坐廉价航空要诀

master lease

A lease between the owner of property and its direct tenant, with all other leases subject to the first one.A tenant may sublease or assign part or all of its space on its own terms and conditions, but the parties will always be bound by the master lease because they are subordinate to it.

Gearing Ratio

Gearing ratio

Gearing focuses on the capital structure of the business – that means the proportion of finance that is provided by debt relative to the finance provided by equity (or shareholders).
The gearing ratio is also concerned with liquidity.  However, it focuses on the long-term financial stability of a business.
Gearing (otherwise known as "leverage") measures the proportion of assets invested in a business that are financed by long-term borrowing. 
In theory, the higher the level of borrowing (gearing) the higher are the risks to a business, since the payment of interest and repayment of debts are not "optional" in the same way as dividends. However, gearing can be a financially sound part of a business's capital structure particularly if the business has strong, predictable cash flows.
The formula for calculating gearing is:

Long-term liabilities include loans due more than one year + preference shares + mortgages
Capital employed = Share capital + retained earnings + long-term liabilities

The gearing calculation can be calculated like this:

	2012 £’000	2011 £’000
Long-term liabilities	1,200	1,450
Capital employed	5,655	4,675
Gearing ratio	21.2%	31.0%

According to the data the gearing ratio at 31 December 2012 was 21.2%, a reduction from 31.0% a year earlier.  This was largely because the business reduced long-term borrowings by £200,000 and added over £1million to retained earnings. 
How can the gearing ratio be evaluated?

• A business with a gearing ratio of more than 50% is traditionally said to be “highly geared”.
• A business with gearing of less than 25% is traditionally described as having “low gearing”
• Something between 25% - 50% would be considered normal for a well-established business which is happy to finance its activities using debt.

For the above business, that would suggest that the business is relatively lowly-geared and that the capital structure of the business is pretty safe and cautious.
It is important to remember that financing a business through long-term debt is not necessarily a bad thing!  Long-term debt is normally cheap, and it reduces the amount that shareholders have to invest in the business.
What is a sensible level of gearing?  Much depends on the ability of the business to grow profits and generate positive cash flow to service the debt.  A mature business which produces strong and reliable cash flows can handle a much higher level of gearing than a business where the cash flows are unpredictable and uncertain.

Another important point to remember is that the long-term capital structure of the business is very much in the control of the shareholders and management.  Steps can be taken to change or manage the level of gearing – for example:

Reduce Gearing	Increase Gearing
Focus on profit improvement (e.g. cost minimisation	Focus on growth – invest in revenue growth rather than profit
Repay long-term loans	Convert short-term debt into long-term loans
Retain profits rather than pay dividends	Buy-back ordinary shares
Issue more shares	Pay increased dividends out of retained earnings
Convert loans into equity	Issue preference shares or debentures

Reference Link : www.tutor2u.net

Collection Count Or Any in C#

During my daily development I have to deal with IEnumerables quite often. Old habits takes time to go but now I try to use LINQ to Objects as much as possible in my code while dealing with IEnumerables. LINQ to Objects or LINQ in general is one of the best thing that have been added in C# in past couple of years in my personal opinion.

As I said, old habits take time to go, one habit which I am trying to get rid of these days is to avoid using Count property. At countless places in my code I have used this piece of code and I am sure many of you would have done same

   1:  if(SomeCollection.Count == 0)

   2:      DoSomething();

   3:  else

   4:      DoSomethingElse();

In above piece of code you just want to know whether the collection contains any item or not and based on that you will perform some operation. Problem is that to find this yes or no you are traversing the whole list when you use Count. Let's say your collection contain 1000 element. You are traversing whole list just to find out whether there is any item in the list or not. Which doesn't make any sense at all. Instead what we can use is a simple LINQ method 'Any'.

   1:  if(SomeCollection.Any())

   2:      DoSomething();

   3:  else

   4:      DoSomethingElse();

Use of 'Any' will make your code much faster because instead of traversing whole collection 'Any' will return as soon as it finds that there is an element in your collection or even in case there isn't any at all. This is just one example I am sure there will be many more examples in my daily development which can be simplified using LINQ to Objects.

Note that "if you are starting with something that has a .Length or .Count (such as ICollection<T>, IList<T>, List<T>, etc) - then this will be the fastest option, since it doesn't need to go through the GetEnumerator()/MoveNext()/Dispose() sequence required by Any() to check for a non-empty IEnumerable<T> sequence. For just IEnumerable<T>, then Any() will generally be quicker, as it only has to look at one iteration. However, note that the LINQ-to-Objects implementation of Count() does check for ICollection<T> (using .Count as an optimisation) - so if your underlying data-source is directly a list/collection, there won't be a huge difference. In general with IEnumerable<T> : stick with Any()."

Reference Here

CorFlags Check 32/64 Bit

The flags interpretation:

Any CPU: PE = PE32 and 32BIT = 0

x86: PE = PE32 and 32BIT = 1

64-bit: PE = PE32+ and 32BIT = 0

ILONLY flag 

For example :

The System.Data.SQLite.dll file you are using is a mixed-mode assembly, which means it is not a pure .NET code (see also the “ILONLY : 0” flag), it contains also unmanaged machine code, which cannot be “Any CPU”. So, as the DLL contains 32-bit native code, it can be loaded only into 32-bit process, 

IE Compat Inspector

IE兼容性检测工具 Compat Inspector 使用教程

English version
Reference : http://ie.microsoft.com/testdrive/html5/compatinspector/

Chinese version
文章引用地址：http://www.iefans.net/ie-jianrongxing-jiance-compat-inspector-shiyong-jiaocheng/
作者：iefans

VS2010 and IE10 Attaching the Script debugger to process iexplore.exe failed

After updating to Internet Explorer 10, I started receiving the error when debugging with Visual Studio 2010:

"Attaching the Script debugger to process [####] iexplore.exe failed.  Another debugger may already be attached to the process."

The fix:

• Close all instances of Internet Explorer.  (I will add you can leave Visual Studio open)
• Run a command prompt as Administrator and paste this little gem into the command line:

         regsvr32.exe "%ProgramFiles(x86)%\Common Files\Microsoft Shared\VS7Debug\msdbg2.dll"
  




 Reference Link