Calculate dividends by subtracting year-end retained earnings from start-year retained earnings, then net income. Dividend payout ratio (DPR) is found by dividing total dividends by net income to ...

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Charlene Rhinehart is a CPA , CFE, chair of an Illinois CPA Society committee ...

This course presents the fundamental principles of structural analysis, determination of reactions, internal forces and deflections under the static load conditions. The course is mainly focused to ...

Vox Members got to read this story first. Support independent journalism and get exclusive access to stories like this by becoming a Vox Member today. It can feel disheartening — but that common ...

While it would be nice if all diets had scientific evidence behind their claims, not all of them do. These days, it seems that diets need only one thing to become popular: a celeb who says they ...

A sun-deprived village in the Italian Alps has come up with a novel solution to fix the problem - by installing a giant mirror. The mirror - an eight-by-five metre (26x16ft) sheet of steel - was ...

Abstract: In this article, a 3-D projection-based beam ray launching (PB-RL) method is proposed for improving the efficiency of ray-tracing (RT) channel modeling. PB-RL utilizes the projection concept ...

Abstract: The miniaturization of devices causes an increase in scientists’ interest in the possibility of creating and characterizing ultrathin layers of liquid crystals. Using organic molecular beam ...

School of Manufacturing Engineering, Institute of Engineering, Suranaree University of Technology, 111 University Avenue, Suranaree Subdistrict, Muang, Nakhon Ratchasima 30000, Thailand ...