German Universities of Applied Sciences and South African Universities of Technology are vocationoriented higher education institutions with a particular focus on applied research. Due to comparable educational tasks and research focus of the institutions in both countries, this paper presents...

This teaching note provides an overview and a technical introduction to the mechanics of financial statement and ratio analysis, and offers an outlook into related areas. The BASF SE financial data 2011 are analyzed to illustrate the techniques of financial performance analysis and discusses...