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Mind Tools - Management Training, Leadership Training and Career Training WordReference.com Hedge Fund Blogger.com Connecte Startups et Investisseurs Spanish Idiom Dictionary Spanish idioms are essential to understanding and communicating with native speakers. Because Spanish is spoken in so many different countries, extra care is required when learning idioms. Make sure to pay attention to who is saying what under what circumstances before you attempt to use anything but the most common expression. Browse below to take a look at just how many different ways you can express yourself in Spanish. a (la) merced de at the mercy of (n.b.: the “la” is often omitted) a altas horas de la madrugada in the small hours of the morning a cargo de in charge of; responsible for; by a causa de because of; as a result of (lit.: at the cause of) a chorros in abundance; plenty; lots a contrapelo wrong way; backwards; backassed a corto plazo in the short run; short-term; in the short term (lit.: at short place) a deshora at an inconvenient time a diario daily; every day a disgusto reluctantly a duras penas hardly; barely; with difficulty a eso de around, about (time) (lit.: a this of)
ROA And ROE Give Clear Picture Of Corporate Health With all the ratios that investors toss around, it's easy to get confused. Consider return on equity (ROE) and return on assets (ROA). Because they both measure a kind of return, at first glance, these two metrics seem pretty similar. Both gauge a company's ability to generate earnings from its investments. You can find net income on the income statement, and shareholders' equity appears at the bottom of the company's balance sheet. Let's calculate ROE for the fictional company Ed's Carpets. To calculate ROE, average shareholders' equity for 2009 and 2008 ($25.268bn + $6.814bn / 2 = $16.041 bn), and divide net income for 2009 ($3.822 billion) by that average. Many professional investors look for a ROE of at least 15%. Let's look at Ed's again. This is an extremely low number. The Difference Is All About Liabilities The big factor that separates ROE and ROA is financial leverage, or debt. But if that company takes on financial leverage, ROE would rise above ROA.
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