This document discusses segment and interim financial reporting. It covers identifying reportable operating segments using the management approach and threshold tests. It discusses required segment disclosures and reconciling segment amounts to consolidated totals. It also covers interim period accounting, including income tax expense calculation using an estimated annual effective tax rate. Required interim financial disclosures to regulatory bodies are also outlined.
The document summarizes the key differences between AS 17 and the revised IFRS 8 regarding segment reporting. IFRS 8 takes a management approach to identifying operating segments based on how management views and makes decisions about the entity. It requires public entities to disclose selected segment information in both annual and interim financial reports. IFRS 8 also provides guidelines on identifying reportable segments and disclosure requirements for segment information.
This document discusses key requirements for entities adopting International Financial Reporting Standards (IFRS) for the first time. It covers determining the date of transition to IFRS, selecting the applicable IFRS standards, recognizing any gains or losses from the transition, and disclosure requirements including reconciliations of equity and net income under previous GAAP to IFRS. Entities must explain all changes from previous GAAP accounting policies and any material differences in cash flow statements. The transition provides an opportunity to correct prior period errors or revalue certain assets.
This document provides an overview of Indian Accounting Standard 108 (IFRS 108) regarding operating segments. The standard requires entities to disclose information to enable users to evaluate the nature and financial effects of its business activities and operating environments. It defines an operating segment as a component engaging in business activities whose operating results are regularly reviewed by management. The standard establishes quantitative thresholds for determining reportable operating segments and allows for segments below the threshold to be reported under certain circumstances.
The document discusses operating segments and reportable segments according to MFRS 8. It defines an operating segment as a component of an entity that engages in business activities, has discrete financial information available, and is regularly reviewed by management. Reportable segments meet certain quantitative thresholds for revenue, profit/loss, or assets, or are determined by management to be reportable. The standard requires entities to disclose financial and descriptive information about operating segments and reconcile it to consolidated financial statements.
Ryder reported third quarter 2017 earnings results. Total revenue increased 7% compared to third quarter 2016, driven by higher operating revenue and subcontracted transportation. Earnings per share were $1.11, lower than last year's $1.59 due primarily to non-operating pension costs and other one-time expenses. Comparable earnings per share were $1.33 versus $1.67 in third quarter 2016. Fleet Management Solutions revenue grew 4% but earnings declined due to higher depreciation and maintenance costs. Dedicated Transportation Solutions and Supply Chain Solutions also saw revenue growth but earnings declined due to rising insurance costs and investments in IT. Year-to-date cash flow from operations was $1.166 billion
This document provides training materials on financial reporting for agricultural cooperatives. It includes 7 activities covering key topics:
1. The balance sheet, which summarizes a company's assets, liabilities, and equity at a point in time.
2. The income statement, which presents revenues, expenses, and profits over a period of time.
3. The equity statement, which reconciles the beginning and ending owner equity amounts.
4. The cash flow statement, which shows cash inflows and outflows from operating, investing, and financing activities.
5. Management discussion and analysis (MD&A), which internal users use for planning and external users use for performance evaluation.
6.
Ryder System reported third quarter 2016 earnings per share of $1.59, compared to $1.67 in the prior year period. Revenue increased 3% to $1.724 billion due to higher contractual revenue, partially offset by lower commercial rental and fuel revenue. Fleet Management Solutions revenue was unchanged and earnings declined due to lower used vehicle sales and commercial rental performance. Dedicated Transportation Solutions revenue and earnings increased due to higher volumes and pricing. Supply Chain Solutions revenue and earnings grew primarily from new business and increased volumes. Capital expenditures declined from the prior year and free cash flow was positive.
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13Saskia Ahmad
This document provides answers to questions about segment and interim reporting. It discusses the purpose of segment reporting and the criteria for determining reportable segments. It also addresses accounting issues related to interim reporting, including recognizing revenue and expenses, inventory valuation, and allocating costs between interim periods. Matching revenue and expenses, accounting for long-term contracts and other items in interim statements is also examined.
The document summarizes the key differences between AS 17 and the revised IFRS 8 regarding segment reporting. IFRS 8 takes a management approach to identifying operating segments based on how management views and makes decisions about the entity. It requires public entities to disclose selected segment information in both annual and interim financial reports. IFRS 8 also provides guidelines on identifying reportable segments and disclosure requirements for segment information.
This document discusses key requirements for entities adopting International Financial Reporting Standards (IFRS) for the first time. It covers determining the date of transition to IFRS, selecting the applicable IFRS standards, recognizing any gains or losses from the transition, and disclosure requirements including reconciliations of equity and net income under previous GAAP to IFRS. Entities must explain all changes from previous GAAP accounting policies and any material differences in cash flow statements. The transition provides an opportunity to correct prior period errors or revalue certain assets.
This document provides an overview of Indian Accounting Standard 108 (IFRS 108) regarding operating segments. The standard requires entities to disclose information to enable users to evaluate the nature and financial effects of its business activities and operating environments. It defines an operating segment as a component engaging in business activities whose operating results are regularly reviewed by management. The standard establishes quantitative thresholds for determining reportable operating segments and allows for segments below the threshold to be reported under certain circumstances.
The document discusses operating segments and reportable segments according to MFRS 8. It defines an operating segment as a component of an entity that engages in business activities, has discrete financial information available, and is regularly reviewed by management. Reportable segments meet certain quantitative thresholds for revenue, profit/loss, or assets, or are determined by management to be reportable. The standard requires entities to disclose financial and descriptive information about operating segments and reconcile it to consolidated financial statements.
Ryder reported third quarter 2017 earnings results. Total revenue increased 7% compared to third quarter 2016, driven by higher operating revenue and subcontracted transportation. Earnings per share were $1.11, lower than last year's $1.59 due primarily to non-operating pension costs and other one-time expenses. Comparable earnings per share were $1.33 versus $1.67 in third quarter 2016. Fleet Management Solutions revenue grew 4% but earnings declined due to higher depreciation and maintenance costs. Dedicated Transportation Solutions and Supply Chain Solutions also saw revenue growth but earnings declined due to rising insurance costs and investments in IT. Year-to-date cash flow from operations was $1.166 billion
This document provides training materials on financial reporting for agricultural cooperatives. It includes 7 activities covering key topics:
1. The balance sheet, which summarizes a company's assets, liabilities, and equity at a point in time.
2. The income statement, which presents revenues, expenses, and profits over a period of time.
3. The equity statement, which reconciles the beginning and ending owner equity amounts.
4. The cash flow statement, which shows cash inflows and outflows from operating, investing, and financing activities.
5. Management discussion and analysis (MD&A), which internal users use for planning and external users use for performance evaluation.
6.
Ryder System reported third quarter 2016 earnings per share of $1.59, compared to $1.67 in the prior year period. Revenue increased 3% to $1.724 billion due to higher contractual revenue, partially offset by lower commercial rental and fuel revenue. Fleet Management Solutions revenue was unchanged and earnings declined due to lower used vehicle sales and commercial rental performance. Dedicated Transportation Solutions revenue and earnings increased due to higher volumes and pricing. Supply Chain Solutions revenue and earnings grew primarily from new business and increased volumes. Capital expenditures declined from the prior year and free cash flow was positive.
Solution Manual Advanced Accounting 9th Edition by Baker Chapter 13Saskia Ahmad
This document provides answers to questions about segment and interim reporting. It discusses the purpose of segment reporting and the criteria for determining reportable segments. It also addresses accounting issues related to interim reporting, including recognizing revenue and expenses, inventory valuation, and allocating costs between interim periods. Matching revenue and expenses, accounting for long-term contracts and other items in interim statements is also examined.
- Ryder reported higher earnings per share compared to the previous year's second quarter, though total revenue declined slightly due to lower fuel costs passed through to customers.
- Fleet Management Solutions saw increases in full service lease revenue and commercial rental revenue, leading to higher earnings before tax.
- Dedicated Transportation Solutions' earnings decreased due to higher self-insurance costs, despite revenue growth from new business.
- Supply Chain Solutions increased earnings on higher volumes, pricing, and lower start-up costs, though compensation costs rose as well.
This document outlines Accounting Standard 17 on segment reporting in India. It defines key terms like business segment, geographical segment, segment revenue, expenses, assets and liabilities. It provides guidelines on identifying reportable segments based on a 10% threshold of revenue, profits, assets or liabilities. Enterprises must disclose segment revenues, results, assets, liabilities and other details for all reportable segments.
The document provides questions and answers regarding segment and interim reporting requirements. It discusses how companies must determine reportable segments based on certain revenue, profit, and asset tests. It also outlines accounting treatments for revenue, expenses, taxes, and other items for interim financial statements. Companies must follow specific rules for disclosing segment information, foreign operations, significant customers, and accounting changes in interim reports.
IRJET- Financial Strength Analysis of Unitech Company Using Altman’s Z score ...IRJET Journal
This document analyzes the financial strength of Unitech Company over a 10-year period using Altman's Z-score model. Altman's Z-score model uses multiple financial ratios to predict the likelihood of bankruptcy. The document provides background on Altman's Z-score model and the specific formulas used for different types of companies. It then analyzes Unitech's financial statements over 10 years to calculate financial ratios and the Z-score. The results will help assess Unitech's financial situation and bankruptcy risk during that period.
Segment reporting is the reporting of the operating segments of a company in its financial statement disclosures. It is required for public companies to provide information to investors and creditors about the financial results and position of a company's most important operating units. An operating segment engages in business activities to earn revenue and expenses, has discrete financial information available, and has its results regularly reviewed by management. Segment reporting rules require aggregating similar segments, and reporting segments that represent at least 10% of revenues, profits/losses, or assets. Additional segments may be reported to reach the threshold of comprising 75% of total company revenue. The objectives of segment reporting are to provide stakeholders better understanding of performance, transparency into important units, and ability to make investment
Ryder System reported second quarter 2016 earnings results. Total revenue increased 2% compared to the second quarter of 2015, while operating revenue increased 4%. Earnings per share were $1.38, compared to $1.56 on a comparable basis when excluding certain one-time items. Fleet Management Solutions revenue was unchanged, while Dedicated Transportation Solutions revenue increased 16% and Supply Chain Solutions revenue increased 1%. Cash flow from operations was $763 million year-to-date.
This document summarizes key concepts and problems from Chapter 7 on segment and interim reporting. It begins by explaining the differences between segment reporting, which divides annual results into smaller industry and geographic units, and interim reporting, which divides annual results into shorter time periods. It then provides summaries of practice problems and case studies that address issues such as determining reportable segments, presenting segmented disclosures, and estimating revenues and expenses for interim periods. Challenges involved in interim reporting like allocation of annual costs and income tax expense are also summarized.
Ryder reported higher earnings for the first quarter of 2015 compared to the same period last year. Operating revenue increased 5% driven by growth in full service leasing, commercial rentals, and supply chain solutions. However, total revenue declined 3% primarily due to lower fuel costs passed through to customers. Ryder also increased its full year comparable earnings per share forecast due to better than expected first quarter results.
This chapter discusses segment and interim reporting requirements. It outlines how companies must determine operating segments and disclose financial information for significant segments. Companies must also report certain entity-wide information by product, geographic region, and major customers. The chapter also describes interim reporting standards, requiring companies to treat interim periods as integral parts of the annual period. Key differences between US GAAP and IFRS for segment and interim reporting are also reviewed.
This document provides an overview and review of key concepts from Chapter 4 of the textbook on the income statement and related information. It discusses the purpose and limitations of the income statement, its major elements, different formats, sections, and how to report various income items such as discontinued operations, extraordinary items, and changes in accounting principles. It also covers earnings per share, the retained earnings statement, comprehensive income, and the statement of stockholders' equity.
This document provides an overview of key financial indicators and metrics that can be used to monitor the financial performance and stability of architecture and engineering (A&E) firms. It discusses metrics such as utilization rate, net effective labor multiplier, total payroll multiplier, overhead rate, and net revenue per employee. Benchmark goals are provided for each metric. Additionally, the document summarizes tax deductions and credits that may benefit A&E firms, such as the domestic production activities deduction, flow through business tax deduction, research and development tax credit, and energy efficient commercial buildings deduction.
Ryder System, Inc. held a conference call to discuss fourth quarter 2016 earnings and provide a 2017 forecast. Key points included:
- Fourth quarter 2016 earnings per share were $0.92 compared to $1.42 in the prior year, impacted by lower used vehicle sales and accelerated depreciation.
- The 2017 forecast expects total revenue growth of 4% and operating revenue growth of 3%, with moderate economic growth assumptions.
- Earnings per share are forecasted between $4.78-$5.08 for 2017, reflecting cost reductions but also lower used vehicle pricing and higher depreciation impacts.
- Business segments are expected to see revenue growth in 2017, with Fleet Management Solutions revenue up 2%
Ryder System reported second quarter 2017 earnings results. Total revenue increased 5% year-over-year to $1.793 billion, while operating revenue increased 2% to $1.483 billion. Earnings per share were $0.97 compared to $1.38 in the prior year period. Comparable earnings per share were $1.00 versus $1.56 last year. Fleet Management Solutions revenue was up 1% but earnings declined due to lower used vehicle sales and commercial rental results. Dedicated Transportation Solutions revenue grew 6% but earnings decreased from higher maintenance costs. Supply Chain Solutions revenue increased 17% but earnings were lower in the start-up phase of new accounts. Year-to-date capital
Ryder System reported third quarter 2015 earnings. Comparable EPS increased 7% year-over-year to $1.74. Operating revenue grew 6% driven by increases in full service leasing, commercial rentals, and supply chain solutions. Fleet management solutions earnings grew 5% despite lower used vehicle sales volumes and pricing. The number of vehicles held for sale increased from the prior year while units sold decreased 12%. Ryder increased its full year comparable EPS forecast to $6.30-$6.40.
- The company reported first quarter 2018 earnings with orders up 10% year-over-year and net sales up 26% year-over-year. Adjusted EBITDA improved by over 400 basis points year-over-year.
- Guidance for 2018 was updated with revenue expected between $1.775 billion to $1.850 billion and adjusted EBITDA between $100 million to $120 million.
- Strategic priorities include expanding product innovation, improving manufacturing productivity through optimization projects, and focusing on operational excellence and growth in key markets.
Given the myriad challenges faced by the industry today, natural gas local distribution companies can benefit from assessing business performance through benchmarking to help identify performance gaps and improvement opportunities. ScottMadden has a low-cost approach to providing this information to its clients, as described in our Natural Gas Benchmarking document. The objective of this review is to provide high-level financial and operating comparisons that will help company management identify potential opportunities for improvement.
For more information, please visit www.scottmadden.com.
Jerry E. Sheridan, President and CEO of AmeriGas Partners, provided a recap of the company's fiscal 2018 first quarter results. Volume was flat compared to the prior year quarter due to uneven weather. Adjusted EBITDA was down 10.3% to $194.1 million compared to the prior year, impacted by late-December weather experienced after the quarter ended. Despite average propane costs being 64% higher than the prior year, unit margins were up approximately $0.01. The company's transport fleet responded well to ensure security of supply during the quarter. Growth initiatives in national accounts and cylinder exchange saw volume increases of 7% and 9% respectively compared to the prior year quarter.
An entity shall Disclose information to enable user of its financial statement to evaluate. The nature and financial effects of the business activities in which it engages and the economics environment in which it operates.
- Ryder reported higher revenue and earnings in 4Q15 compared to 4Q14. Total revenue increased 1% to $1.67 billion while earnings per share increased to $1.42 from $0.22.
- The Fleet Management Solutions segment saw a 7% increase in operating revenue due to growth in full service leases and commercial rentals. Earnings increased 1% despite lower used vehicle sales.
- Supply Chain Solutions operating revenue grew 4% on new business and higher volumes, while earnings increased 5%. Dedicated Transportation Solutions operating revenue and earnings increased 11% and 1%, respectively, due to new business and higher volumes.
- Ryder provided a forecast for 2016 expecting continued revenue growth and
Ryder held its first quarter 2017 earnings conference call on April 25, 2017. During the call, Ryder reported earnings per share of $0.71 compared to $1.05 in the first quarter of 2016. Ryder also provided a forecast for full year 2017 earnings per share of $3.90 to $4.20, lowering its previous forecast. Ryder's business segments all saw revenue growth compared to the prior year, but earnings declined due to lower used vehicle sales and weaker commercial rental performance. Ryder also updated on its used vehicle sales and provided additional financial details from the quarter.
South Dakota State University degree offer diploma Transcriptynfqplhm
办理美国SDSU毕业证书制作南达科他州立大学假文凭定制Q微168899991做SDSU留信网教留服认证海牙认证改SDSU成绩单GPA做SDSU假学位证假文凭高仿毕业证GRE代考如何申请南达科他州立大学South Dakota State University degree offer diploma Transcript
- Ryder reported higher earnings per share compared to the previous year's second quarter, though total revenue declined slightly due to lower fuel costs passed through to customers.
- Fleet Management Solutions saw increases in full service lease revenue and commercial rental revenue, leading to higher earnings before tax.
- Dedicated Transportation Solutions' earnings decreased due to higher self-insurance costs, despite revenue growth from new business.
- Supply Chain Solutions increased earnings on higher volumes, pricing, and lower start-up costs, though compensation costs rose as well.
This document outlines Accounting Standard 17 on segment reporting in India. It defines key terms like business segment, geographical segment, segment revenue, expenses, assets and liabilities. It provides guidelines on identifying reportable segments based on a 10% threshold of revenue, profits, assets or liabilities. Enterprises must disclose segment revenues, results, assets, liabilities and other details for all reportable segments.
The document provides questions and answers regarding segment and interim reporting requirements. It discusses how companies must determine reportable segments based on certain revenue, profit, and asset tests. It also outlines accounting treatments for revenue, expenses, taxes, and other items for interim financial statements. Companies must follow specific rules for disclosing segment information, foreign operations, significant customers, and accounting changes in interim reports.
IRJET- Financial Strength Analysis of Unitech Company Using Altman’s Z score ...IRJET Journal
This document analyzes the financial strength of Unitech Company over a 10-year period using Altman's Z-score model. Altman's Z-score model uses multiple financial ratios to predict the likelihood of bankruptcy. The document provides background on Altman's Z-score model and the specific formulas used for different types of companies. It then analyzes Unitech's financial statements over 10 years to calculate financial ratios and the Z-score. The results will help assess Unitech's financial situation and bankruptcy risk during that period.
Segment reporting is the reporting of the operating segments of a company in its financial statement disclosures. It is required for public companies to provide information to investors and creditors about the financial results and position of a company's most important operating units. An operating segment engages in business activities to earn revenue and expenses, has discrete financial information available, and has its results regularly reviewed by management. Segment reporting rules require aggregating similar segments, and reporting segments that represent at least 10% of revenues, profits/losses, or assets. Additional segments may be reported to reach the threshold of comprising 75% of total company revenue. The objectives of segment reporting are to provide stakeholders better understanding of performance, transparency into important units, and ability to make investment
Ryder System reported second quarter 2016 earnings results. Total revenue increased 2% compared to the second quarter of 2015, while operating revenue increased 4%. Earnings per share were $1.38, compared to $1.56 on a comparable basis when excluding certain one-time items. Fleet Management Solutions revenue was unchanged, while Dedicated Transportation Solutions revenue increased 16% and Supply Chain Solutions revenue increased 1%. Cash flow from operations was $763 million year-to-date.
This document summarizes key concepts and problems from Chapter 7 on segment and interim reporting. It begins by explaining the differences between segment reporting, which divides annual results into smaller industry and geographic units, and interim reporting, which divides annual results into shorter time periods. It then provides summaries of practice problems and case studies that address issues such as determining reportable segments, presenting segmented disclosures, and estimating revenues and expenses for interim periods. Challenges involved in interim reporting like allocation of annual costs and income tax expense are also summarized.
Ryder reported higher earnings for the first quarter of 2015 compared to the same period last year. Operating revenue increased 5% driven by growth in full service leasing, commercial rentals, and supply chain solutions. However, total revenue declined 3% primarily due to lower fuel costs passed through to customers. Ryder also increased its full year comparable earnings per share forecast due to better than expected first quarter results.
This chapter discusses segment and interim reporting requirements. It outlines how companies must determine operating segments and disclose financial information for significant segments. Companies must also report certain entity-wide information by product, geographic region, and major customers. The chapter also describes interim reporting standards, requiring companies to treat interim periods as integral parts of the annual period. Key differences between US GAAP and IFRS for segment and interim reporting are also reviewed.
This document provides an overview and review of key concepts from Chapter 4 of the textbook on the income statement and related information. It discusses the purpose and limitations of the income statement, its major elements, different formats, sections, and how to report various income items such as discontinued operations, extraordinary items, and changes in accounting principles. It also covers earnings per share, the retained earnings statement, comprehensive income, and the statement of stockholders' equity.
This document provides an overview of key financial indicators and metrics that can be used to monitor the financial performance and stability of architecture and engineering (A&E) firms. It discusses metrics such as utilization rate, net effective labor multiplier, total payroll multiplier, overhead rate, and net revenue per employee. Benchmark goals are provided for each metric. Additionally, the document summarizes tax deductions and credits that may benefit A&E firms, such as the domestic production activities deduction, flow through business tax deduction, research and development tax credit, and energy efficient commercial buildings deduction.
Ryder System, Inc. held a conference call to discuss fourth quarter 2016 earnings and provide a 2017 forecast. Key points included:
- Fourth quarter 2016 earnings per share were $0.92 compared to $1.42 in the prior year, impacted by lower used vehicle sales and accelerated depreciation.
- The 2017 forecast expects total revenue growth of 4% and operating revenue growth of 3%, with moderate economic growth assumptions.
- Earnings per share are forecasted between $4.78-$5.08 for 2017, reflecting cost reductions but also lower used vehicle pricing and higher depreciation impacts.
- Business segments are expected to see revenue growth in 2017, with Fleet Management Solutions revenue up 2%
Ryder System reported second quarter 2017 earnings results. Total revenue increased 5% year-over-year to $1.793 billion, while operating revenue increased 2% to $1.483 billion. Earnings per share were $0.97 compared to $1.38 in the prior year period. Comparable earnings per share were $1.00 versus $1.56 last year. Fleet Management Solutions revenue was up 1% but earnings declined due to lower used vehicle sales and commercial rental results. Dedicated Transportation Solutions revenue grew 6% but earnings decreased from higher maintenance costs. Supply Chain Solutions revenue increased 17% but earnings were lower in the start-up phase of new accounts. Year-to-date capital
Ryder System reported third quarter 2015 earnings. Comparable EPS increased 7% year-over-year to $1.74. Operating revenue grew 6% driven by increases in full service leasing, commercial rentals, and supply chain solutions. Fleet management solutions earnings grew 5% despite lower used vehicle sales volumes and pricing. The number of vehicles held for sale increased from the prior year while units sold decreased 12%. Ryder increased its full year comparable EPS forecast to $6.30-$6.40.
- The company reported first quarter 2018 earnings with orders up 10% year-over-year and net sales up 26% year-over-year. Adjusted EBITDA improved by over 400 basis points year-over-year.
- Guidance for 2018 was updated with revenue expected between $1.775 billion to $1.850 billion and adjusted EBITDA between $100 million to $120 million.
- Strategic priorities include expanding product innovation, improving manufacturing productivity through optimization projects, and focusing on operational excellence and growth in key markets.
Given the myriad challenges faced by the industry today, natural gas local distribution companies can benefit from assessing business performance through benchmarking to help identify performance gaps and improvement opportunities. ScottMadden has a low-cost approach to providing this information to its clients, as described in our Natural Gas Benchmarking document. The objective of this review is to provide high-level financial and operating comparisons that will help company management identify potential opportunities for improvement.
For more information, please visit www.scottmadden.com.
Jerry E. Sheridan, President and CEO of AmeriGas Partners, provided a recap of the company's fiscal 2018 first quarter results. Volume was flat compared to the prior year quarter due to uneven weather. Adjusted EBITDA was down 10.3% to $194.1 million compared to the prior year, impacted by late-December weather experienced after the quarter ended. Despite average propane costs being 64% higher than the prior year, unit margins were up approximately $0.01. The company's transport fleet responded well to ensure security of supply during the quarter. Growth initiatives in national accounts and cylinder exchange saw volume increases of 7% and 9% respectively compared to the prior year quarter.
An entity shall Disclose information to enable user of its financial statement to evaluate. The nature and financial effects of the business activities in which it engages and the economics environment in which it operates.
- Ryder reported higher revenue and earnings in 4Q15 compared to 4Q14. Total revenue increased 1% to $1.67 billion while earnings per share increased to $1.42 from $0.22.
- The Fleet Management Solutions segment saw a 7% increase in operating revenue due to growth in full service leases and commercial rentals. Earnings increased 1% despite lower used vehicle sales.
- Supply Chain Solutions operating revenue grew 4% on new business and higher volumes, while earnings increased 5%. Dedicated Transportation Solutions operating revenue and earnings increased 11% and 1%, respectively, due to new business and higher volumes.
- Ryder provided a forecast for 2016 expecting continued revenue growth and
Ryder held its first quarter 2017 earnings conference call on April 25, 2017. During the call, Ryder reported earnings per share of $0.71 compared to $1.05 in the first quarter of 2016. Ryder also provided a forecast for full year 2017 earnings per share of $3.90 to $4.20, lowering its previous forecast. Ryder's business segments all saw revenue growth compared to the prior year, but earnings declined due to lower used vehicle sales and weaker commercial rental performance. Ryder also updated on its used vehicle sales and provided additional financial details from the quarter.
South Dakota State University degree offer diploma Transcriptynfqplhm
办理美国SDSU毕业证书制作南达科他州立大学假文凭定制Q微168899991做SDSU留信网教留服认证海牙认证改SDSU成绩单GPA做SDSU假学位证假文凭高仿毕业证GRE代考如何申请南达科他州立大学South Dakota State University degree offer diploma Transcript
Independent Study - College of Wooster Research (2023-2024) FDI, Culture, Glo...AntoniaOwensDetwiler
"Does Foreign Direct Investment Negatively Affect Preservation of Culture in the Global South? Case Studies in Thailand and Cambodia."
Do elements of globalization, such as Foreign Direct Investment (FDI), negatively affect the ability of countries in the Global South to preserve their culture? This research aims to answer this question by employing a cross-sectional comparative case study analysis utilizing methods of difference. Thailand and Cambodia are compared as they are in the same region and have a similar culture. The metric of difference between Thailand and Cambodia is their ability to preserve their culture. This ability is operationalized by their respective attitudes towards FDI; Thailand imposes stringent regulations and limitations on FDI while Cambodia does not hesitate to accept most FDI and imposes fewer limitations. The evidence from this study suggests that FDI from globally influential countries with high gross domestic products (GDPs) (e.g. China, U.S.) challenges the ability of countries with lower GDPs (e.g. Cambodia) to protect their culture. Furthermore, the ability, or lack thereof, of the receiving countries to protect their culture is amplified by the existence and implementation of restrictive FDI policies imposed by their governments.
My study abroad in Bali, Indonesia, inspired this research topic as I noticed how globalization is changing the culture of its people. I learned their language and way of life which helped me understand the beauty and importance of cultural preservation. I believe we could all benefit from learning new perspectives as they could help us ideate solutions to contemporary issues and empathize with others.
Optimizing Net Interest Margin (NIM) in the Financial Sector (With Examples).pdfshruti1menon2
NIM is calculated as the difference between interest income earned and interest expenses paid, divided by interest-earning assets.
Importance: NIM serves as a critical measure of a financial institution's profitability and operational efficiency. It reflects how effectively the institution is utilizing its interest-earning assets to generate income while managing interest costs.
The Impact of Generative AI and 4th Industrial RevolutionPaolo Maresca
This infographic explores the transformative power of Generative AI, a key driver of the 4th Industrial Revolution. Discover how Generative AI is revolutionizing industries, accelerating innovation, and shaping the future of work.
OJP data from firms like Vicinity Jobs have emerged as a complement to traditional sources of labour demand data, such as the Job Vacancy and Wages Survey (JVWS). Ibrahim Abuallail, PhD Candidate, University of Ottawa, presented research relating to bias in OJPs and a proposed approach to effectively adjust OJP data to complement existing official data (such as from the JVWS) and improve the measurement of labour demand.
Fabular Frames and the Four Ratio ProblemMajid Iqbal
Digital, interactive art showing the struggle of a society in providing for its present population while also saving planetary resources for future generations. Spread across several frames, the art is actually the rendering of real and speculative data. The stereographic projections change shape in response to prompts and provocations. Visitors interact with the model through speculative statements about how to increase savings across communities, regions, ecosystems and environments. Their fabulations combined with random noise, i.e. factors beyond control, have a dramatic effect on the societal transition. Things get better. Things get worse. The aim is to give visitors a new grasp and feel of the ongoing struggles in democracies around the world.
Stunning art in the small multiples format brings out the spatiotemporal nature of societal transitions, against backdrop issues such as energy, housing, waste, farmland and forest. In each frame we see hopeful and frightful interplays between spending and saving. Problems emerge when one of the two parts of the existential anaglyph rapidly shrinks like Arctic ice, as factors cross thresholds. Ecological wealth and intergenerational equity areFour at stake. Not enough spending could mean economic stress, social unrest and political conflict. Not enough saving and there will be climate breakdown and ‘bankruptcy’. So where does speculative design start and the gambling and betting end? Behind each fabular frame is a four ratio problem. Each ratio reflects the level of sacrifice and self-restraint a society is willing to accept, against promises of prosperity and freedom. Some values seem to stabilise a frame while others cause collapse. Get the ratios right and we can have it all. Get them wrong and things get more desperate.
Enhancing Asset Quality: Strategies for Financial Institutionsshruti1menon2
Ensuring robust asset quality is not just a mere aspect but a critical cornerstone for the stability and success of financial institutions worldwide. It serves as the bedrock upon which profitability is built and investor confidence is sustained. Therefore, in this presentation, we delve into a comprehensive exploration of strategies that can aid financial institutions in achieving and maintaining superior asset quality.
1. www.esaunggul.ac.id
Dra.Retno Suliati Akt. MM
EBA601
Advance Financial Accounting
Segment and Interim Financial Reporting (
Ch 15) to accompanying Adv Accounting
13th Global Ed. By Beams, Anthony and
Smith
Learning Objective 15.1 Understand how firms use the management approach to identify potentially reportable operating segments.
Learning Objective 15.2 Apply the threshold tests to identify reportable operating segments: the revenue test, the asset test, and the operating-profit test.
Learning Objective 15.3 Determine the reporting of any additional segments using the 75 percent external-revenue test.
Learning Objective 15.4 Understand the types of disclosure information for segments and the reasons that the levels of disclosure may vary across companies.
Learning Objective 15.5 Understand what segment disclosures are reconciled to the consolidated amounts.
Learning Objective 15.6 Know the required enterprise-wide disclosures with respect to products and services, geographic areas of operation, and major customers.
Learning Objective 15.7 Understand the similarities and differences in the reporting of operations in an interim versus an annual reporting period.
Learning Objective 15.8 Compute interim-period income tax expense.