Wednesday, July 8, 2020
Five Top Professors, Five Cool Summer Vacations by: Andrea Carter on October 04, 2017 | 0 Comments Comments 336 Views October 4, 2017University of Connecticut marketing professor Cinthia Satornino conquered her fear of heights this summerAutumn and the new academic school year both are well underway. Seems like it was just yesterday we were pondering summer reading lists and anticipating the Fourth of July Ã¢â¬â while focusing onÃ internships, summer classes, and other B-school-centric activities, of course. Which is fine for students Ã¢â¬â but it turns outÃ not all professors want to spend their summers like they spend the other three seasons.Ã While curating our inaugural list of Top 40 Undergraduate Professors, we asked profs to share with us how they spent their summers outside the classroom Ã¢â¬â and we found that when theyÃ¢â¬â¢re not teaching future business leaders about balance sheets and global business practices, top profs travel far and wide, chasing adventures, conquering fears, and making lasting memories. You might expect lesson plans and research, only to find out that theyÃ¢â¬â¢re doing things like scuba diving, hang gliding, and taking ninja courses. Yes, ninja courses.THE AIR UP THERE: FACING A FEAR OF HEIGHTSFor years, University of Connecticut marketing professor Cinthia Satornino was able to circumvent the attempts of her research co-author, CSU San Marcos marketing professor Rebeca Perren, to make her face her fear of heights. This summer, Satornino found herself fresh out of excuses. With nowhere to hide and something to prove to her two young sons who have been poking fun at her since she chickened out on paragliding two years ago, Satornino resolved to finally conquer her fear. The research duo was in Coronado Island, California, attending an Academy of Marketing Science conference and presenting a paper with another co-author. As with most conferences, downtime between sessions means thereÃ¢â¬â¢s fun to be ha d. So, the decision was made for Satornino that this would be the trip where sheÃ¢â¬â¢d finally face her fear. She would go paragliding.Ã¢â¬Å"IÃ¢â¬â¢d held her off for seven years, through several joint family vacations, and many conferences, Satornino says. But all that was about to change. It was my 42nd birthday Ã¢â¬â you know, the meaning of life according to Douglas Adams Ã¢â¬â and IÃ¢â¬â¢d lost serious cool points with my kids, so I was a little more susceptible to tackling my fears.Ã¢â¬ Professor Satornino with JC Perren, a paragliding instructorBefore she knew it, Satornino says, Ã¢â¬Å"I found myself walking to Ã¢â¬â and off Ã¢â¬âÃ the edge of a cliff! Well, to be honest, IÃ¢â¬â¢m pretty sure I froze and JC (Perren) just ran off the cliff while he and the wing held me up.Ã¢â¬ JC is her co-authorÃ¢â¬â¢s husband, a famous skydiver and tandem pilot.Ã¢â¬Å"Once up there, I managed to open my eyes, Satornino says. And, wow! IÃ¢â¬â¢ve always loved the ocean, the beach, the cliffs. But IÃ¢â¬â¢ve never seen them this way before. ItÃ¢â¬â¢s hard to really communicate what it feels like to be up there. It was breathtaking.Ã¢â¬ Though sheÃ¢â¬â¢ll always remember the summer of 2017 as the year she faced her life-long fear, Satornino offers this disclaimer. Ã¢â¬Å"IÃ¢â¬â¢m still afraid of heights, though.Ã¢â¬ UNDER THE SEAWhile Professor Satornino was soaring hundreds of feet in the air, University of MichiganÃ¢â¬â¢s Dana Muir was 60 feet underwater in the Celebes Sea. Between teaching a summer session in the Ross SchoolÃ¢â¬â¢s executive MBA program and preparing for the new fall semester, Muir managed to carve out 10 days for a scuba diving excursion in the northern tip of Indonesia. Shes been a certified diver since 2009 and, besides her accolades as top business professor and fiduciary expert, has accumulated close to 900 dives. She even says if she werenÃ¢â¬â¢t a business school professor, sheÃ¢â¬â¢d own a scu ba diving resort.During this summerÃ¢â¬â¢s trip, Muir says she was the epitome of the old diverÃ¢â¬â¢s saying: Ã¢â¬Å"Eat, dive, eat, dive, eat, dive, sleep.Ã¢â¬ She and her partner spent the 10-day trip doing various types of underwater dives, as many as four a day.Dana Muir of the Ross School of Business scuba diving in IndonesiaIn addition to the serenity that scuba diving offers and having the opportunity to see beautiful reefs, turtles, and fish of various kinds, Muir says, Ã¢â¬Å"It lets me leave my normal world behind a bit and explore something where IÃ¢â¬â¢m not in control and where IÃ¢â¬â¢m not the center of things. The way it is in class, IÃ¢â¬â¢m in control. But in diving I lose this.Ã¢â¬ Muir didnÃ¢â¬â¢t know it when she booked the trip, but the summer would also afford her the opportunity to scratch off a long-standing item on her bucket list. While diving in the Lembeh Strait, she encountered her very first whale shark. Judging by the size of it Ã¢â¬ â 18 feet long, she estimates Ã¢â¬â she says the shark was likely a juvenile. Still, as the fish swam around her and the other divers, allowing itself to be seen up close, its magnificence was breathtaking.Muir reflects on the experience with gratitude. Ã¢â¬Å"This was definitely a diving highlight for me.Ã¢â¬ CHILDHOOD MEMORIES COME TO LIFE IN CHINAFrom SatorninoÃ¢â¬â¢s and MuirÃ¢â¬â¢s adventures in paragliding and scuba diving, we turn to Syracuse professor Ravi Dharwadkar, whose summer involved taking a stroll on the Great Wall of China and a camel ride at the edge of the Gobi Desert, as well as developing a much greater appreciation for his childhood and Indian culture.As part of a CU-Denver trip sponsored by the Centers for International Business Education and Research, Dharwadkar visited Beijing, Xian, Dunhuang, and Shanghai, of which he says the most memorable moments were the camel ride at the Dunhuang and Mogao Caves and seeing a story that his father once read t o him as a child painted on the wall inside one of the caves.Inside a Mogao cave in China visited by Syracuse management professor, Ravi DharwadkarÃ¢â¬Å"I was raised in India, and my dad was quite a bibliophile. He was well-versed in English/British literature, from Dickens and Thackeray to Wilde and Shaw, but he was also a huge fan of Indian literature. I was not only exposed to all these books, but also stories from the Ramayana, the Mahabharata, and Jataka Tales associated with the life of Buddha, etc. One of the Jatakas Tales is about a prince/monk who sacrifices himself to feed a hungry tigress (about to devour its cubs). My dad had told me this tale, and many others, when I was a child.Ã¢â¬ Ã While visiting one of the Mogao Caves, Professor Dharwadkar says he was stunned to see this very story painted on the wall. Ã¢â¬Å"It just popped out at me. I was fascinated trying to imagine how this tale from India ended up in China, quite possibly about 1,600 to 1,800 years ago. I have newfound appreciation of the impact of Indian culture on both China and Japan that I was not aware of before.Ã¢â¬ FROM PA TO CA: LASTING MEMORIES OLD AND NEW CJ Skender visited former students, and The Fonz, in Milwaukee. Courtesy photoThe theme of fond memories is also seen in CJ SkenderÃ¢â¬â¢s summer travels. The UNC professorÃ¢â¬â¢s trip down memory lane blanketed eight states Ã¢â¬â Pennsylvania, Michigan, Rhode Island, Georgia, California, Utah, New Jersey and Wisconsin. Highlights included multiple trips to his hometown to visit his 91-year-old mother and cruising by old ballfields where he spent his youth as he and his wife drove to see old high school friends, teachers, coaches, and relatives. He also spent time absorbing the sunÃ¢â¬â¢s rays on beaches in three of the eight states he visited and taking in some retail therapy at his favorite shop for the past thirty years, Hound, in San Francisco. If you know Skender, then you know that his style of dress is p art of what makes him one of the most beloved professors.The most memorable stop during his summer tour, Skender says, was Milwaukee, Wisconsin, where he and his wife had been invited for the past 10 years. Ã¢â¬Å"We finally went this past summer to visit a special family. I had taught the mom and dad in the 1980s and each of their three children more recently. When they picked us up at the airport, they had a recording of me from my disc jockey days playing on their car radio! I was stunned. That was pretty surreal.Ã¢â¬ During the visit, the families took pictures with a statue of the Fonz from Happy Days, toured a brewery, and attended a Brewers game. Ã¢â¬Å"I saw the mound where Warren Spahn pitched and the home plate that was on the first Sports Illustrated cover in 1954. The Milwaukee Braves and Green Bay Packers were my favorite teams when I was in grade school. I had never been there before this summer.Ã¢â¬Å"One of the neat things about being a professor is that former stu dents and colleagues are located just about everywhere.Ã¢â¬ A PROFESSOR WHO REALLY LIKES A CHALLENGEPenn State Smeal professor Ron Gebhardtsbauer referred us to his list of hobbies when we asked him how he spent the summer of Ã¢â¬Ë17. And what a list it is. The 65-year-old actuarial science professor cites skiing, biking, hiking, swimming, body surfing, rollerblading, singing, acting, theological discussions, and physical challenges as his favorite pastimes. He may have outdone himself the summer, though. The highlight was conquering Woodward WreckTangle, a ninja obstacle challenge course in Copper Mountain, Colorado and rock climbing. WeÃ¢â¬â¢re very impressed.DONT MISS:Ã POETSQUANTS TOP 40 UNDERGRADUATE BUSINESS PROFESSORSÃ andÃ HOW BUSINESS STUDENTS SHOULD SPEND THEIR SUMMERS Page 1 of 11
Tuesday, May 19, 2020
Fracking, also known as hydraulic fracturing involves the extraction of natural gas from deep below the ground. A shaft is drilled into the ground followed by a horizontal well hole that flows to the gas layer of the earth. The well is divided into smaller sections and these sections are fractured in sections. Fracking fluid (7 million litres of water is used, several thousand tonnes of sand and 200,000 tonnes of chemicals (de Rijke, 2013)) is then pumped into the ground at high velocity. Cracks are produced in the rocks, the sand in the mixture prevents cracks from closing again. The water is then pumped out and natural gas is now easily obtained. (BBC News, 2016). The first well was constructed in 1949 and as a result of a technologyÃ¢â¬ ¦show more contentÃ¢â¬ ¦Three other sites have been located in Wales, two sites for just obtaining geological samples and the other one has been refused in Llandow, Vale (Raeng.org.uk, 2016). Fracking is a hot debate in Scotland, with labour issu ing a firm no on the issue to undergo fracking as of March 2016 (BBC News, 2016). Also, in Northern Ireland, Taboran Resources has an interest to undertake fracking located on an area that is on the border between Northern Ireland and the Republic of Ireland (Raeng.org.uk, 2016). Two of the main companies involved in fracking in the UK include, Cuadrilla and Igas. Many protests have been carried out to object to the fracking issue. Igas say that there are many new investment opportunities, for example a Ã £2.3 billion steel requirement in Britain, a Ã £4.1 billion waste, storage and transportation requirement and a skills and specialised equipment requirement of Ã £17 billion. (Igasplc.com, 2016). As of December 2012 there have been two planning applications for fracking processes by Cuadrilla, at Prestion New Road and Roseacre Wood, before Lancashire City council and they will frack for shale gas if it is approved. (British Geological Survey, 2015). Many of the issues involved with fracking arise from the use of fracking in the US. There are many positive outlooks when it comes to fracking; Shale gas is not found all over the UK, only in certain areas. There is said to be a plentiful supply of shale, with Cuadrilla stating that there is 5.7
Wednesday, May 6, 2020
Whenever I think about my own educational experiences, especially k-12, I think about all the textbooks I read and all the tests I took. I remember thinking how what I was learning in school was a separate entity from the outside world. Oftentimes this made learning difficult as I found myself finding the topics uninteresting and would say Ã¢â¬Å"when would I ever use this in real life?Ã¢â¬ . I found myself constantly trying to learn new information through route memorization and struggled with trying to remember information that I had previously Ã¢â¬Å"learnedÃ¢â¬ . (1) The article Ã¢â¬Å"Project-Based Instruction: A Great Match for Informational TextsÃ¢â¬ by Nell K. Duke, discusses the idea of implementing project based learning and how it can greatly improve studentÃ¢â¬â¢s education. According to Duke, project based instruction involves Ã¢â¬Å"working over an extended time period for a purpose beyond satisfying a school requirementÃ¢â¬ . This includes doing projects in order to Ã¢â¬Å"build something, to create something, to respond to a question [students] have, to solve a real problem, or to address a real needÃ¢â¬ (Duke 1). The article talks about the benefits of this type of instruction and specific examples of how it can be implemented in the school curriculum and Common Core State Standards. Duke also emphasizes how the projects that are implemented should serve a real- life purpose so that students feel more engaged knowing their work will be seen by others outside the classroom and can even help solve a real-lifeShow MoreRela tedProject Based Instruction : A Great Match For Informational Texts By Nell K. Duke Essay1561 Words Ã |Ã 7 PagesÃ¢â¬Å"Those who have characterized instruction tasks express dismay about the focus on low-level facts and skills and the omnipresence of worksheets in American classroomsÃ¢â¬ (Blumefeld, 1991, p. 370). Whenever I think about my own educational experiences, I remember thinking how what I was learning in school was separate from the outside world. Oftentimes this made learning difficult as I found myself finding the topics uninteresting and wondering if I would ever use this information in real life. I constantlyRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words Ã |Ã 1573 PagesAshley Santora Acquisitions Editor: Brian Mickelson Editorial Project Manager: Sarah Holle Editorial Assistant: Ashlee Bradbury VP Director of Marketing: Patrice Lumumba Jones Senior Marketing Manager: Nikki Ayan a Jones Senior Managing Editor: Judy Leale Production Project Manager: Becca Groves Senior Operations Supervisor: Arnold Vila Operations Specialist: Cathleen Petersen Senior Art Director: Janet Slowik Art Director: Kenny Beck Text and Cover Designer: Wanda Espana OB Poll Graphics: ElectraRead MoreFundamentals of Hrm263904 Words Ã |Ã 1056 Pagessmarter save money From multiple study paths, to self-assessment, to a wealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience. Ã » F i n d o u t h ow t o M A K E I T YO U R S Ã » www.wileyplus.com ALL THE HELP, RESOURCES, AND PERSONAL SUPPORT YOU AND YOUR STUDENTS NEED! 2-Minute Tutorials and all of the resources you your students need to get started www.wileyplus.com/firstday Student support from
An agricultural subsidy can be defined as a grant offered to farmers for their products. These subsidies are provided in order to add-on to farmers incomes, to control the costs of agricultural products in the market and to regulate supply of these products. The US government is required by the law to provide farm subsidies and is required to grant about twelve products. Some of the products that the government of US has subsidized include; corn, maize, wheat, barley, cotton, peanuts, milk, sugar among other products. (Robert, 2004)Agricultural subsidies have been in place ever since the early twentieth century. In the 1930s, farmers were very vulnerable to price fluctuations. This vulnerability caused them to strike in order to get the governments attention. A law was passed to protect them through tariffs.This was not very successful because it caused the international market to fear imports from the US. Years later, the government introduced another law that facilitated the control of goods produced by farmers, purchase of excess products and provisions for minimum payment to farmers. We will write a custom essay sample on Government subsidies or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page These changes that were made in the 1950s are still in place today. Some slight modifications have been made but the basics have been retained.Agricultural subsidies have had a lot of changes over the past decades in the country. In the early twentieth Century, there was a large chunk of the countryÃ¢â¬â¢s population that engaged and resided in farms. At that time in history, farmers took up a large portion of grants. In the recent years, this has dramatically changed largely due to the fact that the number of farmers has reduced dramatically consequently reducing the amount of funds spent on them.A subsidy normally focuses on a particular product. This entails price considerations in that farmers are granted a certain amount of cash for a specific weight of product. On top of that payment, farmers expect a fixed price for any subsidized crop. So if market prices are lower than what farmers were promised, then the government compensates farmers for this balance. Payments are obtained from taxes meaning that the rest of the countryÃ¢â¬â¢s population is involved on this matterPart 1: Government subsidiesThere are scores of subsidies that re currently offered by the government. But they can all be placed under certain groupings. These are what will be examined in detail below; (Robert, 2004)Export subsidies can be described as a settlement between the government and farmers regarding crops or agricultural products that will be exported or sold internationally. It was initiated in order to ensure that farmers have adequate funding when exporting their products. This kind of subsidization can sometimes result in farmers having extra finances. This implies that they can be able to sell their goods in target countries at a price that may be lower than cost of production. Consequently, farmers in those host countries maybe out competed. This has caused developing countries to raise an alarm. The United States has taken its exports to many countries some of which include South American countries. Some of the proponents of this type of subsidy claim that it perpetuates low prices for commodities in developing countries. This means that locals in those importing countries can be able to purchase agricultural goods at low prices. Complaints have been registered about cases of dumping in these countries: Where agricultural dumping is the sale of products at unfairly low prices that exceed their cost of production. This is propagated by availability of extra funds from export subsidies.Conservation payments are also another type of subsidy offered by the US government. The subsidies are normally done in support of the environment and for conservation purposes. The two plans under which this subsidy is implemented are the Conservation Security Program and the Conservation Reserve Program. It normally targets farmers that use environmentally friendly methods for their practices.This program was initiated after it was observed that agricultural activities cause immense pollution to the countryÃ¢â¬â¢s resources. In the year 2003, the government spent close to two billion dollars on payments related to this scheme. Supporters of this type of subsidy claim that it protects the environment through promotion of environmentally friendly practices. These include issues like growth of nutrient-rich crops like beans rather than those that consume nutrients like corn, use of contour stripping and other methods that eradicate soil erosion.
Wednesday, April 22, 2020
Article Analysis The AuthorsÃ¢â¬â¢ Question The article Activator Control of Nucleosome Occupancy in Activation and Repression of Transcription by Bryant et al. delves on a highly studied area on the relationship between chromatin structure and gene expression (par.1). In this study, the authors assert that the universal activator, namely the Gal4, helps to remove promoter nucleosomes.Advertising We will write a custom article sample on The Article Activator Control of Nucleosome Occupancy in Activation and Repression of Transcription specifically for you for only $16.05 $11/page Learn More In the process, it triggers the transcription of information. However, the way the activator performs this function is a least known process. This gap has been the subject of debate in many studies. To study this area, the research paper focuses on two questions, which include: Is the reformation of promoter nucleosomes required for gene silencing? Does Gal4 perfor m its task in sync with galactose and glucose? The Hypotheses A hypothesis is a central part of a research paper since it guides the process of proving or disapproving any authorÃ¢â¬â¢s assumptions in a given research. In the article under study, Bryant et al. draw their hypotheses from the research questions (par.3). The hypotheses include: The reformation of promoter nucleosomes is required for gene silencing Gal4 continues to function in the presence of galactose and glucose What they Did to Test the Hypotheses To test their hypotheses, Bryant et al. used the experimentation method where they applied the quantitative micrococcal nuclease protection assay (par.4). The method is essential in the measurement of any specified DNA fragment together with the population that is covered or occupied by a nucleosome in vivo. Using this method, the authors seek to show that Gal4 recruits SWI/SNF in early steps of gene activation. Subsequently, it quickly removes the promoter nucleosome s. The authors also show that when SWI/SNF is not available, an augmented degree of gene recording is witnessed. Besides, the gene boosters are freed from nucleosomes. Once the relocation of body components from galactose to glucose is done, the recording process reduces. Nevertheless, once glucose is included in the cells that develop in galactose, the change of nucleosomes does not occur swiftly, even though mRNA manufacturing reduces. The Results Following the experiments, the results reveal the nuclease sensitivity in and around GAL1 10 UASg. The experiment shows that transcriptional machinery does not protect the digestion of micrococcal nuclease. These findings correlate with the previous studies that have used micrococcal nuclease.Advertising Looking for article on biology? Let's see if we can help you! Get your first paper with 15% OFF Learn More In terms of the sensitivity of nuclease around GAL1 10UASg, the experiment reveals that each member of the populatio n has its DNA segments well protected. According to the article, the protection follows the presence of a molecule that is bound to UASg. Further, the experiment shows that SWI/SNF is a requirement for the rapid removal of nucleosome. Besides, the experiment confirms that any delay in the removal of nucleosome causes a corresponding interruption of the onset of the transcription process. Such findings are contrary to the previous studies that have claimed that the mutation of SNF2 does not have any influence and effect on the transcription process of GAL genes. What the Results Mean The results of the study indicate that the reorganization of nucleosomes is not compulsory for subjugation or DNA suppression. Further, the results signify that the GAL4 continues to function in the presence of galactose and glucose. The findings effectively disapprove previous results that have suggested that SNF2 does not have any influence on the transcription of GAL genes. Thus, the research opens a new area of knowledge that needs further investigation to find the reason GAL2 continues to function in the presence of galactose and glucose and the main aim of such function. Works Cited Bryant, Gene, Vidya Prabhu, Monique Floer, Xin Wang, Dan Spagna, David Schreiber, and Mark Ptashne. Activator Control of Nucleosome Occupancy in Activation and Repression of Transcription, 2008. Web. This article on The Article Activator Control of Nucleosome Occupancy in Activation and Repression of Transcription was written and submitted by user Kiera Christensen to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.
Monday, March 16, 2020
Effect of Computer on Education Essay Example Effect of Computer on Education Essay Effect of Computer on Education Essay The introduction of computers to the education field has improved the quality of learning .Nobody could deny that it makes the lessons more interesting ,while it is also more efficient for students to study on-line .Furthermore ,it is general acquainted that using computer can help students learn more knowledge which they may not able to learn from the lesson or books.therefore due to computer technology ,education has three major advantages E-leaning,Intrenet and storage. One important effect of computer technology on education ,studying by E-learning ,has essentially played a significant role in the school curriculum.As a result ,students can continue to do their school work when they are ill or isolated .For personally myself ,I just had such an experience when I was isolated due to the H1N1 virus.However ,unable to attend classes ,I regularly accessed the ASKNLEARN site to get the updated information from my teachers about that dayÃ¢â ¢s lesson.In this way ,I caught up with my studies and even did well in the test the first day I came back to school.Moreover in formed about the following dayÃ¢â ¢s lessons, students can also aware of what will learn tomorrow on E-learning .That is good for their studies ,for the can have a preview of what would learn.Beyong the schoolwork from the respective teachers ,E-learning also provides with an amazing chance that you can learn from professors in specialized fields,regardless of their area of expertise. The development of computers make it possible to pupils to have easy access to additional source of information via the Internet. Consequently ,students do not have to be contented with the limited knowledge taught by teachers ,but rather can search out whatever relevant information they want and learn as much as they can .Today ,for any information needed ,a user can google it ,in moment s,the search engine will list the results of the research. All this data is so cheap that user never have to pay a single dollar for it. Read more about used books store at businessay.net One sdditional effect of computers on education is storing your data.Students may have been troubled by carrying stacks of books here and there or have been worried about your misssing worksheets.Now ,computer technology will keep all these annoyanes away from you.They can just put all your data into a tiny thumbdrive.Data stored can also be updated whenever you want .As they are ready to be searched in computer,users can revised easily.In addition,data can be transferred and printed as well. Using computers in education has had a positive effect on self-study as well as brought a lot of convience to study.On account of computers technology ,students can advance their knowledge and save precious time perparing their schoolwork .Undeniably,computers has changed the peopleÃ¢â ¢s mind of traditional way of education.It does bring a revolution in our way of studying .we can say that an epoch of computering education is coming.
Saturday, February 29, 2020
The Current ratio and the Acid-test ratio, both fall under the category of financial ratios.Ã These two ratios examine the capability of an organization to pay those creditors, whose debts are below the stipulated period of twelve months.Ã Such short-term debts usually consist of 30 or 60 days credit period.Ã Indeed under the two ratios the Current Liabilities are considered as the debt to be covered by the assets considered on the numerator of the ratio. The higher these ratios, the better are the financial position of the firm.Ã However, a number of factors have to be considered by both ratios before remarking on the financial position of the company.Ã For instance, one has to consider the nature of the business and the effect of seasonal variations before giving drastic conclusions.Ã In fact, such ratios are frequently examined by analyzing the financial position of the same organization over time or in relation to the industry average in which the firm operates. The main difference that lies between these ratios is the analyses of the liquidity of the current assets taken.Ã Under the current ratio, all the current assets of the firm are considered in the formula.Ã However, the acid-test ratio examines the assets that can be easily converted into cash in relation to the current liabilities of the firm.Ã As a result, the stock value, which is the least liquid asset, is deducted from the current assets in this ratio. Under these ratios, the short-term assets are divided by the current liabilities in order to see by how many times can such assets cover these liabilities.Ã For instance, if at the financial year ended 31st December 2006 a firm had a total current assets of $200,000, and the current liabilities added up to $100,000, the current ratio would be calculated as follows: This result indicates that the current assets of the firm can meet by two times as much the present current obligations of the organization.Ã The same principle applies for the acid-test ratio with the exception that stock is removed from the current assets as already stated in the previous paragraph.