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Monograph

Identifikator:: 1763790975

URN:: urn:nbn:de:zbw-retromon-144645

Document type:: Monograph

Author:: Gemmingen, Hans Dieter von http://d-nb.info/gnd/126392366

Title:: Die Ausschließung der Land- und Forstwirte aus dem Handelsrecht

Place of publication:: Freiburg i.Br.

Publisher:: Buchdruckerei Günter & Simon

Year of publication:: 1928

Scope:: 67 S.

Digitisation:: 2021

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Land- und Forstwirtschaft i.S. des § 3 HGB

Collection:: Economics Books

PREFACE In the preface of Bulletin No. 9, the first of the series of studies in Public Utility ratios, the following statement was made: “The use- fulness of financial ratios depends somewhat upon the opportunity which individual companies have of comparing their own recent ratios with other similar ratios as standards. There are two ways in which a serviceable ‘standard’ for comparison may be obtained. The indi- vidual enterprise may calculate ratios for its business over a sufficiently long period of time to develop in the minds of its executives an ap- proximate ‘standard’ for their own enterprise. On the other hand, the attempt may be made to present a reasonable standard figure for the industry as a whole, so that individuals may compare their own ratios with a so-called ‘standard-of-the-industry’ ratio.” The Bureau is attempting in these studies to derive reasonable “standard-of-the-industry” ratios by tabulating data in sufficient quan- tities to permit the determination of modes; i.e. averages about which the ratios tend to concentrate. These averages may then be used as the best available standard ratios. To obtain the mode exactly on the basis of given data arranged in a frequency distribution, it is necessary to obtain the frequency curve. The highest ordinate of this curve yields the theoretical mode. It was felt, however, that for the purposes of this study, the approximated modes would yield a sufficiently accurate figure to indicate character- istic financial ratios. Determination of the respective modes by both methods disclosed the fact that ordinarily the approximation yielded results which are quite close to the more accurately calculated figures. The formula used is Pe + fe where / equals lower limit of the modal group ¢ equals class interval fc equals the frequency of the next higher class interval fc equals the frequency of the next lower class interval Some small degree of error is introduced by the use of such an approximation, and a slight adjustment of the modes is required in order that the ratios for the various groups will add up to 1.00. The modal ratios presented cannot be considered as ideal. They are rather —— eee . *Appendix A, Bulletin No. 18, Bureau of Business Research, University of linois.

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Object: Essays of Benjamin Franklin

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