The law of friendly societies, and industrial and provident societies, with the acts, observations thereon, forms of rules etc., reports of leading cases at length, and a copious index

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Monograph

Identifikator:: 876375174

URN:: urn:nbn:de:zbw-retromon-1989

Document type:: Monograph

Author:: Lilienthal, Johann

Title:: Fabrikorganisation, Fabrikbuchführung und Selbstkostenberechnung der Firma Ludw. Loewe & Co. Actiengesellschaft, Berlin

Place of publication:: Berlin

Publisher:: Verlag von Julius Springer

Year of publication:: 1907

Scope:: 1 Online-Ressource (XI, 220 Seiten)

Digitisation:: 2017

Collection:: Economics Books

Usage license:: Get license information via the feedback formular.

Tue Sources oF PusLic UtiLity CAPITAL 1917 1919 1921 1924 Class interval.............. .02-.039 .04-.059 .02-.039 .02-.039 Modal ratio. .............. .032 .048 .033 .033 Concentration about the mode 60% 549, 599%, 62% The typical ratios are practically constant, except for the year 1919, when the mode rose to .048. In addition to this general tendency for most of the companies to increase their current liabilities, there seems to have been an opposite movement by a small number of the companies in the year 1919 whereby they actually decreased the amount of Current Liabilities. This is shown as follows: Percentage of cases falling in class interval 1917 1919 1921 1924 00-019. ....... ... 1397 189, 139, 149, Eighteen per cent of the companies had a ratio of Current Liabil- ties to Total Equities of less than .02 in 1919 as compared to 13 per cent for 1917 and 1921. That is, 5 per cent more companies took a conservative position in 1919 than in either 1917 or 1921. SUMMARY OF THE CURRENT LIABILITIES RATIO While the Current Liabilities Ratio is a small item of the Total Equities, yet in relation to its own size, it varies almost 100 per cent. For all the companies together the typical approximated ratio is .031 with a high concentration of the cases, 61 per cent. in the three highest bars out of eighteen. The typical ratios by geographical location are .033 for the East and Middle West, .034 for the South, and .028 for the West. The percentages of concentration are all high. The size of this ratio in- creases with the size of the company. Based on the Total Equities of the companies, the ratios are .028 for those with 5-9 millions, .032 for those with 10-49 millions, and .036 for those with 50 millions and over. The lowest ratio of Current Liabilities to Total Equities was for the Holding Companies with .026. The Traction Companies had a ratio of .031 and the Gas and Electric had .035. As in all the other analyses of this ratio, the percentages of concentration were high here too, varying from 58 per cent to 72 per cent. The highest typical ratio of Current Liabilities was recorded in the analysis by years. For 1919 the ratio was .048 whereas it was .032 in 1917 and .033 in 1921 and 1924,

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Object: The law of friendly societies, and industrial and provident societies, with the acts, observations thereon, forms of rules etc., reports of leading cases at length, and a copious index

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