Analysis Model of the Company's Patrimonial Elements
This paper reveals the mist significant aspects pertaining to the financial analysis on a company’s patrimony. Among the items analyzed, the authors focused on the structure of assets and liabilities, the financial structure of capitals. The analysis model is based mostly on ratios, and the results are presented in an easily readable manner, with extensive use of charts and tables.
Theories And Approaches Regarding The Cost – Benefit Analysis Role And Principles
Cost-benefit analysis, used for the first time by the French engineer Jules Dupuit, is a practical method for measuring costs and benefits of investment projects. Costs and benefits arise both today and the future, and for that reason, in order to be aggregated and brought into comparison, it is essential that all are expressed in a common measurement unit, money, and discounted at a certain moment in time. If aggregation and discounting are simple exercises of algebra, choosing the discounting rate and converting some non-monetary costs and benefits into monetary equivalent, such as the time saved or the human lives saved, represent complex calculations and intense analysis, making use of other academic fields.
Cytoplsmic uridine phosphorylase of rat liver. Characterization and kinetics.
Abstract Uridine phosphorylase (uridine:orthophosphate ribosyltransferase, EC 2.4.2.3) of rat liver cytoplasm has been purified 1900-fold. Initial velocity patterns of the phosphorolysis of uridine or deoxyuridine and of the synthesis of uridine indicated a sequential mechanism. Product inhibition patterns with uracil or ribose 1-phosphate as inhibitors were consistent with an "ordered Bi Bi" reaction in which inorganic phosphate is the first substrate to bind to the enzyme and ribose 1-phosphate the last product to leave the enzyme. The most highly purified enzyme fractions still retained uridine-, deoxyuridine-, and thymidine-cleaving activities in the ratio of 10:7:1 at pH 7.4. The fractions separated into a major and a minor band of protein on electrophoresis in phosphate buffer. Aging of the enzyme with loss of activity resulted in an increase in the proportion of the minor band. The pH optimum of the enzyme for uridine cleavage was 8.2, for deoxyuridine cleavage, 6.5, and for uridine synthesis, 8.5. Uridine or deoxyuridine synthesis was inhibited 50% in the presence of 1 mm uracil. The enzyme did not catalyze the direct transfer of ribose from uridine to uracil in the absence of phosphate. Uridine protected the enzyme to a greater degree than phosphate against inhibition by o-iodosobenzoate. Thus, at least one sulfhydryl group and possibly three are present at or near the active site. Uridine cleavage, uridine synthesis, and deoxyuridine cleavage were inhibited by deoxyglucosylthymine. The phosphorolysis of deoxyuridine and thymidine by thymidine phosphorylase, also purified from rat liver cytoplasm, was not inhibited by deoxyglucosylthymine. The molecular weights of both uridine and thymidine phosphorylases were estimated to be 110,000.