加拿大毕业论文代写：公司每股收益

在： ,

加拿大毕业论文代写：公司每股收益

从长期来看，公司不应从留存收益中宣布股息，因为这将影响公司的偿债能力，降低公司的盈利能力。每股收益也被称为每股净收入，它衡量的是每股净收益。它显示了公司在股东基础上的盈利能力。2015年的每股收益为2.13美元，2014年为0.37美元。这说明2015年每股收益显著增加，这将增加股东对公司的信任，有助于保持良好的商誉，这是一个好的迹象(LSE, 2015)。市盈率有助于计算股票相对于收益的市场价值。它以当前收益为基础显示股票的市场价值。2015年的市盈率为0.65,2014年的市盈率为3.37，因为公司不像2014年那样从2015年的留存收益中宣布派息。2015年，股息仅从利润中宣布，这有利于公司的可持续发展。

加拿大毕业论文代写：公司每股收益
2015年为2.98,2014年为0.75，有利于公司商誉和市场形象。费尔菲尔德有限公司可以通过各种渠道安排融资。债券是一种常见的资金来源，费尔菲尔德公司可以利用债券来拓展业务，满足新订单，从而建立新的业务联系。与任何其他来源相比，债务被认为是最便宜的融资方式之一。债务也不允许债券持有人做出决策，积极参与管理，也不与债券持有人分享控制权(Herman, 2011)。所有的控制权和权力仍然掌握在所有者和董事会手中，没有投票权转移到债券持有人手中。债券持有人只可获发一笔固定利息，而该利息可在来源上扣除税款。

加拿大毕业论文代写：公司每股收益

In a long run, company should not declare dividend from its retained earnings, as this will going to affect the solvency of company and reduces profitability of company. Earnings per share also termed as net income per share which measures the net income earned per share. It shows the profitability of company on shareholder basis. Earnings per share of 2015 are 2.13 and of 2014 is 0.37. This depicts that earning per share has significantly increased in 2015 and this will increase the trust of shareholder towards the company, and this help to maintain goodwill which is a good sign (LSE, 2015). Price earnings ratio helps in calculating the market value of stock in relation to earnings. It shows the market value of stock on basis of current earnings. Price earnings ratio of 2015 is .65 and of 2014 are 3.37 as the company do not declared dividend from retained earnings in 2015 as done in 2014. In 2015, dividends are declared from profit only which is good for company sustainability.

加拿大毕业论文代写：公司每股收益
Dividend cover ratio in 2015 is 2.98 and in 2014 is .75 which is good for company goodwill and market image.There are various sources from which Fairfield Ltd. can arrange finance. They are discussed below:Debentures are common source of finance and can be used by Fairfield Ltd. to expand its business and to satisfy new orders so that new business links can be created. Debt is considered as one of the cheapest ways of finance when compared to any other sources. Debt also does not allow debenture holders to make decisions, actively participation in management and it does not share control with debenture holders (Herman, 2011). All the control and power remains with the owners and board of directors and no voting powers are transferred to debenture holders. Only a fixed sum of interest is payable to debenture holders which is tax deductible at source.

加拿大论文格式：资金流动情况

在： ,

加拿大论文格式：资金流动情况

2015年，这一比例甚至更高，这不仅是充分的，也是不必要的。管理当局将需要降低流动资产的水平，或将流动资产的一部分投资于短期有利息的投资。如果通过有效的催收降低贸易应收账款的水平，然后将多余的现金进行短期投资(Atrill, 2013)，那么这个比例可以变得更好。速动或速动比率衡量的是费尔菲尔德有限公司在下个季度偿还未偿流动负债的能力，比率水平表明在这方面有足够的资产。2014年的速动比率为2.67,2015年则高达4.54。这意味着库存水平的下降，因此公司有足够的资产在短期内应付立即付款(Dyson, 2007)。

加拿大论文格式：资金流动情况
负债比率是指公司(费尔菲尔德有限公司)的整体资本组合中债务的使用情况，常与所使用的股本进行比较。高负债意味着很高的固定利息成本，这给企业经营带来了压力。Fairfield limited的资本负债率较低，2014年为32.46%，2015年为47.68%。所以对债务没有太大的顾虑，情况完全在公司管理层的控制之下。同样，2014年的时报利息是6.78倍，2015年是15.83倍。这意味着长期和有利息债务的供应商没有直接的担忧，因为公司的经营利润足以覆盖公司的固定利息成本。(卡尔·s·沃伦，2012)

加拿大论文格式：资金流动情况

In 2015, the ratio has even gone higher which is not only adequate but unnecessary. It would be required on the part of the management to reduce the level of current assets or invest part of the same in short term interest bearing investments. The ration can get better, if the level of trade receivables is lowered through effective collection, and then putting the excess cash in short term investment (Atrill, 2013). The quick or acid test ratio measures the ability of Fairfield Limited to make payments of current liabilities outstanding in the next quarter and the ratio levels indicates towards availability of adequate assets in this regard. The quick ratio is 2.67 in 2014 and the same is quite high at 4.54 in 2015. This indicates towards lower inventory levels, and thus the firm has adequate assets in the short term to deal with immediate payments (Dyson, 2007).

加拿大论文格式：资金流动情况
Gearing is an indication towards the use of debt in the overall capital mix of a company (Fairfield limited) and is often compared to the Equity utilized. A high gearing is an indication toward very high fixed interest cost and which puts strain of the business operations. The Fairfield limited has a low degree of debt in the capital employed since the gearing is only 32.46% in 2014 and 47.68% in 2015. So there is no great concern regarding debts and the situation is absolutely under control of the company management. Similarly, the times interest covered is 6.78 times in 2014 and 15.83 times in 2015. This means the suppliers of long term and interest bearing debts have no immediate cause of concern, as the operation profits of the firm has adequate cover for the fixed interest costs of the firm. (Carl S. Warren, 2012)

加拿大论文怎么写：国家的政治局势

在： ,

加拿大论文怎么写：国家的政治局势

第二次世界大战后，这些国家的政治局势高度紧张。中国开始接受社会主义的理念，国家变成了共产主义政权。共产主义和社会主义议程的概念开始传播到其他亚洲国家，如日本、韩国等。这些国家积极参与向不同国家传播社会主义或资本主义意识形态。正是在这次会议上，与日本签订了和平条约。它是同盟国和日本之间签署的。它最初于1951年9月8日在美国旧金山由48个国家签署。该条约于1952年4月28日生效，与各成员国签署该条约的目的具有重要意义。它是为了结束日本帝国主义列强。

加拿大论文怎么写：国家的政治局势
通过签署这项条约，日本同意赔偿在战争期间遭受压迫的盟国平民和战俘。它是为了减轻日本在第二次世界大战期间犯下的战争罪行。这项条约是根据《联合国宪章》制定的。与此同时，安全条约也在同一天签署。这被认为是旧金山系统的起点。这是为了表明日本与美国关系的作用。正是在这个条约中，台湾的法律地位引起了争论。台湾省和台湾独立是一个有争议的话题。导致台湾主权问题的法律模糊不清。反对这些条约的国家是俄罗斯和中国。下面将详细阐述这些国家的观点。

加拿大论文怎么写：国家的政治局势

There was a high level of political tensions in the Nations After the Second World war. China had started to embrace the notions of socialism and the state became a communist regime. The notion of communism and socialistic agenda was starting to spread to other Asian nations such as Japan, Korea to name a few. The nations were actively involved in spreading socialistic or capitalistic ideologies into the different countries. It was during this conference, the Peace Treaty with Japan was signed. It was signed between the Allied powers and Japan. It was originally signed by 48 countries on September 8t 1951 in San Francisco United States. This came into force on 28th April 1952 .The purpose of signing this treaty with the member nations was significant. It was to end the Japanese imperialistic powers.

加拿大论文怎么写：国家的政治局势
By signing this treaty, Japan had agreed to compensate the allied civilians and prisoners of war who were subjected to oppression during the war. It was to assuage the war crimes that was committed by Japan during World War II. This treaty was framed based on the United Nations Charter. Along with this treaty, Security treaty was signed on the same day. This was considered to be the inception point of the San Francisco System. This was to signify the role of Japan relationship with the United States. It was during this treaty singing that the legal status of Taiwan was brought into contention. Taiwan province and the independence of the nations were a subject of controversy. The laws were obscure leading to the issue of sovereignty of Taiwan. The nations that were opposed to these treaty was Russia and China. The views of each of these nations are elucidated in detail in the following.

加拿大代写论文：制定合规管理制度

在： ,

加拿大代写论文：制定合规管理制度

按照组织程序和任何相关的法定要求，为拟议的合规管理系统的各个组成部分编制规范文件。制定合规管理制度需要对计划的工作进行充分的管理，以处理雇员和有关工作人员，包括合规干事的工作。法定要求要求指定一名可能在组织内制定规范和政策的干事的职位。此外，法律规定有必要清楚地提供流程的细节，这些流程是为了全面管理遵从性而进行的。它将根据层次结构得到组织过程，以及应该在组织的工作中发生的信息流。

加拿大代写论文：制定合规管理制度
为实施、评审和维护计划中的合规管理系统编制行动计划，然后你将如何向相关利益相关者传播该行动计划?计划将首先确定法规遵循管理系统的主要需求。之后将详细说明计划的目标和范围。一旦完成这一进程，该系统的执行进程将需要发展和拨出为这项工作所需的各种资源。一旦明确确定和分配了人员和资源，将开始执行进程，并将按照预先确定的时间范围定期审查执行进程。将在本组织业务工作范围内的全面工作信息管理系统的基础上，向有关的利益攸关方散发时间表。

加拿大代写论文：制定合规管理制度

Document the specifications for the various components of the proposed compliance management system in accordance with organizational procedures and any relevant statutory requirements.The development of compliance management system would require adequate management of the working of the plan for the handling of the employees and concerned staff including the compliance officer. The statutory requirement mandates development of a position of a designated officer who is likely to develop norms and policies within the organization. Further, the statutory requirements make a necessity for clearly providing details of the processes, which have been carried out for the overall management of the compliances. It will get the organizational procedures in terms of hierarchy, and the flow of information which is supposed to take place within the working of the organization.

加拿大代写论文：制定合规管理制度
Document an action schedule for implementing, reviewing and maintaining the planned compliance management system and how would you then disseminate this action schedule to the relevant stakeholders?The schedule would first identify the main needs of the compliance management system. After which the objectives and the scope of the plans would be detailed. Once this process is done, the process of implementation of the system would entail development and setting aside of the various resources which are required for the purpose of this exercise. Once personnel and resources are clearly identified and allocated, the process of implementation will begin which would be reviewed on regular intervals as per pre-decided time-frame. The dissemination of the schedule to the relevant stakeholders would be done on the basis of the overall working information management system within the working of the operations of the organization.