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1997
The Controlling concept which bases on the RL ratio system (the name derives from the German“Rtentabilitat”, which is “profitability” in English and liquidity), presents a combination including descriptive, explanatory, and normative elements. Its enlarged version consists of the RL balance sheet-ratio system (RL-B) and the RL Controlling-ratio system (
T. Reichmann
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The Controlling concept which bases on the RL ratio system (the name derives from the German“Rtentabilitat”, which is “profitability” in English and liquidity), presents a combination including descriptive, explanatory, and normative elements. Its enlarged version consists of the RL balance sheet-ratio system (RL-B) and the RL Controlling-ratio system (
T. Reichmann
openaire +2 more sources
Fundamentals of the RL ratio system
1997The RL ratio system25, established by Reichmann/Lachnit26 (1976), represents a further development in the understanding of ratio systems. The RL system was designed for analysis purposes and, moreover, as an aid to management, in order to provide decision-making information within the framework of the planning and control process. As regards managerial
T. Reichmann
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Appendix II: DuPont Ratio System
Key Performance Indicators for Sustainable Management, 2019openaire +2 more sources
Environmental Science and Technology, 2022
Tripolyphosphate (TPP) has many advantages as a ligand for the optimization of the Fe2+/O2 system in environmental remediation applications. However, the relationship between remediation performance and the Fe2+/TPP ratio in the system has not been ...
Chengwu Zhang +3 more
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Tripolyphosphate (TPP) has many advantages as a ligand for the optimization of the Fe2+/O2 system in environmental remediation applications. However, the relationship between remediation performance and the Fe2+/TPP ratio in the system has not been ...
Chengwu Zhang +3 more
semanticscholar +1 more source
Wideband Circularly Polarized Phased Array Antenna System for Wide Axial Ratio Scanning
IEEE Transactions on Antennas and Propagation, 2021This communication proposes the wideband circularly polarized (CP) phased array antenna system for wide axial ratio scanning. For mobile satellite communication, the low-profile CP antenna with a wide axial ratio scanning region in wide frequency ...
Jeong-Wook Kim +4 more
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RV6RV5 voltage ratio in systemic hypertension
The American Journal of Cardiology, 1990Abstract A ratio between the R-wave voltage of leads V 6 and V 5 >1.0 has been reported to be useful in the diagnosis of left ventricular (LV) hypertrophy in different clinical situations. 1 Recently, Spodick and Koito 2 studied the sensitivity and specificity of additional cutpoints 3 will be worthwhile.
L, Rodríguez Padial +2 more
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