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ratio analysis (M4)<br />Percentages calculated in financial analysis to discover solvency, ovERTRADING and PROFITABILITY. Financial ratios, using balance sheet data, include quick, current, stock and capital (or earnings) ratios; operating ratios include TURNOVER (or sales) ratios and cost ratios. The most important measure of overall profitability is the ratio of profit before tax to operating assets.
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absenteeism (J2)<br />A form of industrial unrest often used instead of a sTRIKE. Workers dissatisfied with their conditions take days off work without pay. Some industries have been noted for this practice, e.g. the UK coalmining industry. It is a form of expressing a grievance available to non-unionized National income workers.<br /><em>See also:</em> exit-voice
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