculation, noncurrent receivables, and cash set...
... Listed below are some ofthe more common misconceptions we, the authors, encounter in our training sessions See if any of them seem familiar ◆ TheBalanceSheet tells me the value ofthe business’ ... people are discouraged in their attempts to understand financial statements by the jargon accountants use and a fear of numbers! INTRODUCTION DON’T BE PUT OFF! Use the Structured process: Step ... businesses, the one which has made more profit has done better’ ◆ The accountant balances theBalanceSheet by entering a balancing figure somewhere probably profit’ These misconceptions will be dealt...
... creating the opportunity to sell at a profit THE BUSINESS FINANCIAL MODEL SOURCE OF FUNDS IMPLICATIONS OF SHARE CAPITAL ● The shareholders own the business, not the Chief Executive and Board of Directors ... Shareholder expectations, therefore, have to be treated with respect ● If the performance ofthe business does not meet shareholder expectations: - some or all ofthe Board may be dismissed investors ... for £1,200 Alex hands over the piece of paper; Bill hands over the £1,200 Alex has made a gain of £200 The company has no involvement in thetransactionand its finances are therefore unaffected...
... however that Profit and Cash are measuredat different points in the cycle ● Sales (and hence Profit) are measured when the goods are despatched to the customer This timing difference is one ofthe ... the manufacturing process Range of products/services offered Moving from cash to other parts ofthe cycle entails risk and must therefore offer the prospect of a sufficient return to compensate ... compensate for such risk THE BUSINESS FINANCIAL MODEL USE OF FUNDS WORKING CAPITAL CYCLE If the goods are being produced at a profit, the business generates profit and cash every time the cycle is completed...
... is no tank atthe bottom ofthe model, simply a meter and a pump Every year the meter is set to zero andthe profits are measured as they are re-cycled 33 NOTES 34 CLASSIFICATION OF EXPENDITURE ... Atthe year-end the Retained Profit must be somewhere; in the bank, or the accountant’s drawer.’ Yes The Retained Profit is somewhere - it has been re-invested back within the business If the ... Earnings: whatever remains after all these costs have been met belongs to the shareholders and will either be: - paid out as a Dividend, or - ploughed back as Retained Profit p16 Retained Profits THE...
... OF FUNDS THEBALANCESHEET FORMAT TheBalanceSheet format swops the two halves ofthe model over: ● ● Use of Funds appears atthe top ofthe statement Source of Funds appears atthe bottom of ... These reports include: i) a summary ofthe business investment a BalanceSheet ii) a summary ofthe operating performance the Profit and Loss Account 43 FINANCIAL REPORTS INTRODUCTION TheBalance ... any ofthe cost Therefore there needs to be a basis for apportioning the cost ofthe investment over the years which will benefit from its use The resultant charge is called: DEPRECIATION 49 THE...
... Remember: theBalanceSheet must balance because the two halves are explaining: Source of Funds where the money came from Use of Funds 58 - where it is now THEBALANCESHEET ARC plc THEBALANCESHEET ... THEBALANCESHEET SOURCE OF FUNDS VALUATION We now reach the bottom half oftheBalance Sheet, which shows where the funds (used in the top half) came from ● SHARE CAPITAL the number of shares ... some of their earnings to be re-invested as Retained Profits) 61 THEBALANCESHEET SUMMARY Here is the same BalanceSheet expanded to itemise the Fixed Assets andthe constituent parts of Working...
... investment at a specific point in time, eg: - ● atthe start ofthe trading period andatthe end ofthe trading period The Profit and Loss Account reports what happened, in terms of Revenue ... return on the Net Capital Employed ● The Report provides essential management information 65 THEBALANCESHEET PUBLISHED FORMAT TheBalanceSheet published format A Report to the Owners ofthe Business ... PROFIT AND LOSS ACCOUNT PROFIT NOT CASH The Profit and Loss Account measures the profit or loss made on the goods sold during the period ● It does not measure the cashflows into and out of the...
... Gross Profit Less: Expenses 600 Operating Profit 200 400 Note: Gross Profit is the difference between the selling price andthe cost of manufacturing the goods sold in the period Operating Profit ... is the Dividend The rest will be re-invested back within the business enabling the business to grow This is the Retained Profit and will be included on theBalanceSheet as Reserves p54 83 PROFIT ... are what is left after all the business costs have been met Earnings, therefore, belong to the shareholders Some ofthe Earnings will be paid out to the shareholder to give them income on their...
... information ● Therefore the practice tends to be to provide the legal minimum in terms of specific numbers and to provide business statements and pictures to support the numbers shown (eg: the ... 88 Operating Profit is used as being the lowest level in the Profit and Loss Account over which operational management has control p81 ● Net Capital Employed = Source of Funds p61 PROFIT AND LOSS ... PROFIT AND LOSS ACCOUNT COMMON MISCONCEPTIONS ‘If I compare the results of two businesses, the one which has made more profit has done better.’ Not necessarily What matters is not profit but...
... NB There are other methods of calculating depreciation, eg: ● Reducing balance - where the depreciation charge is a fixed % per annum ofthe reduced balance (ie: cost less cumulative depreciation) ... estimated that atthe end ofthe years the machine will have a resale value of £50,000 Depreciation charge p.a = £500,000 - £50,000 years = £90,000 p.a 105 APPENDIX TWO CALCULATING DEPRECIATION OTHER ... value atthe end ofthe asset’s useful life to the business 103 APPENDIX TWO NB CALCULATING DEPRECIATION ● What is the effective useful life? The period over which the business intends to use the...
... foundation for research on the function of UL46 and its use in the diagnosis of DPV Results Analysis of hydrophilic and antigenic indices ofthe DPV UL46 protein Generally, the expression ofthe ... the basis ofthe analysis result and was expressed with the complete UL46 gene DPV detection The square matrix test determined that the suitable dilution of anti-UL46M IgG was 1:60 and that of ... replication, the formation of plaque bacteriophage canbe effected in the absence of UL46 [16,17] VP11/12, the phosphorylated product ofthe translated UL46 gene, plays an important role in enhancing the...
... and endothelium and resulted in the formation of atherosclerosis (9) Javid et al also found that in the early stageof atherosclerosis, the number of Cx43 gap junction plaques increased andthe ... for the formation ofthe atherosclerotic plaque Previous study demonstrated that rats lack of Cx43 expression showed 50% lower rate of attack with atherosclerotic plaque compared with normal rats ... connections The present study aimed to detect the expression of Cx40 and Cx43 in the artery at early stageof high fat diet induced atherosclerosis and to investigate the effects of AT1 antagonist...
... comparison ofthe early events of infection between E urophylla and both strains of P tinctorius shows important differences atthe interface Indeed, it seems that the plant reacts to the presence of ... any knowthe nature ofthe signal from each organism, which initiates this succession of early events of mycorrhizal infection and which determines this selective aggressiveness, It canbe suggested ... after inoculation with strain was in evidence atthe surface ofthe fungal plasmalemma as well as in the vacuoles The plasmalemmal activity was detected when the hyphae were close to the roots,...
... retrospectively the correlation between the serum ALT-LDH ratio ofthe patients suffering from acute liver injury and who had had the possibility of developing ALF and their outcomes, and evaluated the predictive ... the first five days in the conservative survivors or the LT or death cases On the other hand, the transition ofthe ALT-LDH index during the same period differed between the two categories: the ... indicating the degree of hepatic hypoxia caused by macrophage over-activation, which might be helpful to discriminate between fatal patients and conservative survivors at an early stageof ALF...
... of great significance in the study In fact, the procedures were central parts of this research After investigation ofthe situation and analysis of problems, the procedures were the results of ... the class and take notes ofthe process Before the observation day, I discussed with her my research plan andthe lesson plan when the process took place Besides, the conversations ofthe groups ... analyzed for the next stage in the study 2.3.2 StageThe aims ofthe second stage are applying group brainstorming as pre-writing activities in the class and investigating the effectiveness ofthe activities...